This research deals with the topic (the position of women) in the literature literature, and the researcher cites a bouquet of woolen yarn, examples of verses and poems from this fine literature that looks at the woman with respect and appreciation. In their poems.
The research is a comparative search for Arab and Kurdish literature, by selecting six famous poets in the literature, three of them are from Arabic literature, and the other three are from Kurdish literature, and thus the research is divided into two subjects and six demands.
Finally, the researcher tried to set a brick that would be an entry point to find an indicative explanation and a suitable explanation that would break those symbols and signs that caused the exp

Find the impediments Activity vital and important, but focuses a bancassurance activity, diagnosis and its impact on the financial ratios indicators for insurance companies. The researcher has adopted in his research on several financial ratios used to analyze the financial performance of a (relative profitability, liquidity ratio and the ratio of solvency) of the company Iraqi insurance for a period of one year (2009) to a year (2015), based on the annual reports and financial statements (balance sheet revealed income), financial statements for insurance premiums for banks research sample of this research has addressed several topics of theoretical and practical body through which the researcher obstacles to banking and insurance experi

The research aims to build a training program to develop the willpower in the kindergarten children. In order to achieve the objective of the research, the two researchers have developed a Training Program according to the following steps:

- Determining the general objective of the Training Program.

- Determining the behavioral objectives of the Training Program.

- Determining the content of the Training Program.

- Implementing the content of the Training Program sessions.

- Evaluating the Training Program.

The training program consisted of (15) sessions, each session included a set of parts (title, general objective, methods, time and place to implement the sessions, behavioral goals, tool

          This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

The Developing economies of countries have witnessed essential changes to words the development of tourism industry in the 21^st century . in addition to adopting same of policies and strategies to grow up with the tourism sector to make it one of the important economic sector to compete the tourist cal  developments in the wear .

As for the tourism sector in Iraq ,it's still afresh one , has many of elements which can be in vested ,needs a wide strategies of tourist cal in statutes and variety completive services and change of success for the locale and forgin investor ,the essential aim after this research is to prompt the national economic through the tourism industry and making concisen

The phenomenon of advertising In the poetry of Ali bin Abdul Rahman Balnopi Sicilian

This research dealt with the subject of negotiation skills of employees in public relations departments which is one of many skills supposed to be available to these employees. These skills combined help in the success of the job of public relations departments; and give them an important and vital role within the roles distributed in the departments of any government institution wither is governmental or non-governmental.

Negotiation is a skill that requires intelligence, tact, culture, information, intuition, and knowing to use the means of communication to access the information that is useful in reaching satisfactory results

The research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the  rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the a

Receipt date:2/17/2021 acceptance date:3/16/2021 Publishing date:12/31/2021

This work is licensed under a Creative Commons Attribution 4.0 International License.

Objective: This paper investigates the contradictions in the decision-making process of the United States, which historically proven to be successful policies in the short term, but in the long term proven to be wanting and failure. Methodology: The paper uses descriptive, historical, comparative method. A

The selective information broadcasting service is one of the important services in libraries and information centers, as it is the link between the source and the beneficiary and between related sources, as it links similar sources through keywords and then sends them to beneficiaries, which contributes to reducing the time and effort spent by beneficiaries in obtaining sources or information. Therefore, the application of this service is an important matter and gives a positive indicator in the progress of the library towards the integration of its services. From this standpoint, this research came to answer some questions, including: 1. What are the outlets for beneficiaries (the research community) in obtaining information sources? 2. Wh