يعد ( التحريض) من الوظائف المهمة التي يضطلع بها المسرح لدى جميع الشعوب التي لاتجد فضاءاً متكاملا للتفكير الحر، لابل هو حتى لدى الشعوب التي تتمتع أو تدعي التمتع بفضاء واسع للحرية والديمقراطية ولعل هذه الوظيفة ليست صنيعة مسرح الآن وإنما هي امتداد لعصور مسرحية موغلة في القدم، إلا إن مايميز هذه الوظيفة هو المظهر الذي تبدو فيه ، إذ إنها محكومة بطبيعة الحياة الاجتماعية والسياسية وبطبيعة المجتمع نفسه من حيث فاعلية

تنطلق مشكلة البحث الحالي من دراسة ماهية العلاقة المتغيرة ما بين الادراك كونه العملية التي تسهم بقسط كبير في تعرف مكونات البيئة المحيطة بنا ومعطياتها وكيفية التكيف معها وبين التذوق الفني والحكم الجمالي اللذين يعتمدان اساساً في نشؤوهما على عملية ادراك المعطيات الحسية للوسيط المادي المتمثل بالعمل الفني فالتذوق الفني والحكم الجمالي يتأثران بالمستوى الادراكي والخبرات المعرفية وتراكمها للافراد, لذلك تظهر أخ

This research deals with the rhetoric purposes of the passive voice in the holy Quran. First, we put an introductory to the concept of the Quran language and its difference of the spoken Arabic language during the revelation period. Besides; we gave a brief about the structure passive voice form of Arabic language. Second, we explained the purposes of passive voice used in the holly Quran with sufficient examples, commentaries and clarifications about all the cases. Rhetoric purposes that we deals with are: concision, emphasize an idea, avoid using the subject because it is known and clear for all or because it is really unknown, etc. This part has contained the most important purposes for the use of passive voice in holy Quran. At the end

   In this paper , two method which deal with finding the optimal value for adaptive smoothing constant, are compared .This constant is used in adaptive Single Exponential Smoothing (ASES).

The comparing is between a method uses time domain and another uses frequency domain when the data contain outlier value for autoregressive model of order one AR(1) , or Markov Model, when the time series are stationary and non stationary with deferent samples .    

يعد الالف الأول قبل الميلاد هو عهد ازدهار عظيم للعصر الأشوري الحديث إذ يمتد هذا التاريخ  من  بداية  حكم آدد  نراري الثاني عام 911 قبل الميلاد وحتى نهاية حكم الاشوريين السياسي عام 612 قبل الميلاد عندما  سقطت  نينوى على ايدي  المقاتلين الميديين والكلدانيين الذين تحالفوا ضد الاشوريين،و وصل الأشوريون في هذا العهد قمة مجدهم في جميع النواحي العسكرية  والسياسية حتى  أن سلطتهم وصلت الى معظم انحاء

The world is witnessing a remarkable development in the use of technology, which has made it an essential means of investment, especially in the field of management, which provided many of the facilities experienced by the institutions, including improving revenues, shortening time and saving labor. Islamic investment technology as a successful means of management and we touched on the Zakat Foundation as an application model.

The research examines the extent to which government spending decisions can affect the level of the financial performance of the directorate. The research problem was based on the financial reality of the Directorate of Sewerage of Diyala province. Spending on the Directorate of the research area. To achieve a set of objectives: indicate the impact of government spending decisions on financial performance, the use of financial analysis to assess the performance of the Directorate. The research adopted financial analysis tools, a set of financial ratios, through which the spending decisions taken by the Directorate of the field of research will be evaluated, and during the period (2014-2018). The research also adopted statistical

                 The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a

             This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of