This research aims at shedding light on the electronic disclosure of the financial information under the condition of the development of this kind of disclosure all over the world , and its effect  on the job of auditing and accounting . It also aims to show the extent to which the observers of accounts are aware of their duties towards this kind of disclosure and to test the effect of some environment factors on the level of this awareness.

To achieve the aims of the research has been divided in to four parts. The first one deals with mathadolge of the research. The second parts is devoted to the theoretical aspect of the research referring to the notion of electronical, disclosure its features and effect on the auditing jo

      The pause of AL-Hawra Zainab(peace be upon her) is a great opportunity to show the Muslim woman in combating injustice and tyranny, but we find the lack of knowledge of the leader of the media AL-Husseini(peace be upon 

اصبح لمجالس الادارة في الشركات دوراً حاسماً في تعزيز الحوكمة الفاعلة، كونها تتحمل المسؤولية النهائية عن نظم الرقابة الداخلية في شركاتها، ويلعب التدقيق الداخلي دوراً اساسياً في مساعدة تلك المجالس على القيام بمهمات الحوكمة. ولهذا يبذل مجمع المدققين الداخليين الامريكي جهداً كبيراً في توجيه اعضاءه ليكونوا متخصصين في اصول حوكمة الشركات وتحسين وتقوية اخلاقيات العمل وسلامة المنظمة.

لذا فإن ا

تشكل سوق الاوراق المالية ركناً اساسياً من اركان هيكل النظام التمويلي في النظم الاقتصادية المعاصرة، لما تقوم به هذه الاسواق من دور مهم في حشد المدخرات المحلية وتوجيهها في قنوات استثمارية تعمل على دعم الاقتصاد القومي وتزيد من معدلات الرفاهية الاقتصادية لافراده، فضلاً عن كونها مرأة للوضع الاقتصادي العام في البلاد.

ونتيجة للروابط القوية بين سوق الاوراق المالية والاقتصاد، عُدّ استقرار ونمو

Abstract

The distribution is one of the elements of the marketing mix key by which companies can to deliver their products through private channels to all customers in right time and right place to check though in which the levels desired by customer satisfaction, the and purpose of the discussion dealt with the preparation of analytical studies to explain the impact of live performance of distribution channels in achieve customer satisfaction in industrial companies, as well as the diagnosis and the reality of the research variables in companies under study and describe the kind of relationship between changers Home on the one hand and the relationship between the variables sub on the other hand, represe

Dans le roman moderne, le type du héros est depuis longtemps devenu suspect.  Il risque même de disparaitre dans ce qu´on désigne le Nouveau Roman qui, se concentrant plutôt sur les objets, décrits minutieusement, refuse la fonction épistémologique traditionnelle de la littérature. Cette conception se manifeste, sur le plan formel, par certains traits typiques, comme la relativisation des points de vue, la décomposition de l´action, la destruction du temps, la décomposition de l´espace et la désintégration du personnage romanesque dont les liens avec la société sont coupés.

       Our research, entitled(Population and economic determinants of society and its impact in the history of contemporary Baghdad 1940-1960), dealt with a number of historical facts and events of the social, demographic and economic

The research addresses a pattern of imagery which is regarded a Prominent feature of Abi Tamaam's Poetry (the image of implicit simile) which is based on the hidden signified and the signifier which can be deduced out of context . The investigation requires a study whose proof is based on imagery which is of three types: natural proof , human proof and Quran proof . After handling the realistic structures of this image, the researcher has shifted attention to its types and has dealt with the psychological domain , dividing it in two types: the sensory image and the mental image. The research is directed towards studying the implicit sentence regarding its styles of expression : declarative expression and composition expression . The