One of the Kurdish scholars who have research on the doctrinal issues of the author of this brief message that we are about to achieve; to bring it out better and in order to preserve the Islamic heritage, and revive what can be revived after being close to death by staying in libraries here and there, out of reach of hands, carrying dust Years of forgetting and marginalization, and this letter is the papers in the door of the divorce entitled his author "Iqdar al-dream for those who did not sign divorce commoner," and the name is evident the name, and the intention of the author through writing, where he wrote it to answer some of the knowledgeable among the public at the time So they decreed that there was no divorce from commoners D w

The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

The current research aims to identify "the impact of the round table strategies and the question of self-achievement and self-efficacy among students of the Faculty of Education in research methodology course.” The research sample consisted of (75) male and female-third stage students in the department of Life Sciences / College of Education for Pure Sciences / University of Dhi Qar for the academic year (2018-2019. The researcher adopted the experimental approach to achieving the study objectives. The researcher prepared two tools: the achievement test and the self-efficacy scale were applied to the collected sample to obtain the needed data. The result showed that there was a statistically significant difference at the level (0.05) b

There  is no doubt  various of situations for performing  a duty , The diversity of stimuli in humans with sensory, unconscious and instinct sensitive systems. Which leads to a diversity of feelings, sensations, emotions and feelings, This therefore requires different types of function linguistic structures indication , Of that linguistic potential that God willing to be unique, In the function of discharging and venting those feelings and emotions that are raised by its various stimuli, which are only needs and psychological and biological purposes require verification and access and gain it. So the language became to embrace the feelings and feelings, needs and purposes. And mirror reflected and binoculars revealing what

The skill scale in most of sport activity monitoring a lot of dynamic behaviours conducted with playing situations that help the excerpt's in sport field to evaluate and put right solutions ,soccer one of games that studies in third stage in college and take skills ,dribbling , passing, shooting these skills helps to execute the plans in game ,the researchers notice that there is no test measure the skills of the game in the beginning of the first semester especially in the method of soccer in physical education college and the problem of the research were by answering the question that is there test connect between one or more that one of skill to measure the ability of students to execute the plans in soccer and the conclusion was the bui

The changes that happen in training progress especially in skill side demands tests researchers found poorness for patterns to special tests in defending skills against shooting although applying these tests on other samples without considering the age , so the problem of research came controlling the tests of defense against shooting that serve juniors players and match the original society to serve the basketball game . The research sample chosen for juniors players for Baghdad clubs in season (2011-2012) the sample numbered (82) players represented (7) clubs that their percentage (82%) , after gaining the data processed statically and we reached to conclusion that : defending tests against shooting applied first time in Iraq in Iraq envi

The steel jetty selected for strengthening is in Baghdad city, over Tigris River, consists of 55 short spans, each of approximately 4 meters and one naviga-tional opening of 12 m. The bridge is 224 meters length and 8 meters in width. The strengthening system was designed to remove overstresses that occurred when the bridge was subjected to abnormal loads of 380 tons. A strengthening system which installed in spring 2008 was used where the main concept is to depend on added side supporting elements which impose reversal forces on the bridge to counteract most of the loads expected from the abnormal heavy loads. The bridge was load tested before and after the strengthening system was activated. The load test results indicate that the strengt