Described the Arabic language being of genius sets by top models of eloquence , rhetoric and clarity of sounds and developments Moreover , it is an important element of our existence and our identity and our survival . That my methods and best in teaching Arabic language what has pursued the easiest ways to learning and teaching and helped learners to be aware of the function linguistic information , and they need it and its impact on their lives , and contributed to unleashing the potential of activism and led them to make the effort to apply them in the form of examples and uses of new life , as well as fits are the capabilities and tendencies of different learners , so the goal of current research into the importance of the curriculum

The development in the presentation and presentation of the service in order to distinguish them from the same, was one of the most important reasons to choose the current issue to upgrade the level of service, especially in the Iraqi restaurant sector, which has become today of the important sectors successful. The problem of research was to try to answer a range of questions: to what extent are Iraqi restaurants interested in physical service factors? Do Iraqi restaurants apply physical factors in a way that leads to customer satisfaction? Are Iraqi restaurants interested in the satisfaction of their customers? The objective of the current research is to try to determine the extent to which the

      Negotiations are distinguished in that they are an easy and simple means between the conflicting parties, and it is an effective means at the same time as the conflicting parties seek understanding on the most effective way to solve their dispute, but negotiations are not always appropriate to resolve international disputes, especially when there is a disparity in power between the negotiating countries, or when it is missing Goodwill, or even when one of the parties is absent or less flexible, and the internal circumstances of one of the conflicting countries may play a negative or positive role in the success of the negotiations, away from the influence of the role of external variables in that, a

يتناول هذا البحث دور المنظمات الدولية في تفعيل الحقوق السياسية للمرأة من خلال تحليل الأبعاد المعيارية والمؤسسية التي أسهمت في تفعيل هذه الحقوق على المستوى الدولي، وبيان مدى فاعلية الآليات التي اعتمدتها المنظمات الدولية في تحويل الالتزامات القانونية إلى ممارسات عملية داخل الدول. وينطلق البحث من فرضية مفادها أن تأثير المنظمات الدولية لا يتحدد بقدرتها على إنتاج القواعد القانونية فحسب، وإنما يرتبط بفاعلية أد

لم يعد البحث الأثري عملبً عشوائياً في باطن الأرض، وانما أصبح عملبً بالغ الدقة والتعقيد، يخضع لكثير من المقومات العممية والعممية. ذلك إن أىم ما يسعى إلى تحقيقو عالم الآثار في عممو ىو الكشف عن مخمفات الماضي بأفضل الأساليب العممية وأحدثيا. لذا كان عمم الآثار مثل كل عمم دائب الإستفادة مما تقدمو التكنولوجيا الجديدة من وسائل عممية، لذا أبتكرت أجيزة آلية عديدة عمى مر السنين صارت ذات نفع كبير لمعمل الأثري الميداني، إ

The objective of this study is to highlight the skills of office managers and it's impact on the effectiveness of time management in the institutes and faculties of middle technical university and a group of cognitive and practical aims. The managers skills forms mthe modern trend and the main source to provide organizations with highly skilled managers with distinctive performance and because of the sharp changes in the environment which today's organizations works in it , business organizations generally and managers especially realise the importance of time management and it's role in achieving competitive advantage . The problem of this study raised from this point which reflect the extent of departments managers realisation

This paper investigate a sensorless speed control of a separately excited dc motor fed from a buck type dc-dc converter. The control system is designed in digital technique by using a two dimension look-up table. The performance of the drive system was evaluated by digital simulation using Simulink toolbox of Matlab.

This research deals with the design and simulation of a solar power system consisting of a KC200GT solar panel, a closed loop boost converter and a three phase inverter by using Matlab / Simulink. The mathematical equations of the solar panel design are presented. The electrical characteristics of the panel are tested at the values ​​of 1000  for light radiation and 25 °C for temperature environment. The Proportional Integral (PI) controller is connected   as feedback with the Boost converter to obtain a stable output voltage by reducing the oscillations in the voltage to charge a battery connected to the output of the converter. Two methods (Particle Swarm Optimization (PSO) and Zeigler- Nichols) are used for tuning

The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management