paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the w

The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

Metaphor has been occupied first place among eloquent methods to build metaphors;
poetry with the latter becomes senseless thing. Metaphor is necessary part of energy that
sustains the poetry. Sentence of metaphor regarded more eloquent than the reality since it
does not conduct directly to the meaning , but rather get to it indirectly. Metaphor is
considered one of the most tools for the poet since it is a means of expression about his
sensation and feelings . Andalus paid concerns over metaphors as that being incited by their
country beauty and nature. The poet might resort to contradiction as to picture contraries
within himself.
Through pictures of contradictions depicted by the poets , it has explained that t

All aspects of life are controlled directly or indirectly by the church. The Crusades has the essential role in the weakness of feudalism because a lot of slaves escaped to participate in these wars and the Masters were unable to prevent them since the church blessed these Wars and the Participants

        The scholars  are differed  about  the beginning of   feudal,some  says that it has been known  already in  the  oldest   Babylonic  period . while others   think   that has been of the Fourth  Century .some   scholars . believe that it has  began in the  time  of  the caliph al-mutwakil   (232-247 A.H) who made  anew social class from  the  military to support  him The orientlists   wrote  about the differences  between  the feudal  in Islamic  period   and The feudal in Europe

Self-criticism is that a person confronts himself with his mistakes in order to reform and develop them for the better, motivate them and inspire hope in them to push them forward and continue to give in this life. The Holy Qur’an teaches us, through the models it cited in its verses, that this is through repentance, a feeling of remorse, and a determination to leave mistakes, and quit disobedience and sins, etc., and all this is done through constructive criticism, and at the same time, one must realize his strengths. , in order to succeed in preserving it and employing it in the right path that pleases God, His Messenger, himself and his society. This has been explained through an introduction, two topics and a conclusion, and God is t

We refer in this research into linguistic binaries, try rounding of simiaei news analysis. It is known that there are branches of Linguistics called social Linguistics, divided into communicative Linguistics and media. Perhaps the best justification for the inclusion of a new curriculum in media studies is a semiotic analysis of the news. I›ve turned the speech, language and communication studies in relation to different disciplines, many research projects, and returned only old curriculum, speed shift in thought, proportional to the revolution in information and communication technology, for reality imposed on the entire world, researchers are the first affected by this enormous humanitarian Almanza. Alsimiaaeon still shy away from an

Muslims in Andalusia showed Metzada interested in building their civilization, including the interest in the translation of books in Arabic and Molvat to Latin America and the Castilian language, as well as that of Andalusia is one of the most important scientific centers to transport heritage of Arab and Islamic civilization to Europe, therefore Andalus rulers have tended to translate the Arab Science under the supervision of specialized scientists they know the language and heritage,

تميز الشعر الاندلسي بمجموعة من القيم الجمالية ، تبرز الجمال والقبيح والتراجيدي ، وعبر عن هذه القيم من خلال نظام بنائي جمالي  مميز انسجم وطبيعة تلك القيم

والتراجيديا تتمثل بحالتين ، تتمثل الاولى بتجسيد الموت او البعد وماتبرزه من مآسٍ وحزن والم عند وقوع الحاله فيجسد الشاعر مشاعره واحاسيسه بالرثاء وذكرى الفقيد ويكثر من الشكوى ومايرافقها من حنين ودموع.

وبتنوع مواقف الحزن يبر