The service system has become a necessity of life in modern cities to be the most basic necessities of modern humans, they constitute a major base, which is based on the sustainability of life in the city and a standard measured through the degree of well-being and progress of civilized peoples and their interaction with the surrounding environment, making the services sector as a need not be an option, whenever the cities widened in population and space whenever provision of services and upgrading the quality and quantity more pressing, which made the subject of the services takes the biggest area of the trends and thinking of urban planners and those who in charge of drawing the cities policies. Considering that the processing and transfer of the water system with all its components (stations – water tanks -transmission and distribution pipelines), it is one of the most important parts of the services systems in the city. It has become a key element of the arteries of the establishment of life, but for several considerations of most important ( like storage of water and supplied with
constant pressure that balanced without wobbling at the peak daytime hours with the necessary provision of water to fight fires , as well as secured it to the sectors of city n the maintenance time of the parts of the water system or the occurrence of a failure, with the need to confirm the save and generate energy factor in renewable way). For this in whole and others, the elevated water towers cornerstone of the pillars of the water system was made that can be indispensable in providing outsourcing and distribution network , and on the grounds that the case study concerning our capital Baghdad and its suffering of the water distribution and pressure intermittent problems, this research aims to clarify the idea of the elevated water tanks have become an important actor and is a part of the process and transport of the water in the city's system, and that its presence in a thoughtful siting and storage capacities and sufficient numbers will reduce the cost of the service system and its problems and provides continuously a constant pressure is to rescue the city from the overtaking problems on the network, while avoiding the problems experienced by interruptions in the water supply process, especially in the summer, which will make the water tanks
as a necessary structures and essential elements of attractions for recreational activities and benchmarks functions within the city.
This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to, indicate the role of accounting in the reform of the financial system from the impact of financial crisis.
The methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements of experts to get there opi
... Show MoreThe images and drawings reduce the intellectual, symbolic and cognitive dimensions inside them that make them an intermediary that imposes itself on the educational method, as they have become responsive to all the needs of the student in the modern era unlike the previous periods. The artistic direction of the illustrations in the scientific books meets the educational and pedagogical needs of the learner and their frame in an illustrative educational method that contributes in developing the student's abilities to benefit from the scientific curricula in the age of scientific and cognitive development.
Here, the researcher finds that the artistic direction of the illustrations lacks the achievement of scientific and technical p
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Abstract : This research has tackled about the role of Russia in the international policies which concerning with energy , So the most important states in the world that possesses huge energy resources to be more able in the control over the reality and future production programs and the distribution of global energy alike , the latter had effectively influence on the economic and developmental aspects within many countries in the world and its impacts on political decisions and perhaps effected too much in the dimensions of strategic policies . In this context of research , Russia has been developed a high energy policy of strategic planning in order to restoring Russia position and its global role by using its potential powerful streng
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This study aimed to identify the role of digital transformation in improving the quality of the internal audit process. The researchers used the descriptive analytical approach, and the questionnaire was relied on as a study tool that was applied to the study population consisting of internal auditors working in banks listed on the Palestine Stock Exchange, and their number was (85). A checker and a comprehensive inventory method was used due to the small size of the community, where the response data of the questionnaire was analyzed and interpreted using the Statistical Packages Program (SPSS).
The results of the study showed that the use of digital transformation contributes to ensuring the quality of
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In this research, we attempt to show the extent of harmony in an aspect of the text according to the stylistics for the Knowing of the stylistic value of the title threshold, and the pathways of titles that suggest and support the meaning when the recipient reads the literary text, in addition to the interpretations that reflect the purposes of the poet who contributed to the drawing of his poetic achievement. The research presented a brief about the poet and his most important works, because they are the text which will be studied according to the stylistics. The research also explained the concept of style and the stylistics in the preface , because of the stylistic is the method adopted by the research to study the title thresholds in
... Show MoreA literary text is created through relationships with other scholarly and artistic texts, asas clearly represented in the poetry of the poets of Bani Debba in the early Islamic era, which will be analysed and studied in terms of terms of the relationships amongamong their poetic texts. This research aims to identify the poetry of this tribe in the Islamic era, the extent to which they were influenced by what they heard from the ancient period, and the areas of influence. Research method: This research analysed several poems by the Bani Debba tribe from that era to identify the sites of influence. Results: is to explore the extent to which the poets of bani dabba were influenced by the before islamic poetic text and the extent to which the p
... Show MoreEach school of Islamic jurisprudence has principles and rules upon which the diligent work in these schools is based. This is due to the view of sanctification of these rulings, as they are divine rulings. Therefore, the goal is to reach a ruling that represents the intent of the legislator as much as possible.
Hence, these schools of thought established rules for issuing fatwas with the intention of restricting the performance of a fatwa to the hands of those who are qualified for it and have met its conditions, so they gave priority to the most knowledgeable person over others to perform the fatwa. In the Hanafi school of thought, for example, the saying of Imam Abu Hanifa (may God have mercy on him) is given precedence over others,
Autoría: Jehan Faris Yousif. Localización: Opción: Revista de Ciencias Humanas y Sociales. Nº. 89, 2019. Artículo de Revista en Dialnet.
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The condition of Islam and Muslims and what their political, social, cultural and educational status, and even religious and faith status, has led to whoever feels his belonging to this great religion and that middle nation, to try as much as he can to fix what has been corrupted as much as he can, and perhaps in diagnosing illness and illness as It was said half the way to treatment, and from this standpoint I liked to occupy thought, work consideration and harness part of the youth’s life in order to reach what contributes to reforming the situation and the safety of generations, and this is only in seeking knowledge and learning it by following the guidance of the Messenger (r) and his companions ( y) Therefore, the subject of my re
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