For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose  of creating value, the company must generate  great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is  the indication used to estimate the company ability to create value –added the development

       The current study aimed at identifying the impact of each of the full and part time summer enrichment programs on the performance of gifted students. Moreover, it aimed to study the difference between the full and part time programs on the performance of gifted students. The study sample consisted of (115) students from the full time programs and (137) students from the part time programs, they have been randomly selected from the gifted students participating in the full and part time summer enrichment programs. The researcher used the scale of student performance. The results indicated that there were statistically significant differences between the averages of the pre and post applications of the

In the field of residential community planning, one of the appropriate places to study the mutual influences between man and the environment, away from the influences, concepts and mechanisms of contemporary planning theories are isolated environments in rural areas, and the marshlands in Iraq represent one of these models. These areas still retain the planning patterns of residential communities for thousands of years. This research attempts to conduct a descriptive study of traditional settlement patterns, which relied on the capabilities of the surrounding areas to provide planning and architectural solutions based on the environmental factor. Establishing such a clear framework for these impacts can help in any future interventi

 The deficit budget, one of the results of increased public spending for their revenues due to the economic pressures imposed by the interest of the economies of those countries from the need to increase government spending in order to revitalize the national economy and accelerate economic growth rates and provide employment to the growing levels of unemployment in those countries opportunities and what is required to address the current debt crisis (borrowing), which has become a big burden on the governments and the need to move towards the application of austerity spending and tax increases, which inevitably forced those countries will be reflected reduced spending on basic aspects of life and their peoples, particularly earners

The element carbon Carbon dioxide emissions are increasing primarily as a result of people's use of fossil fuels for electricity. Coal and oil are fossil fuels that contain carbon that plants removed from the atmosphere by photosynthesis over millions of years; and in just a few hundred years we've returned carbon to the atmosphere. The element carbon Carbon dioxide concentrations rise primarily as a result of the burning of fossil fuels and Freon for electricity. Fossil fuels such as coal, oil and gas produce carbon plants that were photosynthesized from the atmosphere over many years, since in just two centuries, carbon was returned to the atmosphere. Climate alter could be a noteworthy time variety in weather designs happening ov

The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

The method of analysis is one of the tools the coach to identify strengths andweaknesses of each player, and how to avoid mistakes that in the course ofperformance on the other hand, Voslob analysis is important for the player, as throughthe analysis will determine the capacity enjoyed by both the coach and player, as wellas being the possibility of progress in a scientific manner thoughtful, and also helps inthe evaluation of physical and skill level and tactical, psychological and trainingcapacity of the coach in order to avoid obstacles and make the coach is movingtowards the right track to improve the good level, and then an investigation tocomplete higher education.Hence the importance of research in the analysis of simple attack and n

In order to advance the education process and raise the educational level of the players, it became necessary to introduce new educational aids, programmed education in the education process, through which the basic skills to be learned are explained and clarified, and immediate feedback is provided that would enhance the information of the learner, and Reaching the goal to be achieved, taking into account the individual differences between the players, and thus it is possible to move away from the educational methods used in learning skills, which requires great effort and time, in addition to that the open playground may not perform the skill accurately and the player looks from one side, while when using the computer you look from severa

Summary: This study aims to examine the names of four-legged animals found in Turkish translations of the Qur’an written between the 11th and 15th centuries from linguistic, etymological, and semantic perspectives. These translations, belonging to the Old Anatolian Turkish period, serve not only as religious texts but also as valuable documents reflecting the social structure, cultural values, and linguistic features of the time. Within the scope of this research, six major tafsir (exegesis) texts were systematically analyzed, and the data obtained were evaluated within historical and cultural contexts. The theoretical framework of the study is based on Lakoff and Johnson’s Conceptual Metaphor Theory and Wierzbicka’s approach to lingu