Adopting a policy of attracting investments in all countries, whether developing or developed prevailed, especially after the global crisis, and this trend is imposed by considerations of political and development (urban, economic, and social) can be formulated as a rational policy to solve many problems related to patterns of urban growth, economic, social, and including the problem of housing. As the reality of the housing sector in Iraq will require the allocation of substantial resources to promote it by the research problem is the lack of financial resources and the inability of investments to meet the various requirements including the requirements of economic sectors, particularly in the field of housing, infrastructure and basic services associated with it in Iraq.
يهدف هذا البحث الى تقويم الأنشطة والأسئلة التقويمية المتضمنة في محتوى كتاب الحاسوب للصف الخامس الإعدادي وفق التفكير الإبداعي ومقترحات تطويرها، وذلك بالإجابة عن السؤال الآتي: ما نسبة توافر مهارات التفكير الإبداعي في الأنشطة والأسئلة التقويمية المتضمنة في محتوى كتاب الحاسوب المقرر لطلبة الصف الخامس الإعدادي (الاحيائي والتطبيقي، والادبي) من وزارة التربية العراقية/ المديرية العامة للمناهج في العام الدراسي (2
... Show Moreتواجه المؤسسات المختلفة تحديات كثيره تختلف نوعيتها باختلاف توجهات المؤسسه سياسيه او اقتصادية او اجتماعيه ... مما يشكل تهديدا لوجود المؤسسة وسمعتها وبخاصه عند تحول تلك التحديات الى ازمات يجب على المؤسسه التعامل معها والسيطره عليها واحتوائها وهنا ياتي دور ادارة العلاقات العامه في المؤسسه المعنيه للعمل والقيام باعداد برامج خاصه بالتعامل مع الازمات وهو مايعرف ببرامج اداره الازمات . وبطبيعة الحال تختلف عملية
... Show MoreProblems in the Translation of Spanish phraseology to Arabic in the Literary Text (A Comparative Study from the Perspective translatological)
Abstract
One of the most common problems facing the translator is the identification and subsequent search for correspondences of phraseological units. The importance of the phraseological competence in a foreign language is widely recognized by many authors (Howarth, Corpas Pastor, Pamies Bertran, to name a few).
We must lose our fear to recognize that the domain of the phraseology is the highest level of command of any language. The objective of the present study is to clarify the differences in UFS Spanish to Arabi
... Show Moreان نجاح رياض الاطفال في تحقيق اهدافها يتوقف الى حد كبير على معلمة الروضة التي تزود الطفل بالخبرات ، فهي تمثل الام البديلة للطفل ، وتقع على عاتقها مسؤوليات نفسية واجتماعية واخلاقية نحو اطفال الروضة ، لدلك فان معلمة الروضة تقوم بعدة ادوار في رياض الاطفال ، فهي ممثلة لقيم المجتمع وتراثه التي تسعى الى غرسها في الطفل .
وعليه فان ليس كل من تتقدم للعمل في رياض الاطفال تصلح ان تكون معلمة ناجح
... Show MoreThe present study aimed to identify the problems thatthe students of College of Education, for women in Iraqia university are suffering from and how to overcome them. thesample of the study contained of (392) student which forms (20%) of the basic sample which is (2180) student, distributed on the six departments of the college they have been chosen randomly and the researcher has used the descriptive analytic method by applying one contains (67) items distributed on six fields,they are as follows: study skills field, academic field, curriculums field, students- teacher relationship field, examinations field, students family field,.
The study has come with
... Show MoreWater resources would be differentiate in Morocco specially in Morocco which appear as form of eyes ,rivers as dissolved water of mountain.
The human takes care of water either as rains to store and use in necessity trying to bring it to Maracas by helping from state
The research deals with the Presidents of the Christians who called themselves (Ghaltka) in the book titled (orient chirsy patriarchs) that talked about their scientific practical biography adding to) that their completeness on the position of Ghaltka with its decrees and caliphs who were contemporaries to them ,as well as their places, deaths, cemeteries and their accomplishments In accordance with the powers granted to them and also it mentions the situation of The Abbasid caliphate with them and with the sons of their sect .
The research aims to clarify the importance of adoption of International Accounting Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w
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