The present study investigates the realization and significance of textual themes in the organizational structure of M.A theses and Ph.D. dissertations, namely: the abstracts, introductions and conclusions, since in such parts the students depend on their own expressions, styles and constructions to express different viewpoints, plans, inferences, etc. The study also investigates the similarities and differences between M.A theses and Ph.D. dissertations concerning the use of textual themes;it sets out to conduct a detailed analysis of textual themes used in such texts. In conducting such an analysis, the study adopts Halliday's (1994) approach of textual themes. The results of such an analysis have clearly shown that, in spite of the di

          The study of services in villages is one of the imperative matters that must   be focused on, because it leads to increased attention, which reduces the differences between the countryside and the urban. The extent of its.

  It is well known that community services need to be reached by a person, unlike the anchor services that reach people, here the population distribution plays an important and prominent role in signing these services, so the dispersed distribution pattern and the gathering pattern appeared in the distribution, thus an effect on the time and distance that the person walked to obtain The services are community-based. Therefore

This study was conducted on a sample of commercial banks in Iraq, chosen according number of considerations for twenty banks, contained two public banks and eighteen private banks.                                                                                             &

تناول المقال موضوع استثمار الذكاء الاصطناعي في تحليل البيانات الضخمة داخل المؤسسات العلمية، وركز على توضيح أهمية هذا التكامل في تعزيز الأداء الأكاديمي والبحثي. استعرضت المقالة تعريفات كل من الذكاء الاصطناعي والبيانات الضخمة، وأنواع البيانات داخل المؤسسات العلمية، ثم بينت أبرز التطبيقات العملية مثل التنبؤ بأداء الطلبة، والإرشاد الذكي، وتحليل سلوك المستخدمين، والفهرسة التلقائية. كما ناقشت المقالة التحدي

The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th

The study aimed to identify the level of awareness of mental health among the students of the Universities of Palestine Technical and Jerusalem open in the city of Tulkarem from the perspective of the students and the population of the study ( 8091 ) students at the two universities , and selected intentional sample size was ( 445 ) students , and used the tool questionnaire to measure responses of subjects , and the results showed that there are differences depending on the variable sex and was in favor of females , and depending on the variable University , and was in favor of the Al-Quds Open / variable Study level for the benefit of students of second year , did not show statistical differences depending on the variables of c

The Purpose of this study are  analyze financial lease advantage through analyze and discuss financial lease cost, and achieve tax advantage to reach study objective. study include two firms ,oil firm and construction firm with limited liability. The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial  lease achieve present value of the costs is positive. This study found out the results that verify the hypothesis: The tax advantage of financial Leasing is characterized by decreasing cost and achieving higher tax shield. The study also found the most important recommendations of awareness of the benefits arising f

       Political speeches are represented in different shapes as political forum, events or as inaugural speech. This research critically analyzes the inaugural Speech of the President Donald Trump which was delivered on 20^th ,January, 2017 from the site<www.cnn.com> retrieved on 10^th ,May,2017. The objectives of the study are: First: classifying and discussing well known micro structures (linguistic feature) of the speech, and second: classifying the macro structures i.e. the delivered political inaugural speech  in which he includes social structures. To reach to the objectives of the study, the researcher will adopt Norman Fairclough’s three dimensional Analytical Model(

Abstract

Robotics manipulators with structural flexibility provide an attractive alternative to rigid robotics manipulators for many of the new and evolving applications in robotics. In certain applications their use is unavoidable. The increased complexity in modeling and control of such manipulators is offset by desirable performance enhancements in some respects. In this paperthe single- link flexible robotics manipulator was designed and implemented from Perspex and designed with 0.5 m length , 0.02 m width and with 0.004 m thickness with mass located at the tip. There are four subsystems; motion, control, accelerometer and gyro and a host computer subsystem. The work principle of single-link robotics manipul

Abstract:

           The great importance that distinguish these factorial experiments made ​​them subject a desirable for use and application in many fields, particularly in the field of agriculture, which is considered the broad area for experimental designs applications.

            And the second case for the factorial  experiment, which faces researchers have great difficulty in dealing with the case unbalance we mean that frequencies treatments factorial  are not equal meaning (that is allocated a number unequal of blocks or units experimental per tre