على الرغم من التقدم العلمي والتكنولوجي للمعلومات فما زالت الذاكرة تقوم بالدور الاساس بغض النظر عن الامكانيات العلمية في العصر الحديث من حيث ان الكثير من مفرادات الثقافة الانسانية ينقل من جيل الى اخر بواستطتها, ومن الصعب تصور حياة نفسية مقصورة على الحافز فقط, اننا لو اقتصرنا على الحافز لكان التفكير غير ممكن لان الذاكرة هي التي تصل الحافز بالماضي وابسط صورها هي الذاكرة الاولية . فلولا الذاكرة لما تكونت ال

Since the beginning of this century, a new communication map has been formed that foretells to get mankind to enter into a media environment in which the media is mixed with communication, which is technically and even intellectually known as integration.

This environment and its features are no different from the environment in its natural physical incision. If the level and temperature in the physical nature is a specific issue in the natural ecological balance, the level of freedoms, especially the transfer of information and views and circulation in society is also a determinant in the extent of media balance in the world on the one hand and in each country on the other.

There is also a special environment for nature,

إن عملية التحول إلى استخدام نظم وتطبيقات الصيرفة الالكترونية هي احد التحديات الإدارية الكبيرة التي تواجهها المصارف العراقية حاليا ،  إلا انه لا يمكن تحقيق هذا التحول من دون وضع خطة مبنية على أسس صحيحة ومتطورة توائم بين البيئة التي تعمل داخلها المصارف العراقية (ثقافة المصرف وقدراته وإمكانياته والجهات الساندة) من جهة  ، وبين التحديات والمصاعب المرتبطة بالاستخدام المكثف لتكنولوجيا المعلومات والاتصالات

Abstract : This research has tackled about the role of Russia in the international policies which concerning with energy , So the most important states in the world that possesses huge energy resources to be more able in the control over the reality and future production programs and the distribution of global energy alike , the latter had effectively influence on the economic and developmental aspects within many countries in the world and its impacts on political decisions and perhaps effected too much in the dimensions of strategic policies . In this context of research , Russia has been developed a high energy policy of strategic planning in order to restoring Russia position and its global role by using its potential powerful streng

The technology and modern social communication medias have contributed to changing many of our concepts about education to a large extent; these technological advancements have created new challenges for the Instructor of course, but on the other hand it did provided him with expressive media, models and strategies that the old methods cannot fulfill, including the flipped classroom strategy, which is one of the modern technical solutions and in it's optimal use it can correct the weakness of the traditional education and can develop the communication skills as a whole among the students, in order to create a positive, active and interactive student.
The current research contained - four chapters: the first one included the methodolog

  Many production companies suffers from big losses because of  high production cost and low profits for several reasons, including raw materials high prices and no taxes impose on imported goods also consumer protection law deactivation and national product and customs law, so most of consumers buy imported goods because it is characterized by modern specifications and low prices.

  The production company also suffers from uncertainty in the cost, volume of production, sales, and availability of raw materials and workers number because they vary according to the seasons of the year.

  I had adopted in this research fuzzy linear program model with fuzzy figures

The environment plays a fundamental role in the production of
poetry. It is often said that poets are the products of their environment.
The environment has a clear impact on poets in terms of their style
and their choice of simple and reader-friendly words, which do not
require linguistic dictionaries but suit the readers.

The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distribut

Our research subject (environmental impact in the cultural output of the civilizations of ancient East) the environmental impact on human civilization and how her and adapted to serve in various cultural aspects especially in ancient cultures whether punches or sculptures and other addresses as well as tracing precious stones and raw materials.  It was the environment of the civilizations of Mesopotamia and Egypt and another effective impact in drawing ancient history through human interaction and responsiveness.  The Iraqi environment was marked by poverty and cruelty on the one hand and on the other cultural elements contributed to the civilization in General and research dealing with technical and product sourcing raw materi

   Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base