تعد الملابس وسيلة هامة لكل مايقوم به الانسان في حياته العامة ، فهي الانطباع والكلمة الخارجية عن ذاته الداخلية فهي تعكس فكرة الفرد عن ذاته وعن شخصيته , كما تعد وسيلة تعبير جمالية وفنية , فهي تساعد على اخفاء عيوب الجسد وابراز محاسنه . ويتوقف اختيار الفرد لملابسه على مجموعة  عوامل منها احتياجه , قدراته المالية , سنه , مركزه الاجتماعي , طبيعة عمله ,الظروف الجوية التي يعيش فيها وعلى مايُؤمن به من قيم و

The research aims to identify the impact of using the electronic participatory learning strategy according to internet programs in learning some basic basketball skills for middle first graders according to the curricular course, and the sample of research was selected in the deliberate way of students The first stage of intermediate school.As for the problem of research, the researchers said that there is a weakness in the levels of school students in terms of teaching basketball skills, which prompted the researchers to create appropriate solutions by using a participatory learning strategy.The researchers imposed statistically significant differences between pre and post-test tests, in favor of the post tests individually and in favor of

Due to the large size of dealing in the transactions installment sales in durable products, especially real estate given the privacy to enjoy their property, among other products because of the large amount and the length of the repayment period leading to a risk of non-payment by the buyer because of the possibility to change the credit level to him, especially that most of this type of transaction customers are from limited income owners,  So it has been proposed the use of other transactions in handling real estate instead of installment sales transactions, a rental sale transactions because of the protection provided by this transaction for a vendor that will be mentioned later.

So proposes to st

Stealth marketing is considered as one of the contemporary issues that researchers have begun to explore as a current understanding. It is the marketing approach used by organizations to promote their products and services to the public in implicit and indirect manner. In this article, the concept of stealth marketing will be discussed throw its advantages and disadvantages. In addition, the different techniques of stealth marketing have been discussed including: viral marketing, celebrity marketing, brand pushers, bait-and-tease marketing, video games marketing, and marketing in music. Furthermore, a new technique of marketing entitled “Marketing through social responsibility” has been added and discussed according to the themes in the

Providing Iraqi students with proficiency in English is the ultimate goal of the educational system which is a way of getting knowledge in the fields of arts, sciences, transferring knowledge and sciences to other communities. Therefore, conducting such a type of study is very important because the contents of English textbooks have a huge influence on learning of the students. Once the content of English textbooks contain errors as the correct one, this will effect on his/her learning. The present study is an attempt to evaluate the new course entitled “English for Iraq” for fifth grade students for secondary schools, by Olivia Johnston and Mark Farell. It aims to answer eleven questions relating to the following domains: strength, obj

Media writing is accuracy writing. Clarity and concision are its predominant features. It is a writing that goes straight to the essence because it has no time to waste. Furthermore, it must be as accurate as scientific writing. It is destined for the average reader and has to be understood by everyone. However, it can be as elegant as literary writing. The variety in its forms of expression does not prevent media writing from having its own amplitude.

In short, this study is a practical approach that aims at studying different kinds of writing styles and identifying the specificity of media writing using some patterns and examples

This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove

Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

Regular sampling for six months from January to July 2012 were taken in small, shallow, perennial, standing ponds near the Greater Zab River, Gwer district, Erbil. A variety of physicochemical parameters were determined. Air and water temperature were falling between 15.2 - 34.7 ? C and 15.5 and 26.5 ?C. The waters are neutral (pH 7.38-8.27), hard, alkaline, salty, high in TDS and EC (892-966?S/cm, and rich in nutrients (NO3: 2.1-4.1mg/l, PO4: 0.33-0.62 mg / l , SO4: 24.7-80.2 mg / l ). The attention fixed on a filamentous blue- green algae Glaucospira Lagerheim, 1982) which is new to Iraqi flora. It is a filament (trichome), solitary, pale or yellowish blue – green, without sheath, Screw like coiled, motile, some of them are activ

The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r