The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be cho

This study aims to know the relationship between the birth order and lifestyles among a sample of adolescent students. The sample of the study consisted of (200) students selected from the governmental schools in the Directorate of  Education of Qabatiya, in the second semester of the academic year 2020/2021. The results of the study have revealed that the most common lifestyles among the sample of the study are represented by: (the belonging) style, (the submissive) style, (the avenger) style, (the pampered) style, respectively. The study has also found that there are statistically significant differences in the lifestyles of: (the victim, the domineering, the avenger, and the harmful) which are ascribed to the gender variable. Mor

فقدان الزوج يعد حدثًا يغير حياة النساء، مما يضطرهن إلى السباحة في عالم جديد مليء بالحزن والوحدة والشكوك. مع الوقت، تطورت طريقة تصوير الأرامل بشكل كبير تعكس التغييرات في الآراء والقيم الثقافية. تُمثل الأرامل تقليديًا بأنهن ضعيفات ومعتمدات في الأدب، مستندة إلى افتراض أنهن يفتقدن الدعم المالي بعد وفاة شركائهن. ومع ذلك، فإن هذا التصوير لا يعترف بتأثير الأرملة على الرفاهية والهوية الشخصية. يسعى هذا النص إلى

The present study aimed to identify the exact location and its relation to cognitive
method (risk_caution) to university students. The sample consisted of (300) students who
were chosen randomly and equally. The study results indicated that students possess an
internal exact location and they also use risk cognitive method. The study also indicated that
there is a prophesies which is an exact location for others to reach to caution cognitive
method. Depending on these results, the study recommended to benefit from the results of the
study variables and from the measurement of the exact location and method of cognitive
(risk_caution) to identify male and female students and especially by consulting units at
college

Knowledge of literature is an integral part of learning any spoken language. Learning literature expands the learner’s ability to understand the language studied. The field of literature is wide and cannot be limited to poems. It includes the etiquettes of a language and its environment, customs, and traditions etc. The Arabic language is among the languages with a centuries old history. It has achieved remarkable record accomplishments since the pre-Islamic era through to the present. This development is clear evidence of the great importance of literature in the revival of the Arabic language through different eras. As such, in Malaysia and other non-Arabic speaking countries, literature is taught in most schools, institutions and un

It is well known that the art of theater is based on multiple elements come in the forefront of Representative and his work, and must be of such a representative of the kits help him to complete his work and take it out the image that aspires to it is team work, and these supplies are in the two main axes:First: Internal supplies which runs from the imagination through the focusing and memory Representative and adapts to situations and positions and others.The second is a foreign supplies, which starts from his words and gestures and his movement and his voice, which is the need to requirements help to maturation and completion of this aspect, including the lighting, costumes, decor, make-up, is the role of make-up theater and its import

Introduction and Aim: Kruppel Like Factor 14 (KLF14) gene plays an important role in metabolic illnesses and is also involved in the regulation of many other biological processes. This study's objective was to determine whether or not the KLF14 single-nucleotide-polymorphism (SNP) known as rs972283 was linked to an increased risk of peptic ulcer disease in the population that was being investigated.   Materials and Methods: Participants in this study included 71 people who had been diagnosed with peptic ulcers and 50 people who were considered to be healthy controls. In order to genotype the KLF14 SNP rs972283, an amplification refractory mutation system-polymerase chain reaction (ARMS-PCR) was carried out, and the PCR results were

The present study deals with the effect of teaching oral Communication Strategies on English language learners. The use of oral communication strategies not only solves learners’ communication problems, but also enhances the learner’s interaction in target language, which in turn, improves their oral proficiency .The sample of this study is EFL students in the first stage at the Department of English Language, morning studies, College of Education /Ibn-Rushd .The sample of the study consists of (60) students distributed on experimental group(A) includes (30) students, and (30) students as control group(B). In order to achieve the aim of the study, and to gain a closer idea about the impact of teaching oral Communication Strategies on th