This research aims at studying each of the cold and hot thermal wavelengths affecting
Iraq for a minimum climatic course of 11 years beginning from 1992 till 2002. Three stations
were selected including the parts of Iraq surface: Mosul, Baghdad and Basrah.
The wave days were also connected with the related climatic elements represented by
the wind direction and speeds and the relative humidity. It was shown that Iraq is affected by
the rates of hot thermal wave lengths greatly compared to the rates of cold wavelengths. The
results suggested that the highest rate of hot and cold wavelengths recorded over Basra station
was (3.5) days for the cold and (5) days for the hot. While the lowest rates was at Mosul
station

In a controversy between the intellectuals and doctors of Legal and Islamic
scholars, about the legality of medication organs and human parts, comes this
study, in order to reveal the controls of Islamic in that issue above, and to show the
effectiveness of Islam and its role, and the extent needed in the treatment of
problems intractable, and the resolution of the controversy in the case above, in
order to preserve the human dignity and the right integration of physical, and
prevents from Aptmalh, and included in the financial contracts, and to achieve that
goal, presented the study to the issue of the rule of medication and look to Islam to
him, and the rule of therapeutics in human organs, and the views of Almj

The re-insurance of    the same important   role in the development programs and activities that reinsurance  companies   and   their   level    of development and the mechanisms of action and the laws that govern the relationship between the re-insurance companies and direct companies reflect the cultural level and degree of progress of any country.                                                     &n

     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

    He was born in one of  suburbs of Khawarzm in 362 AH and he was  died in 440 AH.  Newton and Gregor quote from him the  mathematical laws in the interpolation and he laid the first foundations for trig.

ان استعمال الاساليب والنظريات العلمية الحديثة في عمل العلاقات العامة من شأنه ان يجعل عمل ادارات العلاقات العامة نافعاً ومؤثراً نافعاً للمؤسسة ومؤثراً في جمهورها ومحيطها الخارجي وكلما اتسع نشاط المؤسسة وكبر حجمها وامتدت الرقعة الجغرافية التي تنتشر عليها تشكيلات المؤسسة وفروعها كلما كبرت وكثرت التحديات والتهديدات التي تواجه المؤسسة ونشاطها وبذلك تكون الحاجة ماسة الى وجود ادارات متخصصة بالعلاقات العامة تس

تعد السخرية أداةً نقدية تتناول القضايا بشكل ساخر وفكاهي، حيث يتضمن استخدام التناقضات والتهكم للتعبير عن الآراء، مسهمًا بالدرجة الأولى في جذب انتباه القارئ، مسلطًا الضوء على قضايا المجتمع. يشارك في الخوض في نظرية نقدية حديثة، لما لها من أثر بلاغي في الايجاز وعرض الحادثة بشكل طريف, ونظرًا لصغر حجم الأعمال القصصية، فإنها تُيسّر على مبدع النص فرد الفكرة بأسلوب بليغ ومملح. على الرغم من الآلام والمأساويات التي شح

The method of request is one of the important rhetorical methods used by the creator in terms of rhetorical diversification, influence, artistic aesthetics and increasing textual coherence, and we tried through a group (Which torments are inferior) by the poet Majid Al-Rubaie, to shed light on these methods and their ability, displacement, relationality, direct and advertising interactions from them, and what they broadcast From metaphorical purposes is the second image of it, after its main image and title. This cohesion and harmony between the two images is an important and influential rhetorical trend

Incoming mail from The Arabian Gulf shifted its route to the city of
Aleppo in 1755 as it was used to be sent to Kuwait instead of the city of
Basra. That route became of great importance to the East India -English
Company. British government extended its influence to Muscat and the
southern coast of the Arabian Gulf after the Maritime peace treaty (Peace
Treaty General) being signed on January 21st 1820 and its immediate
aftermath of the treaties of peace with Sheiks of the region .Thereafter, Britain
started to spread its influence to Kuwait and practice pressures on is Sheikhs
who rejected to comply with the British pressures.
The actual activity of the British consuls in Kuwait mainly appeared
between th

يتناول البحث اثر درجة جسامة الخطأ في المسؤولية المدنية من حيث التعويض ومدى الخذ بفكرة التعويض العادل بجانب فكرة التعويض الكامل