The Problem of the research  is Limited with the ambguity of environmental work Characterstics role and among them the natural Working Conditions: Temproture, Lighting, Noise, Colours,and Smells, in the Decisions that rule the Planning and Designing work of the industrial Location and it 's targets are Limited with discovering the effect of environmental work Characterstics in planning and designing the industrial Companies and to reach to the most important properties that distinguish the industrial Location Within the frame of dealing with the nature Conditions in the dry, hot regions and the dfining of the relationship between them on the assumption that the Characterstics of environmental work have agreat effect in

All foreign language teachers highlight the difficulties students face during learning. The aim of this work is to explain the most complex problems of teaching foreign language grammar to Spanish language students at the University of Baghdad. Its methodology is based on an assessment of a group of intermediate-level students in the Faculty of Languages ​​at the University of Baghdad. Furthermore, the responses are analyzed, and the errors are described. We conclude that the best method for teaching the passive voice to students is based on an analysis from syntactic and morphological perspectives. We present the main distinguishing characteristics of the Spanish language to students and offer some recommendations for learning Spanish

المقدمة:

تعد الخطوة الأولى او خطوة البداية من اهم التحديات التي تواجه الاقتصاديين وصناع القرار في العراق لإعادة تنظيم الاقتصاد العراقي وإعادة اعمار ما دمرته الحروب والسياسات الاقتصادية السابقة على حد سواء، فالتخلف ضارب إطنابه في كل مكان، فهناك تخلف في القطاعات الرئيسية المختلفة كالقطاع الزراعي والصناعي وهناك تدمير في البنية التحتية نتيجة الحرب وما قبلها واختلال في الإنتاج ومعدلات ع

Bovine milk is one of the richest nutrients that contain minerals and vitamins that enhance immunity, especially in children, but because many children do not want to drink the raw milk, therefore this study aimed to enhance the sensory characteristics of raw milk by using hibiscus plant extract, which is characterized by red color and distinctive flavor as well as studying the effect of aqueous extract of Hibiscus sabdariffa on inhibiting the growth of microorganisms, by using three concentrations of the aqueous extract (0.5, 1.0 and 1.5%), where the statistical results showed a significant difference (P≤0.05) between the concentrations in color, texture and general acceptance, and the best results appeared when using

The aim of present investigation was Litilizing cow, sheep and chicken bones that included both hollow and flat to produce fat. The extraction rat was increased propotionally with rising temperature and extraction time for both cow and sheep bones. The lowest extraction rat form hollow and flat bones for cow and sheep was 12.66, 6.55, 6.93 and 7% respectively at 60°C for 3 hours. The highest extraction rat for hollow cow bones was 21.90% at 90°C for 5 houers, values for flat cow bones, hollow and flat sheep bones was 15.04, 16.4 and 12.8% respectively at 100°C for 5 hours. While, hollow and flat chicken bones resulted lowest extraction rate, thus thermal treatment was conducted only at 90 °c and showed propotional increase with incre

The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

ان التقدم والحداثة التي تم ادخالها على النظام التعليمي والتربوي اثر بشكل كبير في العمليات التعليمية وطريقة عرض الموضوع وشرحه على الطلبة حيث اصبح الاعتماد الكبير في عملية التعلم هو كيفية التفاعل بين المتعلم والمادة المراد تعلمها واتاحة الفرصة الكافية للمتعلم للتعلم وإعطاءه الحرية والثقة بالنفس بغية تحقيق الهدف من التعلم .  وهنا تكمن مشكلة البحث  من خلال عمل الباحثة كتدريسية في كلية التربية البدنية وعلو

يهدف البحث الى جمع الاتجاهات الجغرافية للمواضيع الخاصة بالرسائل العلمية ماجستير ودكتوراه للطلبة في كلية التربية الجامعة المستنصرية لمدة 35 سنة للمدة 1988-2022

The research aims to identify the reality of administrative motivation for the deans of the faculties of physical education and sports sciences at the universities of Baghdad and Al-Mustansiriya from the point of download of the faculty members. The number of the exploratory sample was (7) faculty members, they were taken in a random way, while the rest of the sample number was (150) faculty members who considered the application sample for the scale, and the two researchers also adopted a questionnaire for the scale and it is applied to the Iraqi environment. phrase, which are phrases that are interrelated with the administrative leadership motivation in the faculties of physical education and sports sciences. The researchers did not make