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 .
This study aims to investigate the degree of practicing the motivated classroom evaluation environment for learning and its relationship to different feedback patterns. To achieve the objectives of the study, the correlational descriptive research design was employed. A questionnaire was constructed consisting of two parts: the classroom evaluation environment (13) items, and feedback patterns (24) items on a five-point scale. The psychometric properties of the questionnaire were verified in terms of validity and reliability. The questionnaire was applied to a sample of (265) male and female teachers who work in the second cycle schools for grades (5-10) of basic education in all academic majors in the Governorate of Muscat in the Sultan
... Show MoreObjectives: This study aims to assess the quality of life of cerebral palsy children less than 12 years old reported by
parents in Erbil city/Iraq.
Methodology: A descriptive study was conducted during 2014, to describe the quality of life of cerebral palsy
children. One hundred mothers have cerebral palsy children were participated in this study. The study took place at
Helena Center for handicapped children in Erbil City. Questionnaire was used to collect data, which consists of two
main parts. The first part is divided into two sections; section one was described the mothers’ demographic
characteristics, while the second section was for identifying the demographical characteristics of cerebral palsy
children. Th
Abstract:
The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas
... Show MoreThe search consists of four chapters, which are as follows: -First Chapter,The research shows the problem and the importance and its need, its aim and limits are to identify the terms of it consist. The problem of the research has been identified by answering the following question:How to representthe significant displacement of the Crucifixion of Jesus Christ in contemporary drawing? ,The aim of the research also has been discussed around what it represents: The significant displacement of the Crucifixion of Jesus Christ in contemporary drawingshows. As for the research limits .the portress which are taken from a variety of sources, and the period of time of the year (1945-2008).fearst chapter;The theoretical framework and previous stud
... Show MoreOne of them one of the important books due to its containing valuable information written by the author. Information include the life of the Messenger (Peace be upon him) before and during the mission and what happened to the messenger and his adherents and faithful companions (May Allah be pleased with them all)
This research dealt with the subject of auditing bank credit risks in accordance with international auditing standards and aims to develop procedures and design a credit risk audit program in accordance with international auditing standards and demonstrate their impact on the truth, truthfulness and fairness of financial statements and on their overall performance and continuity in the banking sector Its importance lies in relying on international auditing standards to assess and measure bank credit risk and its impact on the financial situation as well as the ability to predict financial failure. A set of conclusions have been reached, the most important of which is that the bank faces difficulties in measuring credit risk in accordance
... Show MoreThis study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that
This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the
... Show MoreAirlift reactors are widely used in the chemical and biochemical applications as effective contactors for mass and heat transfer. The main advantages of airlift contactor compared with simple bubble column are ease of construction, low shear rate, high capacity, good mixing and liquid circulation without mechanical agitators and circulating pumps.
In this work, growth characteristics of Chlorella vulgaris microalgae were studied in an internal loop airlift photobioreactor for biomass production. The bioreactor operated under batch and semi-continuous culture mode using commercially available 20:20:20+TE NPK fertilizer as nutrients. The experiments were conducted to evaluate the growth rate and biomass productivity of
... Show MoreObjective: This study aimed to investigate the relationship between high blood pressure and
different variables, such as (weight, smoking, amount of salt and water taken daily, and number
of hours of natural sleep per person) for young people.
Methodology: The study was conducted on students at the student community of the Technical
Institute in Baquba and the University of Diyala during the period from September 2015
until June 2016. The patients ranged in age from 18-24 years. All data were collected through
a questionnaire that included the main reasons and periodic follow-up of the disease.
Results: The total number of samples was 450.The results showed that 33% of all samples
have high blood pressure. The rel