Tourist business organizations face a challenging and the risks dynamic environment reflected its impact on the community and generate extra under pressure in the responsibilities and burdens of exceptional and affected much of factors, accidents and risks as a result of the actions and attitudes of disasters variety may exceed the geography of States border, which requires the absorption of risks facing the tourism and how to manage and deal with them scientific and reasonable grounds for the diagnosis and treatment of risk and how to reduce the aggravation and the different kinds.

As risks affecting the most important and vital to organizations as a tourist aspects of the market share and styles tourist

The study aims to demonstrate the significance of metaverse technology across various disciplines, academic degrees, scientific fields, and academic titles. It also aims to assess the level of knowledge and understanding of university teachers (research sample) regarding metaverse technology. Hence, the descriptive research methodology was based on the method of statistical survey in the sample. It involved a set of organized scientific steps to deduce data from the reality of the statistical sample and its nature in order to achieve the objectives of the study. In this study, a questionnaire was used as a tool to collect data from a random sample of approximately 121 teachers and instructors from the University of Baghdad. This app

Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical  and cultural factors which distinguish it about other environments . In  order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the inte

Recently new trends of mosques’ architecture have appeared. These trends differed from those of traditional ones in charictaristics which include two and three dimentional level. The traditional mosques' architecture are affected by several factors, so the research problem is (lack of knoweledge about factors forming traditional mosques' architecture and its effect on contemporary trends of mosques' architecture).The hypotheses of research is (the functional, aesthetic and symbolic religious factors of style are the most active factors in forming contemporary trends of mosques' architecture than religious and environmental factor).The research conclusion is that the symbolic functional factor is most effective factor i

Since the emergence of the science of international relations as an independent academic scientific field,  various theories and trends have appeared and have tried to understand and explain the international reality and give a clear picture of what is happening within the international system of interactions and influences and the search for tools for stability and peace in international relations. Among these theories is the feminist theory, which is a new intellectual trend on the level of international relations theories,  which tried to give an explanation of what is happening in world politics and in international relations in particular. The main issue that feminist theory is concerned with is the lack of women’s subordination

يعد علم أصول الفقه السبيل إلى استنباط الأحكام من النصوص الشرعية، وبقواعده يسدد المجتهد نظره في أحكام الشريعة ويعينه على الوصول إلى الحقيقة. فهو علم دقيق المسلك، يقصده كل من يتحاشى السطحية في فهم النصوص الشرعية وتفسيرها وتكييف الوقائع والتصرفات الشرعية على النصوص تكييفا صحيحا يعصم العقل عن الخطأ، فهو بالنسبة إلى العلوم الشرعية كالنحو بالنسبة إلى العلوم العربية. وقد نال هذا العلم من جهد العلماء الحظ الأكبر وا

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אין איזה סוג מן הספק ש החוקרים התמזג ו בתאריכי החברות הישנות מצדדים שונים ,
פוליטיים, חברתיים או מחשבתיים. שהספרות נחשב ת אחת תעודותיה של הידיעה
החשובות ביותר שתאפשר להישען עליה ולשאוב את הידיעות ליצירות הגנוז ות בחברה
מהחברות שיהיה קשה לפעמים רבים לדעת אות ן מתוך מקורותיה של הידיעה לפי
הכתיבות הפוליטיות,החברתיות,פולסופיות וכ.... (1)
הסופר הוא צורתה של החברה , הנושאים שלו הם הבעות והרגשות עצמיות ו

      The Islamic conquest for Persian country had the program of the civil and intelegical movement for the human