:p>بحثت هذه الدراسة الدور التعليمي لتطبيق (إنستغرام) وإسهامه في تعليم اللغة الإسبانية كلغة أجنبية داخل القاعات الدراسية، من خلال مراجعة  لأهم الدراسات الحديثة ذات الصلة. استعرضت الدراسة مفهوم التعليم الرقمي وعلاقته بالابتكار التعليمي، كما ناقشت الخصائص التعليمية التي تجعل من إنستغرام أداة فعالة في تدريس اللغات الأجنبية، مثل التفاعل البصري، والتعليم غير الرسمي، وتعزيز المشاركة والتفاعل بين المتعلمين. وقد

The disruptions in supply chains have put small‐ and medium‐sized enterprises (SMEs) in dire need of resilient supply chains through which they can improve their performance. Based on the resource dependence theory, this study proposes a mediation model to improve the environmental performance (EP) of SMEs. The purpose of this study is to investigate the effect of supply chain resilience (SCR) on EP mediated by ambidextrous green innovation (AMGI). We proved a structural equation model based on questionnaire data from 261 companies in Iraq to test our hypotheses. The results show that SCR has a positive effect on AMGI for proactive and exploitative green innovation dimensions and positive impact on SMEs’ EP. AMGI plays a media

Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.

   Many conclusions have been driven by the research

The path and its nodal purposes
Abstract
This study has come to indicate the doctrinal purposes of faith in this path، It was composed of an introduction and four demands، as follows:
The first requirement: the intentions of distinguishing between the ranks of people according to divine justice، as those who pass by him are different. Some of them are safe by his work، surviving from the fire، and some of them are not peace، he falls into the fire of Hell، and all of them are different in their ranks in a manner consistent with the justice of God Almighty and the works they have given themselves.
The second requirement: the purposes of divine mercy in honoring the Prophet and his nation on the path and embodying their

Adsorption techniques are widely used to remove certain classes of pollutants from waters, especially those that are not easily biodegradable. Dyes represent one of the problematic groups. The removal of methyl green from waste water using bamboo was studied in batch and continuous system. In batch system equilibrium time and adsorption isotherm was studied at different concentrations (5, 10, 15, 20, 25 and 30 ppm) and 50 mg weight of adsorbent.
Langmuir and Freundlich equations were applied for adsorption isotherm data. Langmiur equation was fitted better than Freundlich equation (R2=0.984 for Langmuir equation).The maximum percentage dye removal obtained 79.4% and adsorption capacity was 15.5 mg/g. For continuous system the breakthr

This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

The determination of river pollution impact on the performance of water treatment plants is achieved by two main objectives. The first is to study raw and treated water qualities and comparing them with standards and the second is to evaluate the treatment plants efficiency. The analyzed data were those water quality parameters in relation to physical, chemical and bacteriological characteristics for river water and produced water by seven water treatment plants located on Tigris River passing through Baghdad City.
The results of this study indicated that all raw water characteristic are within the surface water standards established by Iraqi and USA criteria except Bacterial Counts.
Tigris River water is of good quality to be trea

It was aimed to understand the interleukin-4 (IL-4) role in etio-pathogenesis of rheumatoid arthritis (RA). Two approaches were adopted. In the first one, a quantitative expression of IL4 gene was assessed by reverse transcription-quantitative polymerase chain reaction (RT-qPCR), and such findings were correlated with some demographic, clinical and laboratory parameters, which included gender, duration of disease, disease activity score (DAS-28), rheumatoid factors (RFs), C-reactive protein (CRP) and anti-cyclic citrullinated peptide (ACCP) antibodies. In the second approach, a single nucleotide polymorphism (SNP) of IL4 gene (rs2243250) was inspected by DNA sequencing using specific primers. Fifty-one Iraqi RA patients (22 males and 29 fem