The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets.  Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created i

The study aimed to identify the social support and its relation with death anxiety for
olds who are listed at the Palestinian ministry of social affairs in the Jerusalem governorate,
the researcher uses the descriptive method and she bases her research on two types of
criterion: the social support and the criterion of death anxiety, these two criterion are applied
on a stratified random sample, amounted to (184) of the elderly.
The results show no statistical differences in the level of social support for olds who
are listed at the Palestinian ministry of social affairs according to the variables of sex.
Whereas there are statistical differences in the level of social support for those olds according
to the variab

The research is trying to identify the investment portfolio risks of the insurance company and their impact, on the Profitability ratios of the company, and whether the company's scientific methods followed in the measurement of these risks, and conducted research in the National Insurance Company. by relying on its annual budget as well as the annual reports, The search dealing with these data in theoretical and practical major premise to statistically significant between to investment portfolio risk and financial performance correlation and reach a set of conclusions and recommendations which are the following.                

investments include many ri

Success in selecting the best among the sources of supply is one of the most important factors in the efficiency of the procurement activity in the company, because the proper selection of the source of the supply significantly affect the achievement of what is desired by the factors of quality, quantity, price and service, and the ability of the competent supplier to meet everything associated with this Factors of commitments, hereby supporting the procurement function's efforts to fully discharge its responsibilities, and in view of adopting of Al-Furat company quality management system by applying the standards of ISO (9001: 2015) and purpose of getting the on-demand benefits from the application of international standards reg

The study area is located within the Hit area, western Iraq. The measurements of Graphical Bristow’s method were carried out by using Pole-dipole array, to delineate the anomaly of apparent resistivity caused by a known cavity target. The survey was applied along two traverses: traverse in W-E direction and traverse in S-N direction above Um El-Githoaa cavity. Data interpretation of the traverse trending W-E, with a-spacing equal to(2m)identified the anomaly of the cavity at a depth of (2.6m), (1.6m) height, and( 9.5m) width, while the actual dimensions of depth, height, and width were (3.80m),( 2.2m), and (12.30m) respectively, with variations of depth equal to (1.2m), high (0.8m), and width( 2.8m). The data interpretation with a-spac

Groundwater suitability for consumption in the Yaychi area is determined by analyzing groundwater samples of 21 wells distributed in the area, for dry period which begin from May to October 2016 and wet period begin from October 2016 to May 2017. Results indicated that the temperature (T °C) have normal values and the
water of low alkaline and excessively mineralized, while most of these samples, for both periods, are slightly – brackish water. The mean ion concentrations for two periods indicates that all major and secondary ions are higher than water quality standards for drinking purposes according to World Health Organization (WQI) and
Iraqi Standard (IQS) except for K and Cl ions. The water in

The 2D imaging survey was conducted across an unknown K- 3 cavity that is located in Haditha area-Western Iraq.2D measurements are collected along two intercrossing traverses above the cavity with 105m length of each one. Dipole-dipole array is performed with n-factor of 6 and a-spacing equals to 5m. The inverse models of 2D imaging technique showed clearly that the resistivity contrast between the anomalous part of cavity and background resistivity of rocks is about 800:100 Ωm .In addition, the invers models showed that the depth from ground surface to the upper roof of cavity approximately equals to 11m near the cavity operator. So, the K-3 cavity is well defined from 2D imaging with Dipole –dipole array in comparison with the actua

One of the scientific education aims, preparing a student able to keep up with the scientific developments and innovations around him and make him contribute, adapt, investment and continue development. The concepts of nanotechnology from scientific innovation open up an important area of thinking and intervention in the field of chemistry applications in daily life, the technological changes lead to social, political and economic changes which result that the students to have the knowledge, understanding, awareness, appreciation and sense in applications of modern technology for their use optimally, in order to cope with these scientific and technological changes. The research aims at finding out the correlation between the acquisi

The importance of studying the political trends of caricature in Al-Sharq Al-Awsat Newspaper comes from the importance of this magical and satirical journalistic art, as it addresses various trends with satirical criticism that exposes the negative sides and affects the reader’s consciousness in a way or another by contributing to the public opinion about these issues and topics that affect people's lives and their future. Therefore, this art is no less important than the other arts, on the contrary, it complements the other arts and also contributes to the importance of Journalism. Also, the choice of Al-Sharq Al-Awsat Newspaper as being one of the most widely circulated and prominent Arab newspapers, t