اني ئاوات صالح عبد الله مواليد 1980 السليمانية  حامل شهادة الدكتوراه في جامعة بغداد كلية العلوم الاسلامية قسم الشريعة تخصص الفقه مدرس في جامعة حلبجة

Many critics suggest that Beckett’s early plays are comic because they focus their analyses on the use comic elements. Waiting for Godot is one of Beckett’s early plays, and it has been heavily analyzed and read as a comic text partly because its subtitle is “a tragicomedy in two acts” and also because of the comic techniques used in the play. The present paper, however, attempts to read the play as a piece in which comedy fails to produce any effects on the characters who remain apparently very desperate and frustrated throughout the play. The characters perform different comic acts, but they do not really feel amused or entertained. The paper suggests that the acts these characters put on stage are only means to pass t

The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

      Investment in high education is considered to be most important factors of production which the return an individual and social than economic returns found by searching the growing problem of unemployment, especially among youth graduates, where the unemployment rate in 2010 (50%) of these high rates have led to increased migration of scientific minds graduate recently, "to search for job opportunities outside Iraq for not hiring functions and this is in vain" clear "in the human and financial resources lead to structural imbalances in the Iraqi economy.  When calculating the correlation coefficient between the graduates and the unemployment rate where it reached (0.21) emerged from the results of

The research included making a bibliography of the jurisprudential books available in the reference section of the central library at the University of Al-Mustansiriya. From this research, and I also saw that one of its objectives was to classify these books scientifically according to what was included in the Contemporary Islamic Fiqh Library of sections that were classified on its basis, according to what has settled in the custom of contemporary jurists, and according to the researcher’s view and his humble diligence, so the research was organized into an introduction and three topics. Each topic contained approximately five demands that included the sections of the contemporary jurisprudential lib

This research deals with the poetic image of poets of the eighth century poetic, where they embodied the features of the religious life in which they live, and their impact on the Koranic text in the reflection of the image on their poems, where it becomes clear the ability of the poet at that stage to clarify the aesthetic components of the poetic text; Investigations, singled out the first topic: the analogy, and the second metaphorical picture, and the third: the picture.

The implementation of the educational system is in itself an application of the provisions of Islamic law and the basis upon which the social system rests

Business Ethics play a major role in explaining the behavior of those interested in the management of tourism enterprises in the field of management gains, which sometimes turn to manipulation in the specification of the service of tourism and influence in the technical characteristics at the expense of the brand and market share, as well as misleading beneficiaries about the fact that the performance of the service of tourism, may depend activities tourist dramatically when submitting and sharing various services on the types of mutual relations the framework for moral distinct, in interaction or direct contact between producers of tourism services and tourists or their beneficiaries, in order to provide comfort and recreation a

Songs are considered as an educational and a substantial dependable references used in teaching and learning, particularly the so - called foreign language learning that allows learners to adapt to the target language culture and to develop their language learning skills including: listening comprehension, reading comprehension, speaking and writing. Consequently, it can be said that the Francophone songs with the musical richness and resonance specifically facilities French language learning skills  for all levels of education and achieve short and long terms predetermined educational language learning goals.  

     In fact, language learning through songs method does not only include the