Augmented Reality (AR) is one of the technological developments in recent years that uses the real world as a basic pillar and enhances it by overlaying virtual objects created by computers. The study provides an overview of the use of augmented reality technology in meeting one of the most important requirements of cultural tourism: highlighting cultural and historical heritage. Accordingly, the research problem concentrated on the lack of local literature associated with the use of augmented reality in cultural tourism. It aimed to fill this gap by building a knowledge base and demonstrating the potential of augmented reality in this field. Hence, the importance of research in drawing the attention of tourism practitio

Designing cloth is a part from culture and civilization of the area of every state to prove its being in all times because it is grown with Man to establish both goals: usefulness and beauty.It is necessary that designer puts in his mind the importance of the designing sources that he derives his designs from , because those sources are also important in that time especially :The Iraqi Ancient Civilization , the Islamic Civilization and Iraqi Folklores . Not to use the cloth sources that doesn't have well known roots in addition to lacking of elements and bases of balance in its different aspects. In conclusion to that studying research subject comes. (Balance Role in designing cloth curtains) The idea or the problem of the research is t

The aim of this study to identify patterns of cerebral control (right and left) for second grade students in the collage of physical education and sports science of the University of Baghdad, as well as identify the definition of theThe Effect of Using the Bybee Strategy(5ES) according to Brain Control Patterns in Learning a Kinetic Series on Floor exercises in Artistic Gymnastics for menمجلة الرياضة المعاصرةالمجلد 19 العدد 1 عام 2020effect using the (Bybee) strategy (5ES) according to brain control patterns inlearning a Kinetic series on floor exercises In artistic gymnastics for men, andidentify the best combination between the four research groups learn, use Finderexperimental method research sample consi

 Abstract 

The basic aim of this research is to study the interactional effect of investing information technology on the relationship between value added intellectual capital and financial performance as literature review suggested on the theoretical level, including previous studies, with the deduction of its trends strongly predicted by research hypotheses and their content associated with the investment in intellectual capital after information technology tools being employed in this direction to improve the financial performance of the studied companies at the levels of both industrial and service sectors, a non-random sample was chosen included (40) forty Iraqi Joint-Stoc

RHS Nasser, NHY Al-Afoun, SPECIALUSIS UGDYMAS, 2022

In this paper, we proved that if R is a prime ring, U be a nonzero Lie ideal of R , d be a nonzero (?,?)-derivation of R. Then if Ua?Z(R) (or aU?Z(R)) for a?R, then either or U is commutative Also, we assumed that Uis a ring to prove that: (i) If Ua?Z(R) (or aU?Z(R)) for a?R, then either a=0 or U is commutative. (ii) If ad(U)=0 (or d(U)a=0) for a?R, then either a=0 or U is commutative. (iii) If d is a homomorphism on U such that ad(U) ?Z(R)(or d(U)a?Z(R), then a=0 or U is commutative.

This study aimed to clarify the importance of ecological taxation in achieving sustainable development, by analyzing a set of economic measures such as taxes, taxes levied by the legislation in the field of ecology, to fight against pollution.       And we tried to evaluate this initiative in Algeria. The results of the study showed that economic measures of ecological taxation contribute to achieving sustainable development, and Although Algeria has adopted a series of ecological tax mechanisms, it is far from keeping pace with developments in this area. 

الاستثمار الاجنبي المباشر في العراق ودوره في تحقيق التنمية الاقتصادية

The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

The study aims at diagnosing the importance of environmental analysis (external, industrial and internal) in the organization's strategy for the development of public organizations. The theoretical problem derived from the existence of a knowledge gap for studies and research that dealt with the variables of the study. Three public organizations were selected as the study society (the Civil Defense Directorate, the Directorate of Nationality, Passports and Residency, the General Traffic Directorate). The sample of the study was a sample of (215) managers (managers, department managers, Analysis of the data and hypothesis testing using the appropriate statistical tools, Pearson, the simple and multiple regression coefficient to te