The latest events in Iraq and notably the fall of Mosul in the summer of 2014 have marked a turning point in The modern history of Iraq. Violent terrorist groups have overrun a vast area comprising of many towns in mid and northern Iraq causing many casualties and mass migration. Despite Iraq’s long history of pain and suffering the events of the second half of the year 2014 have been the most violent ever witnessed. From this point of view the researcher has tried to identify specifically in this time and place the effect these events have had on the Iraqi artist and to understand how the Iraqi artists depicted this violence in their works of art. The research comprises four parts; the first looked at the language used and the and pro

The constructivist learning model is one of the models of constructivist theory in learning, as it generally emphasizes the active role of the learner during learning, in addition to that the intellectual and actual participation in the various activities to help students gain the skills of analyzing artistic works. The current research aims to know the effectiveness of the constructivist learning model in the acquisition of the skills of the Institute of Fine Arts for the skills of (technical work analysis). To achieve the goal, the researcher formulated the following hypothesis: There are no statistically significant differences between the average scores of the experimental group students in the skill test for analyzing artworks befor

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

      This research a mining at evaluation the efficiency of the nursing performance depended on standards of W.H.O. via application standards of W.H.O on the nursing personnel in medical city office,  in light of it, it has design  world evaluation list, and a sample was chosen  from the nursing personnel in  given researched the organization whom they are evaluated according to the standards of W.H.O for the nursing performance included of ten standards, divided in to 45 question , besides the evaluation list, the researcher get assistance of some tools of collection information via  actual checking and personal interviews, a number of statistical means were used to manipulate t

The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the

Hate speech (henceforth HS) has recently spread and become an important issue. This type of speech in children's writings has a particular formulation and specific objectives that the authors intend to convey. Thus, the study aims at examining qualitatively and quantitatively the classism HS and its pragmatic functions via identifying the speech acts used to express  classism HS, the implicature instigated as well as impoliteness. Since pragmatics is the study of language in context, which is greatly related to the situations and speaker’s intention, this study depends on pragmatic theoriespeech acts, impoliteness and conversational implicature) to analyze the data which are taken from Katherine Mansfield's short story (The D

يهدف البحث الى التعرف على اثر استراتيجية نجمتين وامنية في تحصيل مادة الكيمياء عند طلاب الصف الثاني المتوسطولتحقيق هدف البحث تم اتباع المنهج التجريبي ذو الضبط الجزئي وتم تحديد مجتمع البحث بطلاب الصف الثاني المتوسط لجميع المدارس الثانموية والمتوسط التابعة لمديرية تربية الكرخ الثانية وتم اخنيار احد هذه المداس بصورة قصدية لتطبيق تجربة ابلبحث الحالي

هدف ال الأسلوب المعرفيّ 􀇼 م الإد ا ركيّ 􀥽 اضة للبنات، والتعرّف على علاقة التنظ 􀈄 ة وعلوم الر 􀥽 ة البدنّ 􀥽􀈃 ة التر 􀥽 لّ 􀘗 ة في 􀥽 ات المرحلة الثانّ 􀥼 طال إنّه 􀇼 احثتان 􀥼 اضة للبنات، وأفترضت ال 􀈄 ة وعلوم الر 􀥽 ة البدنّ 􀥽􀈃 ة التر 􀥽 ل􀘗 ة في 􀥽 ات المرحلة الثان 􀥼 عض طال 􀇼 التأمّليّ الاندفاعيّ لدى اس الأسلوب المعرفيّ التأمّليّ الاندفاعيّ لدى عیّنة 􀥽 م الإد ا ركيّ ونتائج مق 􀥽 اس التنظ 􀥽 ة بین نتائج مق

هدف البحث إلى إعداد تمرينات منطقة الشدة الثالثة للقوة المميزة بالسرعة للرجلين للاعبين الشباب بكرة القدم، والتعرف على تأثير تمرينات منطقة الشدة الثالثة للقوة المميزة بالسرعة للرجلين في السرعة الانتقالية وفي سرعة التهديف للاعبين الشباب بكرة القدم، وأفترض الباحث بأنه توجد فروق ذات دلالة إحصائية بين نتائج الاختبارات القبلية والبعدية لمجموعتي البحث التجريبية والضابطة لكل من السرعة الانتقالية وسرعة التهديف ب