ﺔﻴﻋﺍﺫﻹﺍ ﺕﺎﻴﻨﻘﺘﻟﺍ ﻡﺍﺪﺨﺘﺳﺍ ﰲ ﲑﺒﻛ ﺭﻮﻄﺗ ﻦﻣ ﻝﺎﺼﺗﻻﺍ ﺮﺼﻋ ﻩﺪﻬﺷ ﻱﺬﻟﺍ ﺖﻗﻮﻟﺍ ﰲ ﺔﻴﻧﻮﻳﺰﻔﻠﺘﻟﺍﻭ ﺍ ﺢﺴﻓ ﰲ ﻢﻬﺳﺃ ﺕﺎﻄﶈﺍ ﺀﺍﻮﺳ ﺔﻴﻧﻮﻳﺰﻔﻠﺘﻟﺍ ﺕﺍﻮﻨﻘﻟﺍ ﺚﺒﻟ ﻊﺳﺍﻮﻟﺍ ﻝﺎ ( ﺔﻴﺿﺭﻷﺍ ﺔﻴﻠﺑﺎﻜﻟﺍ ﻭﺃ ﺔﻴﺋﺎﻀﻔﻟﺍ ﻭﺃ ( ﱵﻟﺍ ﺔﺻﺎﳋﺍ ﺔﻴﺋﺎﻀﻔﻟﺍ ﺕﺍﻮﻨﻘﻟﺍ ﻦﻣ ﺪﻳﺪﻌﻟﺍ ﺭﻮﻬﻇ ﰲ ﺎﻀﻳﺃ ﺪﻋﺎﺳ ﺎﳑﻭ ، ﺕﺎﻴﺋﺎﻀﻔﻟﺍ ﺭﻮﻬﻇ ﻚﻟﺫ ﻞﺒﻗ ﺩﺎﺳ ﻥﺃ ﺪﻌﺑ ﺔﻴﻣﻮﻜﺣ ﲑﻏ ﺕﺎﻴﻌﲨ ﻭﺃ ﺕﺎﻤﻈﻨﻣ ﻭﺃ ﺩﺍﺮﻓﺃ ﺎﻬﻜﻠﺘﳝ ﻟ ﺔﺠﻴﺘﻧﻭ ،ﺔﻟﻭﺪﻟﺍ ﺎﻬﻜﻠﺘﲤ ﱵﻟﺍ ﻪﺗﺪﻬﺷ ﻱﺬﻟﺍ ﻲﻣﻼﻋﻹﺍ ﺡﺎﺘﻔﻧﻻﺍ ﱪﻋ ﻕﺍﺮﻌﻟﺍ ﺎ ﺮﻣ ﱵﻟﺍ ﻑﻭﺮﻈﻠ ﺹﺎﺧ ﻞﻜﺸﺑ ﺔﻴﺋﺎﻀﻔﻟﺍ ﺕﺍﻮﻨﻘﻟﺍﻭ ،ﺔﻣﺎﻋ ﺓﺭﻮﺼﺑ ﻡﻼﻋﻹﺍ ﻞﺋﺎﺳﻭ ﻊﻴﲨ ) ﺔﻴﻗﺍﺮﻌﻟﺍ– ﺔﻴﻗﺮﺸﻟﺍ – ﺔﻳﺮﻣﻮﺴﻟﺍ– ﺭﺎﻳﺪﻟﺍ – ﺀﺎﺤﻴﻔﻟﺍ –ﺕﺍﺮﻔﻟﺍ – ﺭﺍﻮﻧﻷﺍ-(.. ﺪﻗ ﺕﺎﻴﺋﺎﻀﻔﻟﺍ ﻩﺬﻫ ﺭﻮﻬﻇ ﻥﺇ ﻭ ، ﺎﳘ ﲔﻤﻬﻣ ﻦﻳﺭﻮﳏ ﺭﺎﺛﺃ . . : ١-ﻴﻛﺄﺘﺑ ﻖﻠﻌﺘﻳ ﻡﻼﻋﻹﺍ ﻝﺎﳎ ﰲ ﺭﺎﻤﺜﺘﺳﻻﺍﻭ ﻊﻤﺘﺍ ﰲ ﺹﺎﳋﺍ ﻉﺎﻄﻘﻟﺍ ﺭﻭﺩ ﺪ . ٢-ﺕﺍﻮﻨﻘﻟﺍ ﻚﻠﺗ ﻦﻋ ﺭﺩﺎﺻ ﻮﻫ ﻲﻣﻼﻋﺇ ﺏﺎﻄﺧ ﺔﺣﺎﺗﺇ ﻯﺪﻣﻭ ﺔﺣﻮﻨﻤﳌﺍ ﺔﻳﺮﳊﺍ ﻢﺠﺣ . ﺎﻴﻣﻼﻋﺇ ﺎﻄﳕ ﺖﲰﺭ ﺪﻗ ﻕﺍﺮﻌﻟﺍ ﰲ ﺕﺎﻴﺋﺎﻀﻔﻟﺍ ﻩﺬﻫ ﺭﻮﻬﻇ ﻥﺇ ،ﻕﺎﻴﺴﻟﺍ ﺍﺬﻫ ﰲﻭ ﻥﻻﺃ ﺪﻌﺑ ﻦﻜﻳ ﱂ ﻡﻼﻋﻹﺍ ﻥﺇ ﻮﻫﻭ ،ﺎﻘﺑﺎﺳ ﻕﺍﺮﻌﻟﺍ ﻩﺪﻬﺸﻳ ﱂ ﺎﺻﺎﺧ ﻭﺃ ﺎﻬﺟﻮﻣ ﻭﺃ ﺎﻴﲰﺭ ﺎﻣﻼﻋﺇ ﲑﻴﻐﺘﻟﺍ ﺪﻌﺑ ﻢﻬﺘﺒﻟﺎﻄﻣ ﻞﺑ ﺕﺍﻮﻨﻘﻟﺍ ﻚﻠﺗ ﺏﺎﺤﺻﺃ ﻡﺎﻤﺘﻫﺍ ،ﻚﻟﺫ ﺐﻧﺎﺟ ﱃﺇ ،ﺔﻟﻭﺪﻠﻟ ﺎﻛﻮﻠﳑ ﺙﺍﺪﺣﺃ ﺪﻌﺑ ﺪﻠﺒﻟﺍ ﻩﺪﻬﺷ ﻱﺬﻟﺍ ﻲﺳﺎﻴﺴﻟﺍ ٩ / ٤ / ٢٠٠٣ ﺏﺎﻄﳋﺍ ﰲ ﺔﻳﺮﺣ ﻚﻟﺎﻨﻫ ﻥﻮﻜﺗ ﻥﺄﺑ، ﺪﻴﻛﺄﺗﻭ ﺔﻴﻟﻭﺪﻟﺍ ﻥﺎﺴﻧﻹﺍ ﻕﻮﻘﺣ ﺉﺩﺎﺒﻣ ﻦﻣ ﺎﻗﻼﻄﻧﺍ ﺔﻴﻣﻮﻜﳊﺍ ﲑﻏ ﺕﺎﻋﺎﻄﻘﻟﺍ ﱪﻋ ﻲﻣﻼﻋﻹﺍ ﺔﺻﺎﺧ ﺔﻴﻧﻮﻳﺰﻔﻠﺗ ﺕﺍﻮﻨﻗ ﺀﺎﺸﻧﺈﺑ ﺕﻼﻴﻬﺴﺘﻟﺍﻭ ﺹﺮﻔﻟﺍ ﻊﻴﲨ ﺔﺣﺎﺗﺇ ﱪﻋ ﲑﺒﻌﺘﻟﺍﻭ ﻱﺃﺮﻟﺍ ﺔﻳﺮﺣ ﺔﻴﲰﺮﻟﺍ ﺕﺎﺣﻭﺮﻄﻟﺍ ﻦﻋ ﻒﻠﺘﲣ ﺕﺎﺣﻭﺮﻃﻭ ﺮﻈﻧ ﺕﺎﻬﺟﻭ ﻞﻤﲢ .
