Musicality is a fundamental feature of poetry that takes the interest of scholars and critics. Most poets rely on a variety of literary devices and techniques to bring music to their work like rhymes - words that appear at the end of lines in poetry - and on arranging words techniques in such a way to create a pseudo melody, which is achieved primarily by patterning (or repeating) certain sounds. Such a poetic rhetorical and verbal enhancer’s aspect represented ever since the beginning of the classical poetry has been manifested more evidently in Nali’s poetry. His poetry is marked with particular letters that have played a substantial role in the rhyming that rings like cymbals or jingle like internal elevated rhymes. Within a descr

تصنف بكتريا Proteus mirabilis  كثالث مسبب لالتهاب المجاري البولية المصاحب لتركيب أنابيب القسطرة البولية. تعد الاغشية الحيوية من عوامل الضراوة اللتي تستعملها البكتريا لمقاومة المضادات الحيوية وفي ضل تطور مقاومة  البكتريا للمضادات الحيوية, صار لزامًا على العلماء والباحيثن في مجال الاحياء المجهرية أيجاد بدائل ذات كفائة عالية قادرة على اختراق جدار الخلية البكتيرية وبالتالي قتلها.في السنوات الاخيرة, اكتسبت دقائق

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

Atheism is one of the most dangerous absurd doctrines that have swept the world in the modern era. Its strength lies in the bodies that stand behind it and adopt its ideologies which are accompanied by the tremendous media momentum of the theses of its supporters based on scientific and non-scientific levels. And since the denial of the existence of the Creator is the main focus and central point which the atheists based their view towards the universe, life and man, this humble research came to discuss the claim of the existence of the world by pure chance, and try to explain this scientifically through the theory of natural selection and survival of the fittest developed by the English biologist Charles Darwin. The resea

اشتمل هذا البحث على مقدمة البحث واهميته والاثر المهم للوسائل التدريبية اذ تجلت أهمية البحث في الوسائل المساعدة ودورها في تطوير أداء السلسلة الحركية على عارضة التوازن للطالبات مما يساعد في اختزال الوقت وتقليل الجهد المبذول وبناء قاعدة جيدة للمرحلة المقبلة وكذلك إيجاد انسب التمرينات وفق للوسيلة المساعدة المستخدمة وذلك لغرض تطوير المهارات الأساسية على عارضة التوازن في جمناستك الفني وحددت الباحثة مشكلة

The game of basketball (orange ball) is considered one of the fast and exciting games in the world. It is played by both sexes and different ages. It has Olympic and international championships and has various performance skills, including defensive ones. This game requires physical abilities that players must have for duties during matches, including special endurance that is compatible with... The peculiarity of the game is the changing rhythm and positions on the field. The importance of the research lies in the importance of special exercises to develop special endurance and its role in influencing the defensive skill performance of the players throughout the duration of the match.The problem of the research appeared in the decline in i

هدف البحث الى اعداد تمرينات super site)) للاعبي الريشة الطائرة فئة الشباب ، ومعرفة تأثير التمرينات على بعض المؤشرات الفسيولوجية ومهارة الضربة الساحقة لدى لاعبي الريشة الطائرة فئة الشباب ، وتم تحديد مجتمع البحث من لاعبي الريشة الطائرة فئة الشباب لنادي الارمني وتم اختيار عينة البحث بالطريقة العمدية (8) لاعبين بالريشة الطائرة من النادي الارمني واستخدمت الباحثتان المنهج التجريبي ذو الاختبار القبلي والبعدي .ويهدف ال

Abstract

Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation.  The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi

Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev