The globalization concept is regarded one of the modern concept which had seen in the last time while it hadn’t occur now only, but it had seen clearly with the technology &information revolution beside the quick development  in the communication net which had made the world like a small village .

Since accounting is regarded business language based on integrated theoretical framework consists of many connected objective & rules which led to consistent accounting standards .

So with this development there is a clear need to consolidate  the concepts , policies ,and applications which the companies use it in treating its financial events .

         Bringing about urban, economic, and social changes in rural areas similar to those occurring in urban areas aims to reduce urban-rural disparities by providing services in those areas, decentralizing the management of these services, expanding citizen participation in local governance (decentralized administration), and achieving comprehensive development, developing and empowering localities, and keeping pace with new transformations and their impacts on the functions of the center and localities. In fact, the lack of clarity of the role of local government in planning and managing services has hindered development plans, and declined the level of services in rural areas, and has negative

The study aims at showing the Importance of the Corporate of Governances to the Activate the quality and integrity of financial reports prepared inside the companies through explaining what they should be obliged to in writing the reports and financial and nonfinancial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.         &

The impact of management control systems (MCS) on organizations performance empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. In the contemporary competitive, complex and changing global business environment, firms are being challenged to adopt business models that enable them to address the strategic uncertainties and risks they face in their business environments. The main issue of this study is that management accounting researchers argue that one of the ways firms can continually rejuvenate themselves to survive and succeed in these complex and uncertain environments is to understand the role of management control systems in Formulating a b

The aim of this investigation is to study and analysis the role of governance in the evaluation of the and social performance of the economic units to be addressed through the concept of corporate governance and then to the social performance and its relationship to corporate governance.

The most important obtained results from this research is that the corporate governance of extreme importance, and derive their importance from being an essential tool to contribute to the transparency and fair disclosure of the financial results of economic units in the fight against financial and administrative corruption in economic units, thus providing protection and confidence of all parties, and the evaluating soci

The primary goal of the study is to practise some systematic strategies for foreign language instruction despite the fact that no single approach to language classroom instruction is inherently superior to others; instead the choice of an approach should be determined by the teacher, students, the subject matter, and the situation. The paper adopts certain strategies which may assist EFL teachers to excel in their work and continue their professional development. Hence, it is intended for language teachers who understand the value of good teaching and like to produce academically successful students. The study could also help college student teachers to acquire new strategies in order not only to succeed but also to excel in their learni

نحاول في هذا البحث الوقوف عند طائفة من المسائل الخلافية النحوية بين النحويين البصريين والكوفيين ، حيث نقوم بعرضها وتحليلها وبيان ادلتهم ومناقشتها مناقشة موضوعية من دون ميل الىمذهب دون الاخر لان غرضنا البحث عن الحقيقة .ولاغرض  لنا سواها محتجين بما نحكم بالشاهد وبما يتفق وطبيعة اللغة  

.واﻟﻤﺴﺎﺋﻞ اﻟﺨﻼﻓﯿﺔ ﻛﺜﯿﺮة ﺻﻨﻔﺖ ﻓﯿﮭﺎ اﻟﻜﺘﺐ ﻛﺎﻹﻧﺼﺎف ﻓﻲ ﻣﺴﺎﺋﻞ اﻟﺨﻼف ﻟﻸﻧﺒﺎري وﻗﺪ ارﺗﺄﯾﻨ

Through the above-mentioned evidence and opinions on this literary term of art which was not an emergency event or a term recently invented . But its roots stands since ancient times, especially in the unit of independent poetic system , or united poetic unit in the poem, where unit including the densest words and a broader meaning or significance which has been referred to in the midst of this research and the final result that we have reached is that the term condensation can be classified in the equation ofa new literarylistas follows:
Case Pressure Emotionalliteracy andflowingof article + Rich Economy of language in terms ofsymboland image = Heavy wordin a broad sense.
As well as enable the poet to his language and his intellig

The main target of this paper is to determine the optimum time for preventive maintenance on machines. Tow methods has been implemented estimating the optimum time duration for preventive maintenance . the first techniques use scheduling depending on data concerning the machine maintenance cost and halted cost from the production reach to the optimum time for maintenance which reflect the minimum cost. Where as the second techniques depends on reability function to estimate the optimum duration time which reflect the minimum cost. The tow techniques above by which we count on in fixing the preventive maintenance both give same result . we also prove that the scheduling method best than the reability function .