This study investigates the phonotactics of English obstruent clusters in the word-final position from a markedness theory perspective among Iraqi EFL College Students whose native language, Arabic, prefers only two-member word-final obstruent cluster as a maximum. The markedness of clusters is measured depending on Iraqi EFL College Students’ utilization of the simplification strategies. This study tries to answer whether or not word-final obstruent clusters are marked or unmarked for Iraqi EFL College Students, and whether or not the markedness of the obstruent cluster increases as to its length. In order to answer these questions, a test has been distributed among 60 Iraqi EFL Fourth-Year College students, Department of English, Colleg

Integrating Renewable Energy (RE) into Distribution Power Networks (DPNs) is a choice for efficient and sustainable electricity. Controlling the power factor of these sources is one of the techniques employed to manage the power loss of the grid. Capacitor banks have been employed to control phantom power, improving voltage and reducing power losses for several decades. The voltage sag and the significant power losses in the Iraqi DPN make it good evidence to be a case study proving the efficiency enhancement by adjusting the RE power factor. Therefore, this paper studies a part of the Iraqi network in a windy and sunny region, the Badra-Zurbatya-11 kV feeder, in the Wasit governorate. A substation of hybrid RE sources is connected to this

paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the w

The Umayyad era is characterized by the diversity of the subjects and their multiplicity in the literary phenomena. These phenomena are singing phenomena, although they were known in previous eras, they took a distinctive form in the era.
  In this light, the researcher tried to prove that singing theory in the Umayyad period was characterized by development and renewal. The research was entitled (evolution and renewal in the theory of singing in the Umayyad era).

In this paper, an attempt was made to measure and interpret the impact of several variables on global maritime transport, including: OECD industrial productions, high growth rates of some developing countries, and growth in world GDP. These variables contribute to higher rates of maritime transport revenues of 800 billion dollars annually; in the form of numerical sequences. The dry canal in Iraq was assumed to transfer 99 million tons of goods annually. This was made sure through the economic feasibility of the difference between maritime and land transport through railways. The effect of geographical and anthropological nature of Iraq on this project was studied too. Our findings indicated that the project will not drive growth

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 research includes the study of the scientific miracle in the verse: (It is the one who made you the earth humiliation and walked in their positions and eat from the living and to the publication of the human body and in the Qur'an) And mental and spiritual. The research also pointed to the tight link between the miracle of the precedent in the Holy Quran and the miracle of the divine power in the book of the Infinite Universe to give each miracle testimony of delivery and ratification of the other. The research included after the introduction, the first topic included four demands, which included basic concepts: - Definition of scientific miracle and its importance in the Koran, and the significance of the universal verses in the Kor

After its 35-year occupation of Japan and the US occupation, Korea has set its sights on a long-term goal of building its country and establishing its foundations, unobtrusive and unchecked by the problems and wars that have stood in the way of its goal, surpassing all odds and achieving the best results. The most powerful Asian and global economies, which gained the respect of the world and its appreciation of the experience has become referred to as boys

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 Reduction represents a form of artistic abstraction to express things with formal symbols that suggest the content of the idea, as the beauty of the design artwork cannot be unique in the form only, but in revealing its meaning as well. He resorts to shorthand to express the content of his idea related to design necessities and needs to achieve a specific function whose role is crystallized through the form that follows the function. The importance of the research was also represented in: Benefiting workers and scholars in the field of design with regard to shorthand and implicit in graphic design. The aim of the research: to identify the relationship between implicit meaning and reduced forms in graphic design. And the aesthetic of fo