The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

The objective of the study was to identify the effectiveness of a training program based on the employment of the educational portal in the development of the skills of the administrative body in the basic education schools in Dhofar Governorate. To achieve the goal, a training program was designed that includes the skills of the educational portal to be met by the administrative body and measuring its effectiveness. A questionnaire to identify training needs, and a notecard to evaluate performance. The study sample consisted of (70) individuals of the administrative staff. The researchers used the descriptive-analytical method to identify the training needs, design and build the training program and the experimental method for applying

The Islamic architectural heritage constitutes a civilized fortune that has to be preserved and protected and work should be done to maintain its development to be more convenient for the circumstances of the age and the civilization transformations. Due to the fact that architecture represents the civilization pot and cultural identity, its originality has to be preserved and work has to be done to prevent the strange architectural invasion that changes its character and make it lose the identity and the character and detached from its roots and environment.    

Decoration, in the interior design, as a concept is connected to ornamentation process of interior spaces, which is a process of adding certain items

Academic writing is a key skill for success in academic life, particularly for graduate students of a foreign language. The importance of writing to academic culture, practice, and knowledge building has led to a great deal of research in many fields, including rhetoric and composition, linguistics, applied linguistics, and English for Academic Purposes (EAP). Often, studies and research investigating academic writing are motivated by the need to inform the learning of writing to native and non-native English-speaking students, through both descriptions of professional academic writing as well as through comparisons of novice writer (native and non-native Englishspeaking) and expert production. However, while learning about academic writing

The research aims to identify the positives formulation entrances authors depending on the setting retaining the names of the authors of Arab veterans and cons of setting the entrances to Arab authors ancient depending on the nickname by desktop diligence without reference to a setting retaining the potential to benefit other libraries disciple of retaining existing in sober university libraries. Use the survey method and adopted a questionnaire distributed to the research sample consisting of employees working in the libraries in question and the total number of forms that have been distributed (50) form .tousel search phrase conclusions from them .

1-The lack of authority control depends on it to find a

The aims of this reserch is identify  evaluate the organizational commitment level of (emotional, standard, continuous) and the level of discipline dimensions (functional duties, professional responsibility and ethics) for medical doctors in Ramadi Teaching Hospital due to their relationship with the organization effectiveness the level of completion work and the importance of the expected results in the field respondent

sample of (50) doctors has from all branches and specialties, including specialist doctors consultants and practitioners as well as branches of residence and senior the most prominent results reached are the emotional and the  st

The research synthesis variables of competitive advantage and the mechanism achieved by focusing on knowledge abilities and strategic of the administrative leadership, and governments and the developed countries took the racing frantically and my destiny to invest more money and resources to development of wealth and human knowledge is so choice investment winner always and who Aaikhyee never, because God Almighty give humans the abilities of all other creatures and that these abilities varying from person to person, there is the problem of search provoking questions about the essence of what it's about research and both sides theoretical and field, the objective of this research