It takes a long time and a lot of money to choose and provide clothes. It is soothing
necessary to care of them in order to use it another time. There is no Disposable clothes
until now, like other things in the house which we used for once then we dropped, then we
can use new one without any time or effort can be mentioned like needles, nappy, tissues
and etc.
The clothes are different; people should take care of and clean them again in order to
use them again. The right care of clothes would make them last for a long time. So, there is
no need to buy a new one instead of them in a short time. This thing provides time and
effort for the people and the family, to affect positively on the family’s budget.
We s

This study sought to give a general picture of the organizations and formations of the ground forces of the Abbasid army in its first era, in preparation and armament and continuous development of the mechanisms to help maintain the moral and spiritual morale in the fighting.
Therefore, the caliphs' interest in building the army, organizing it, arming it, choosing competent leaders, and providing them with various weapons in terms of production and storage, as well as taking care of fortifying the cities and gaps in determination and determination, and embarked on construction and restoration, where amazing speed and acted according to the circumstances. During the first Abbasid era, there were significant developments in the military

     يهدف البحث الحالي الى معرفة أثر انموذج بوسنرفي تحصيل مادة الرياضيات لدى طلاب الصف الثاني المتوسط .

ولتحقيق هدف البحث صاغت الباحثة الفرضية الآتية :

      لا يوجد فرق ذو دلالة إحصائية عند مستوى (0,05) بين متوسط درجات طلاب المجموعة التجريبية الذين درسوا مادة الرياضيات  وفق انموذج بوسنر، وبين متوسط درجات طلاب المجموعة الضابطة الذين درسوا المادة نفسها بالطريقة الاعتيادية في اخت

The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.

Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust

The present study discusses the problem based learning in Iraqi classroom. This method aims to involve all learners in collaborative activities and it is learner-centered method. To fulfill the aims and verify the hypothesis which reads as follow” It is hypothesized that there is no statistically significant differences between the achievements of Experimental group and control group”. Thirty learners are selected to be the sample of present study.Mann-Whitney Test for two independent samples is used to analysis the results. The analysis shows that experimental group’s members who are taught according to problem based learning gets higher scores than the control group’s members who are taught according to traditional method. This

International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector

تزايد اهتمام الحكومات باختلاف أنظمة الحكم فيها والأفكار السياسية التي تؤمن بها، بالضرائب كأحد أدوات السياسة المالية، تسعى إلى أن تحقق من خلالها أهداف اقتصادية واجتماعية وسياسية فضلا" عن الأهداف المالية، إذ إن السياسة الضريبية تصاغ أهدافها باتساق وانسجام مع أهداف السياسة الاقتصادية بشكل عام، و إنما كانت الضريبة عام، ولما كانت الضريبة على هذا القدر من الأهمية فانه لم يكن مستبعدا" أن تحظى بعناية مشرعي ا

The present study is considered the first on this sector of the Tigris River after 2003. It is designed for two aims, the first is to demonstrate the seasonal variations in physicochemical parameters of Tharthar-Tigris Canal and Tigris River; the second is to explain the possible effects of canal on some environmental properties in the Tigris River. Water samples were being collected monthly. Six sampling sites were selected, two on Tharthar Canal and four along the Tigris River, one before the confluence as a control site and the others downstream the confluence with the canal. For a period from January to December 2020, nineteen physicochemical parameters were investigated including air and water temperature, turbidity, electrical cond

      اهتمت المجتمعات العالمية في الآونة الأخير بفئة الأطفال ، ورعاية الطفولة وذلك لما لها من أهمية كبيرة في مستقبل المجتمع ، وتنميتة وتقدمه . لأنها يعتمد عليها في تقدم وتطور المجتمع فـي جميع المجالات الاقتصادية والاجتماعية والثقافية . ومن هنا ارتبطت الطفولة بالحياة برباط عضوي فالأطفال براعم الحياة ومع هذه البراعم تستمر الحياة لذلك اهتمت دول العالم بوضع البرامج وعقد المؤتمرات من اجل النهوض

  ولد ابو بكر محمد بن زكريا الرازي في الري سنة 250هـ (864م) وتعمق في الطب والكيمياء والفلك والأدب والفلسفة وهو أحد مشاهير الاطباء في زمانه وهذا هو السبب الذي دعاه لأن يتنقل من بلاط الى اَخر , ولم ينعم بالأستقرار في حياته بالنظر الى تقلب الأهواء والاُمراء وأضطراب الأحوال السياسية . قام برحلات كثيرة , وعهدت اليه ادارة بيمارستان ( مصح ومشفى ) الري ثم قام  بهذه المهمة نفسها في بغداد.

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