Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

A great abbey in the Shari'a, and is therefore destined to be preserved in many texts and by methods
There are many prayers in the Qur'an and Sunnah to encourage them
They have a clear relationship with the preservation of the purposes of the Sharia in general, and with a purpose
Save the mind in particular, but the scholars - the mercy of God - when they declare that the costs of Sharia
Due to the preservation of my intentions in the creature, they limit their words to orders and intentions, and are not exposed
In particular,
If they were included in the texts of the Shariah and Tawjiyatiya,
To be related to the preservation of the purposes of the law, which confirms the words of the former leaders, and light the li

Address the intellectual controversy nature of the gap of knowledge and the strategic performance gap. The researcher start off from this intellectual controversy to seek to test the nature of the relationship and impact between them across a sample of (61) academics in the colleges of business and economics at the universities in Baghdad ,as the more specialized in the fields of knowledge and the strategic performance, The researcher is attain to the existence of relationship and impact of knowledge gap in strategic performance gap, the research included four axes first went to the methodology and second to theoretical frame and the third to view and analyze the results and test hypotheses while the fourth was devoted to the con

Transportation Sector classified as one of the services sectors which is without the production activities cannot be complete its rule. Is act asmoving actions which operate at production and non production goals for the organization and individuals insides the country and with others, that is why this sector act as one of the main which is occupied an important status on the way the economic activities and on the level of the economic institutions the transportation work on transforming all the commodities and products from productions locations to consumption location then its effect the productivity process and create the location utility and on the level of economic it considered as one of the economic supportive structure an

This research aims to clarify the role of Iraqi nature in the style of the artist Ayath Al-Doori. Through it, the spotlight was shed on the aesthetic of Iraqi nature, its importance and its relationship to art, and its pioneering role in the style of the Doori artist. The research included two axes: the theoretical axis and the applied axis. The first theoretical axis deals with two topics: The first topic: the aesthetic of Iraqi nature as part of the life and methods of Iraqi artists from ancient times until today, including the periodic artist. The second topic: the league artist touched on the private life of the league artist. As for the second (applied) axis, it includes the research community, the research sample models, the resear

in this paper copper oxide (cuO thin films were prepared by the method of vacum thermal evaporation a pressure.

Bodas de sangre es una tragedia en verso del escritor Federico García Lorca escrita en 1932, y estrenada el 8 de marzo de 1933 en el teatro Beatriz de Madrid con gran éxito tanto en España como en Hispanoamérica. Fue llevada al cine por Carlos Saura en 1981. Es una producción poética y teatral que se centra en el análisis de un sentimiento trágico. Desde la vida y la muerte, a lo antiguo y lo moderno, en la manera de ver la tragedia. Todo ello enmarcado en un paisaje andaluz trágico y universal.

   El tema principal que se trata en este drama es la vida y la muerte. Pero de un modo arcano y ancestral, en la que figuran mitos, leyendas y paisajes que introducen al lector en un mundo de

En este trabajo de investigación titulado, tratamos las bases científicas necesarias que debe seguir un crítico competente a la hora de elaborar un proceso critico extenso y preciso de las traducciones literarias de forma satisfactoria, teniendo en consideración mostrar los aspectos tanto lingüísticos como los extralingüísticos del texto original en comparación con el de meta. Actualmente el proceso crítico de las traducciones literarias se pone más importante a fin de aclarar posiciones débiles y de fuerza a las obras literarias y a sus traducciones. Palabras claves: Crítica, Traducción literaria, Problemas, Soluciones

La vorágine es una novela insigne de la literatura colombiana e hispanoamericana que trata de manera singular el tema de la violencia. Este artículo propone una reflexión filosófica novedosa para abordar la violencia como objeto de conocimiento. Se plantea, en primer lugar, un nuevo enfoque a partir de la teoría literaria,enseguida se consideran aspectos del relato, tales como: la doble naturaleza del mundo, el absurdo y la dinámica autoproductiva de la violencia y con ayuda de varios autores, constatamos cómo estos mismos aspectos admiten nuevas aproximaciones. Este artículo nos lleva a pensar nuevas formas de ser y de actuar en el mundo a partir del modo como nos relacionamos con lo otro.