The importance of economic and technical feasibility studies include all of the investor, the society, the banks, the project and the government. As it will assist in achieving the optimal use of the available economic incomes on the national level and arranging the projects in priority which participates in achieving the government benefit without wasting the amounts .This is the research goal So, the research covered its theoretical aspect, of SAIs and the economic and technical feasibility studies then the role of the auditors in auditing those studies Then a mechanism was proposed includes a guidebook that provides guidelines for organizing the process of preparing and auditing those studies , And also, a program was proposed for those studies then, applied that program in the Kufa University The search is over a set of conclusions and The most important recommendations .
The research paper deals with the role of the place making in eco-tourism through a review of international experiences in the eco-tourism industry and its contribution to advancing the reality of tourism there, and attracting the largest number of tourists. The study is divided into five axes: the first is a study of related concepts, and the second is a study of global experiences, which included three countries: (South Bank (Gabriel's Wharf) - London, Rotterdam in the Netherlands, and dealt with each of Happy Streets and Kendrick Mills, and then the Perak River tourist corridor - Malaysia). As for the third axis, it is concerned with analyzing these experiences to reach th
... Show Moreعلى وفق ستراتيجية توظيف الامكانيات الاسلوبية والفنية والجمالية للحوار بنوعيه( الحوار الداخلي ) و( الحوار الخارجي ) استطاعت الكاتبة ان تمنح روايتها ( ذاكرة الجسد ) خصوصيتها الادبية .فعلى مستوى الوظيفة البنائية اسهم الحوار في التشكيل الزمني لبناء الرواية ،وتقديم الشخصية ،وبناء الحدث وتطويره .وعلى المستوى الاسلوبي نجد أن الحوار تجاوز وظيفته الاخبارية الى وظيفة التأثير في المتلقي من خلال الافادة من معطيات المسر
... Show Moreبرزت الشخصانية في حقبة تاريخية كان فيها العالم و اوربا وفرنسا تشهد انتهاء حقبة حضارية امتدت من نهاية القرون الوسطى حتى اوائل القرن العشرين تميزت بكونها رأسمالية التركيب، ليبرالية المنهج، وبرجوازية القيم، جاءت الشخصانية ليس فقط محاولة للإجابة عن حقبة جديدة ولادة حضارة جديدة لاتزال غامضة المعالم فحسب انما ايضا كرد على المدرسة الماركسية المادية والوجودية الملحدة محددة هدفها الابعد بإعادة صنع النهضة
The Holy Koran is the highest text in the eloquence, It is one of the
important sources of the linguistic syntactic and eloquent study; it impacts
upon these sciences Avery intense impact through advancing its verses as an
argument in the confirmation of the significance of the term
The holy Koran was and still the fountain of the linguistic studies, as
they tend towards it since the second century of the hegira. So this research is
a study of the expressive terms concerning the rain in the holly Koran, a
linguistic study; it aims to study the term concerning its linguistic and
conjugate significance and its expression concerning the rain through reality
and metaphor.
يهدف البحث إلى قياس تاثير راس المال المودع للمستثمرين غير العراقيين والمستثمر في أسهم شركات المدرجة في سوق العراق للأوراق المالية في القيمة السوقية لتلك الشركات
The main objective of this work is to introduce and investigate fixed point (F. p) theorems for maps that satisfy contractive conditions in weak partial metric spaces (W.P.M.S), and give some new generalization of the fixed point theorems of Mathews and Heckmann. Our results extend, and unify a multitude of (F. p) theorems and generalize some results in (W.P.M.S). An example is given as an illustration of our results.
يهدف البحث الى دراسة مسالة مهمة اجتماعية ذات طابع اسري يعني بالاهتمام بالطفل من ناحية العناية والرعاية حين افتراق الابوين
Assyrian merchants established in the second millennium BC Assyrian commercial settlements in Anatolia, and these settlements had a great cultural value