The researchers seek to shed light on the importance of accounting disclosure on social responsibility, and the research aims to provide a theoretical approach to social accounting and its disclosure, identify the concept of sustainable development, highlight the theoretical foundations of sustainable development and employ disclosure of social responsibility towards achieving the goals of sustainable development, and identify the impact of The accounting disclosure on social responsibility in achieving sustainable development goals, and the research problem can be reviewed by asking the following question (Does the accounting disclosure of the social responsibility of economic units contribute to achieving sustainable developmen

Under major developments in the field of business environment, the use of traditional budgets do not fit into these developments and adversely affect the future performance of the enterprises, which requires the transition to modern systems in the preparation of the budgets of activity based budgeting ABB because they provide a more accurate and objective estimates based on scientific foundations and practical avoided arising from the use of traditional budgeting problems, Where ABB is working better allocation of resources based on the activities of an enterprise and this positively affects the performance of the administration for the purpose of evaluating their performance according to responsibility centers and decision-making govern

He research specifies subjects which may contribute in improve productivity of the General Company for vegetable oil product/ Al-Farab factory and aims to release the relationship between system Quick Response Manufacturing (QRM) and scheduling operations.

The Implementation was in the general company for vegetable oil product (Al-Farab factory), Universe Factory It suffers from a failure to follow Scheduling in its operations And not taking into account the lead times And delays in product delivery dates, Here are drawing the attention of the administration in the factory to use Quick Response Manufacturing (QRM) to control the energy and inventory, machin

The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                   &

This research deals with the role that the media can play in spreading awareness, culture and sound behavior among members of society, due to its ability to reach the largest number of individuals; its wide spread within society; and the moral responsibility of the media in consolidating the components of civil peace. The media works on forming intellectual convictions and behavioral attitudes by publishing opinions and ideas, introducing them to people's awareness and enhancing them in the practice of their daily lives, he was its media medium. Sociologists and psychologists confirm that the media. The significance of the research comes due to the broadening of violence and sectarian fighting; the absence of a culture of civil social pe

تتلخص فكرة البحث حول مدى متابعة الجمهور للبرامج الوثائقية وعلاقتها بتعزيز المعارف، وتغيير الاتجاهات الفكرية لدى الجمهور، وصمم الباحث استمارة استبانة تضمنت أسئلة مغلقة واختار عينة قصدية من المبحوثين الذين يتابعون البرامج والقنوات الوثاقية حصرًا وكان عددهم (400) مبحوث، واستخرج الباحث النتائج بعد تفريغ البيانات ومعالجتها احصائيًا والتأكد من ثبات التحليل واختبار الفروض، وقد استخدم البرنامج الاحصائي (SPSS)

الايهام في اللوحة لتشكيلية الاليات والوسائط في اعمال الفنان كاظم حيدر

تتحدد مشكلة البحث الحالي في دراسة العلاقة المتغيرة بين مفهوم الشكل بوصفه ظاهرة مادية (فيزيقية) ؛ يمكن التحكم بها تقنياً، ومفهوم المضمون الذي يمثل جوهر الفعالية المسرحية وانعكاسه جدياً على بنية الشكل، مما يرتد بايجابية على عملية الإدراك لدى المتلقي، فضلاً عن تفاوت الآراء والاتجاهات الفلسفية والنقدية التي تناولت طبيعة هذه العلاقة المتغيرة تبعاً لبنية الزمان والمكان والخلفية المعرفية والفكرية بما يسمح للم

ملخـــص البحــــث

   نسعى في بحثنا إلى دراسة مناهج نقد النص الشعري في مجلة المورد العراقية العامة بوصفها كنزاً بما يحويه من دراسات نقدية تطبيقية مهمة لكثير من النقاد،ولاسيما في الحقبة الزمنية التي حددناها؛لأنها تمثل مرحلة الحداثة في الدراسات النقدية ،وقد استعمل النقاد المناهج النقدية بقسميها السياقي والنصي فضلاً عن المنهج المتكامل،وقد اعتمدنا المراجعة النقدية الدقيق