This research investigated the importance and priorities of the project overhead costs in Iraq via a questionnaire using the fuzzy analytic hierarchy process technique (FAHP). Using this technique is very important in the uncertain circumstances as in our country. The researcher reached to frame an equation through the results of the priorities of weights include the percentages of each of the main items of the project overhead costs. The researcher tested this equation by applying it to one of the completed projects and the results showed suitability for the application. The percentages of the (salaries, grants, and incentives) and (fieldwork requirements) in equation represent approximately two-thirds of project overhe

The theatrical field has witnessed a huge development that included the semantic and formal sides, considering that the theatrical experience has gone through a long period of description and the dominance of literature and linguistics, thus the theatrical experience has been open to many workings and uses of high quality in forming and composing the visual system. The semiotics had a role in presenting transformed sign forms and features generated in the theatrical space. Thus (costumes, décor, makeup, lighting, and actor) are considered elements with sign forms and attributes that together constitute integrated semiotic unit that include all the layouts in the scenographic space. The two researchers determined on semiotics due to its

The culturalization of gender action occupies a wide range in culture, thoughts and modern studies as well as in fine arts and the ways of expressing them.

       Theater, as one of these arts, plays roles in establishing the fundamental concepts that aims at stating the uncontrollable deed of the social community. It remains one of the most effective and suitable means to confine the uncivilized practices to overcome a certain crisis after gender and cyborg in societies.

        The research concentrates on studying the culturalization of gender action in the Iraqi theatrical address because of the effect it has on the modernizing thought in arts and theater literature. It consists of chapter one which deals w

A reduplicative word is an important phenomenon in all language studies because it reflects many functions in language communication such as plurality, emphasis, contrast, imitation.  The various instances of reduplicative words in a particular language reflect the richness and uniqueness of that language. Moreover, such variation gives insights into both culture and thought. A reduplicative word is a linguistic phenomenon found in the syntactic, morphological, phonological and semantic levels. The current study aims at investigating the illocutionary force of English reduplicative words in some selected English colloquial utterances. To achieve this aim, an analytical -pragmatic approach has been used by adopting Searle’s (1979)

This study included 50 blood serum samples that collected from children with age ranged between 7-12 years. Thirty five samples collected from children with Type 1 Diabetes Mellitus (T1D), and 15 blood serum samples collected from healthy children as a control sample. The polymorphism of IL-4 -590 (C>T) gene, which amplified by using amplification refractory mutation system (ARMS-PCR) was showed high percentage of C allele frequency in T1D patients sample in comparison with T allele frequency, and the C allele revealed as etiological faction with risk by having T1D disease, whereas the T allele showed high frequency from the C allele frequency in control sample, and the T allele revealed as preventive faction from infection by this disease.

                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

 The purpose of this paper is to recognize the impact of database levels on fields of banking service (provision of remittance services and transfer of funds, save financial deposits, provision of personal loans services) in some of Iraqi banks using one-way multivariate analysis of variance. The paper population consisted of (120) employees, then a random stratified sample of (104) employees was taken. A questionnaire paper consists of (24) items were designed in order to analyze by one-Way multivariate analysis of variance (MANOVA) using SPSS.One of the main findings of the current paper is that there is an impact of database on fields of banking service in Iraqi banks (Al Rafidain and Al Rasheed).

Abstract

quality issue is the only issue the interesting in recent years of the last century, but also came out of sync with the other issue is the issue of environment, Where they have become represent two sides of one currency, challenges faced by the world and raised by the environmental problems have made industrial organizations pay great attention to the environment by improving their environmental performance, and that's where the oil industry is one of the most dangerous industries, influential and damaging to the environment due to the organizations move away from oil for adoption The application of EMS then a tool to improve environmental performance has been chosen sam