The research aims to determine the required rate of return according to the Fama and French five-factor model, after strengthening it by adding the indebtedness factor to build the Fama and French six-factor model FF6M-DLE. The effect of the indebtedness factor on the company's profitability and the real value of the ordinary shares calculated according to the (equivalent ascertainment) model and its suitability with the company's situation, and an analysis of the fluctuation between the market value and the real value of the ordinary stocks.

The research aims to
1 – The discloser  of the level of moral values in the children of kindergarten.
2 - Building an educational program designed to develop moral values on the children of kindergarten.

3 - Knowing the impact of the program in the development of moral values in children
Purposive sample was selected consisted of 40 children and a child aged 5-6 years and to achieve objectives of the research promising measure of the moral  values kindergarten has been applied to the children of the two groups was based on  pre and post test

This study seeks to address the impact of marketing knowledge dimensions (product, price, promotion, distribution) on the organizational performance in relation to a number of variables which are (efficiency, effectiveness, market share, customer satisfaction), and seeks to reveal the role of marketing knowledge in organizational performance.

In order to achieve the objective of the study the researcher has adopted a hypothetical model that reflects the logical relationships between the variables of the study. In order to reveal the nature of these relationships, several hypotheses have been presented as tentative solutions and this study seeks to verify the validity of these hypotheses.

Abstract

Epidemics that afflict humankind are descending renewed, plaguing them in the place and time they spread.

- The epidemic affects individuals and the movement of societies, and its treatment requires dealing with it according to Sharia, taking into account the current data and developments.

- Integrative jurisprudence: it is intended to know the practical legal rulings deduced from the combination of evidence of two or more sciences related to one topic related to it, and among these calamities is the Corona Covid-19 pandemic.

 - It is permissible to use sterile materials that contain a percentage of alcohol in sterilizing hands and fogging places, including mosques.

T

The literature shows conflicting outcomes, making it difficult to determine how e-learning affects the performance of students in higher education. The effect of e-learning was studied and data has been gathered with the utilization of a variety of qualitative and quantitative methods, especially in relation to students' academic achievements and perceptions in higher education, according to literature review that has been drawn from articles published in the past two decades (2000-2020). The development of a sense of community in the on-line environment has been identified to be one of the main difficulties in e-learning education across this whole review. In order to create an efficient online learning community, it could be claim

Tourism is one of the most important sources of income of economic key countries in the world so are imports of tourism for some countries a source of income is not significant of the total revenues of States. Making those countries, and those countries a destination for visitors, and here should be interest in the Wealth and cultural heritage that distinguishes Islamic countries in general, and Iraq in particular, must be placed specialist studies in all areas for the development of this area of tourism, especially religious tourism to achieve a desired and desired of such research.It is the most important ways to develop tourism in general and religious tourism is of particular publications, advertising, and is important for us in this

Learning Disabilities are described as a hidden and puzzling disability. Children with these difficulties have the potential to hide weaknesses in their performance because they are a homogenous group of disorders that consist of obvious difficulties in acquiring and using reading, writing, Mathematical inference. Thus, the research aims to identify the disabilities of academic learning in (reading, writing, mathematics), identify the problems of behavior (general, motor, social). Identify the relationship among behaviour problems. The research also aims to identify the counseling needs to reduce the behavioral problems. The researcher adopted the analytical descriptive method by preparing two main tools for measuring learning disabiliti

The study focuses on the problem that Iraq is approaching an increasing rate of literacy;the available data refers to a rate of (18% -19%). In addition to the fact that the generalcurrent role of the programs directed to literacy is not actually effective enough to limit the expansion of this rate.

The importance of this study highlights the fact that the Iraqi universities are an important tributary among the tributaries of human development, especially in spreading the education of the voluntary work in literacy field and confirming the connection between the students and their society and their role in solving one of the prominent challenges that face the development, i.e., literacy.

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       Iraq is one of the most important countries in the world that has received its share of terrorist acts by the terrorist organization the Islamic State of Iraq and al-Sham (ISIS), which has caused instability, especially during the period of ISIS's control of seven Iraqi provinces (2014-2017). This stage has caused a decline in the levels of human and economic development and its inconsistency with the capabilities and needs of the Iraqi population. Therefore, this study aims to investigate the hypothesis that there is a close relationship between the decline in development in Iraq and the brutal practices of ISIS that it committed during his period of control over many Iraqi cities and regions. This study used several method