הקדמה

             הריאליזם הספרותי במשמעו הכללי מצייג אשר כל מה מציינת בה הספרות מציורים מדוייקים לסביבה ולכן אדם. ויש להתחשב בפרטים המשותפים לחיים היומיומית.

             האסכולה הריאליזטית מצטיינת בזיאנרים אין זוכים בם איזו אסכולה ספרותית אחרת. האסכולה הזאת הופיעה בספרות העברית החדשה כתוצאה להשפעתה של הספרות העברית בס

The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change

Abstract

      The changes that happened in the environment of  business have great effects upon organizations with different activities specially the banks  which requires the existence of an able opinion  resources can adapt with the changes . Accordingly importance put upon  intellectual  capital which become one of the basic resources for organizations and one of success and growth elements with the availability of expertise , skills and capability of making  essential changes in different process due to the presentation of innovations and creations of the to support banks activities .Therefore the intellectual  capital represents the more r

The Egyptian and Iraqi schools are one of the most important musical schools in the style of playing the oud. The influence of the style of these schools extended in the contemporary Arab world, and there were important names that emerged characterized with their style of playing. Thus, the ways of tuning the strings of oud varied between the two schools because of the difference in the ways of playing and the difference in the style of expression. The aim of the research was to identify the pluralism of the variable tunings of the strings of the contemporary Arab oud of the Egyptian and Iraqi schools, along the historical period extending from the late nineteenth and twentieth centuries to the present time. The oud has been classified i

This work describes the effect of temperature on the phase transformation of titanium dioxide (TiO2) prepared using metal organic precursors as starting materials. X-ray diffraction (XRD) was used to investigate the structural properties of TiO2 gels calcined at different temperatures (300, 500, 700) ?C. the results showed that the samples have typical peaks of TiO2 polycrystalline brookite nanopowders after calcined at (300 ?C), which confirmed by (111), (121), (200), (012), (131), (220), (040), (231), (132) and (232) diffraction peaks. Also, XRD diffraction spectra showed the presence of crystallites of anatase with low proportion of rutile phase where calcined at (500 ?C), while rutile phase domains at (700 ?C). The crystallite size of

  The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an

Studied the environment and fish life Qattan in the Euphrates River in central Iraq for the period from September 2002 until 2003 recorded the lowest temperature of the water during the month of January during the month of August ranged salinity ranges between 068

The need to constantly and consistently improve the quality and quantity of the educational system is essential. E-learning has emerged from the rapid cycle of change and the expansion of new technologies. Advances in information technology have increased network bandwidth, data access speed, and reduced data storage costs. In recent years, the implementation of cloud computing in educational settings has garnered the interest of major companies, leading to substantial investments in this area. Cloud computing improves engineering education by providing an environment that can be accessed from anywhere and allowing access to educational resources on demand. Cloud computing is a term used to describe the provision of hosting services

Research summary

Islam protects the environment and civilians in peace and war, and in international humanitarian law protection of the environment and civilians in international conflicts only. As for wars and internal conflicts, it is not within the jurisdiction of international humanitarian law. In Islamic law, the principles of protecting the environment and civilians are fixed in all wars and conflicts, whether internal or external, local. or international.

Islam laid down moral principles in war, including:

- Preserving the environment and avoiding corruption in the land by burning trees and killing animals unnecessarily.

- Not to be exposed to non-combatants, including women, boys, the elderly, the disa