Transportation Sector classified as one of the services sectors which is without the production activities cannot be complete its rule. Is act asmoving actions which operate at production and non production goals for the organization and individuals insides the country and with others, that is why this sector act as one of the main which is occupied an important status on the way the economic activities and on the level of the economic institutions the transportation work on transforming all the commodities and products from productions locations to consumption location then its effect the productivity process and create the location utility and on the level of economic it considered as one of the economic supportive structure an

This study is concerned with revealing the semiotics of thresholds, and its role in building textual coherence at the form and semantic level in Sunset Garden Diwan of the Saudi poet Ghazi Al-Qasaibi. This research aims to spotlight on the semiotic theme of the title threshold and its relation to other thresholds. As the death phenomenon and absence dominated the poetic achievement space through intertwined semiotic relationships that lead to each other through the parallel text semiotics.This study is based on the semiotic method which concerns with searching for the interpretive connotations and revealing the profound symbols in the threshold structure and its role in the whole formation of the Diwan. Among the most prominent conclusio

The study of topography most important studies and depth of any literary or artistic text and occupy the thinking of many who work in art at generally. There is hardly any film scenario from description in general of the indispensable elements of the composition and place one. So the place starts form since the scriptwriter begins to view the result of the description begins to feature the emergence of there are simple operations in the scenario soon to receive growth as a final achievement in the film. The description of the place begins to take on an allegorical character as a language version in the script, soon translated into another language, the language of the picture. Which in turn complement the creative ring of cinematic art a

Vitamins play an important role in the human health, and thus they are the kind of major nutrients in the body. Chemical products perform numerous physiological functions and can jeopardize health jointly in their absence and surplus. Therefore, it is necessary to establish methods for observation vitamin levels in various molds. In this review paper, the most methods of determination used are high performance liquid chromatography (HPLC), spectrophotometric and potentiometric techniques by listed the value of : slope, linear range, correlation coefficient, detection limit, the max of wavelength and PH and compared with these methods.

The principle of rights and duties is part of the reform project of the Commander of the Faithful Ali ibn Abi Talib, to build a state of institutions whose foundations have been built on Quranic rules, a prophetic biography, and his diligence in doing so in accordance with the requirements of interests and evil, and his certainty in determining the most important and important, and research analytical study of speeches Imam Ali and his career, in this study (the principle of rights and duties) of the ruler and the parish because of their role in the reform process, which depends on the demolition and construction together, as it is the responsibility of the ruler to demolish all constructed corrupt and contrary to the principles of Islam

research objectives to:
1. identify the social, economic and cultural factors affecting consumption.
2. detect the consumption culture among the population in the city of Erbil.
3. Identify the GATT consumer protection and rights.
The most important results:
1. that there is variation in the answers of respondents about keep up with modernity in the basic consumption (necessary), it swallowed the proportion of yes answers about keep up with modernity in food consumption (72%), and is an indication of growing consumer awareness of the individual in the side of nutrition. The clothing on the side of the proportion of yes answers amounted to (85%), in the health field note that the percentage of yes answers (83%), who are abr

The research dealt with the case stock repurchase policy of Emaar Real Estate Company one of listed companies in Dubai Stock exchange. The research has launched from the cognitive dimensions of repurchasing policy which took great concern in the literatures of financial management, and also this policy became as substitute for distributing the monitory profit in the last three decades in the international financial markets, but it did not get any importance in the Arab Markets such as that of the Arab Gulf in addition to the Iraqi Stock Exchange.

The research summarized a set of conclusions, the most important one was the consistence of analysis result with the test of the major two hypotheses (The first

The judgment enjoys many potential sources. If we look at these sources with analytical view that enable us to identify the potentials of strength in them which is the existence of features that distinct each place from the other one, which can be considered opportunities that provide the designer and the planner the possibility to design and planning which is based on subs taken from the reality of the available data of the location.
At this point outstands the role of development sources as one of the processes of re-configuring the place which appear as a result of a reality that requires setting new goals for the society and to achieve these goals it takes observations dealing with the place policies that should be taken, so this

This study aims at identifying thinking, its aspects, controls, thinker’s characteristics, and the attempts that followed by Ibrahim’s people. This was achieved under Ibrahim’s story, (peace and blessing be upon him), in the Holy Qur’an. The study used the descriptive method through induction and deduction. The study reached the following results: thinking is an organized reasonable human action, which includes all human life in the fields of science, knowledge, and calling for Allah. It depends on remembering what is already in the memory and it should be subjected by revelation and Islamic legislation. The study illustrated that the most important thinking controls are monotheism, piety, Islamic legislation, the Holy Qur’an,

This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r