the bank sect for any country is very important because its represent a major nerve to feed a verity economic and finance activities .development any state measure by development banking sets and its represent important factor to investors attract . and because important of this subject ,teen accounting rule is a specialized for it .its related by Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit by auditing and accounting standard consul in republic of Iraq.in date 10/28/1998. &
... Show MoreThis experiment was conducted to examine the effects of injected gibberellic acid GA3 in subcutaneous of hens neck and supplemental vitamin D3 to control basal diet on productive performance and egg shell thickness ,relative weight of egg shell of aged laying hens. Two hundred and seventy Lohmann Brown laying hens at 73 weeks of age were randomly assigned to three treatments groups. Each treatment consist of three replicates (30 hens / replicate). The treatments were : T1 control were injected subcutaneous with 0.2 ml / kg of body weight of ethanol: sesame oil solution, T2 and T3 were injected subcutaneous with 0.2 ml / kg of body weight of ethanol: sesame oil solution which contained 400 μg GA3/ kg of body weight /week during 8 weeks (tre
... Show MoreThe aim of the research is to identify the cognitive method (rigidity flexibility) of third-stage students in the collage of Physical Education and Sports Sciences at The University of Baghdad, as well as to recognize the impact of using the McCarthy model in learning some of skills in gymnastics, as well as to identify the best groups in learning skills, the experimental curriculum was used to design equal groups with pre test and post test and the research community was identified by third-stage students in academic year (2020-2021), the subject was randomly selected two divisions after which the measure of cognitive method was distributed to the sample, so the subject (32) students were distributed in four groups, and which the pre te
... Show Moreتواجه المؤسسات المختلفة تحديات كثيره تختلف نوعيتها باختلاف توجهات المؤسسه سياسيه او اقتصادية او اجتماعيه ... مما يشكل تهديدا لوجود المؤسسة وسمعتها وبخاصه عند تحول تلك التحديات الى ازمات يجب على المؤسسه التعامل معها والسيطره عليها واحتوائها وهنا ياتي دور ادارة العلاقات العامه في المؤسسه المعنيه للعمل والقيام باعداد برامج خاصه بالتعامل مع الازمات وهو مايعرف ببرامج اداره الازمات . وبطبيعة الحال تختلف عملية
... Show MorePublic budget is the government's tool in achieving the objectives of economic and social development is the accounting curriculum to estimate state revenues and expenditures for years to come, as well as to have legal status as it is after the adoption of an official statement of government units to spend funds on items planned at the same time is a statement collect resources to finance these appropriations, if the primary objective of the budget initially limited to the achievement of financial and legislative control have evolved this function in the area of public administration turned attention from mere imposition of control over the money, which provides information to assist the Department to utilize available resources and prog
... Show MoreWater resources would be differentiate in Morocco specially in Morocco which appear as form of eyes ,rivers as dissolved water of mountain.
The human takes care of water either as rains to store and use in necessity trying to bring it to Maracas by helping from state .
The religious tried to dig wells to emphasize that water is rumored and do not monopolized.
The present paper addresses one of the most challenging topics in translation; namely legal translation in the framework of two different approaches; the classical (formal) and the more recent (functional). The latter approach is the outcome of the process of simplifying legal language known technically as Plain Language Movement. The advent of this movement dates back to the 1950s, in response to the widely-held complain about the awkwardness of the legal register. Within this framework, the salient features of legal language, at the various linguistic and textual levels, underwent reconsideration in favor of more publicly digested expressions. The paper then subjects two translations of a lease contract to analysis in the ligh
... Show MoreTeeth decay is one of the distinctive diseases which infects the children of generation .though it is not adeacly disease, it leads to huge problems , especially if it is infect children in their early childhood .There are many factors which lead to this disease , and to achieve the goal of this research in trying to stop the most important nutrition factors and others reasons that have relation with this disease .The practical application has been done for four months on children , who have been chosen randomly of the age ( 3-5 years) of both sexes , infected with teeth decay , from Baghdad city ( al karkh and al rusafa ) , the number of children reached to 90 child , divided into tow groups 45 male , and( 45 )female .Again they have be
... Show MoreThe study aims to identify the effects of dubbed Turkish drama on the public through the application of a sample of the views of women. The study also attempts to monitor the causes and motives due to the act of observation and to identify the various effects of this act. In order to achieve these goals, the researcher relies on the descriptive approach in addition to the questionnaire and interviews to collect data. It ends with a number of results such as: The study aims to identify the effects of dubbed Turkish drama on the public through the application of a sample of the views of women. The study also attempts to monitor the causes and motives due to the act of observation and to identify the various effects of this act. In ord
... Show MoreThe research explain the analysis of finance investments through analyze the finance tables for commercial banks, by using the pointers to indicate the limits of economical benefit for these investments, and fix the negative deviations and as well positive, for the purpose of diagnostic the negative (disadvantage) and develop the advantage deviation, For the importance of finance investments in the development operation and economical growth, further to that the finance investments is represent one of the most activities in the commercial banks in which aim the adequate incomes as a result of the commercial banks act to receipt the banks deposits and then make it growth and develop through commercial advantage o
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