The grammar structure transforms from its fundamental field to another field that takes new dimensions, and is used in another way in speech that differs from the first one, because the formula basis of the name(Faael) in speech is a (distorted characteristic), and the distorted characteristic indicates the stability and the necessity of the characterized. as this characteristic has changed from its use as a distorted characteristic which was established by the elders. to a use that differs from the first and cannot be overlooked to achieve a new purpose, to be used as plural

The business environment is witnessing tremendous developments in the field of production and technology, which requires the development of production methods to go in line with these developments and the increasing competition, which has gone beyond the economic aspects to extend to the environmental aspects, as economic units tended to adopt a cleaner production strategy and through what they achieve by producing environmentally friendly products and achieving economic efficiency. Reducing costs, providing a safe and clean environment for workers, and reducing waste from production operations.

   The organizations and institutions of the developed countries have given attention to the subject of the knowledge economy by using advanced technology in the function of tax examination because of the important and effective role in ensuring the accuracy of the tax accounting process procedures, But the General Commission of taxes is still using traditional methods in the field of  tax examination which affects the performance of its work. This research aims to explain the level of effect on introducing advanced methods of Economics and knowledge represented by advanced communication technology in the field of practicing tax examination function in the General Commission of taxes, A questionnaire has been used as a mea

شهد العالم مع بداية القرن الحادي والعشرين تدشين مرحلة جديدة من التطور شملت مختلف الميادين لاسيما في مجال التطورات العلمية والثورة المعلوماتية.. كما إن مسار الديمقراطية في بعض دول العالم يصبح سالكا خاصة في تركيا, فمنذ اواسط الثمانينيات من القرن الماضي فتح المجال السياسي امام قوى كانت مسحوقة ومهمشة, ويكاد ان لا يكون لها وجود في الحياة السياسية للنزول الى ساحة العمل السياسي اسوة ببقية القوى ا

As the child is growing up, he goes through different phases which will be accompanied by physical and psychological changes. These changes set the basis for processes of designing and making children's clothes which in turn give its required benefits and meet the physiological, psychological and community needs. That will help provide the child with healthy physical and psychological growth.
The aim of this research is to recognize the decoration of clothes by colors and drawings and its role in clothes' richness and children's education. The research limits are objective, The limits are for female (3-5) years old. The research was done in teaching kindergarten in the college of education for women in 2016. The researchers found many

The research came in order to take note of the types of inscription and to clarify its provisions and to show some of the possibilities of Islamic law in the sales side and its ability to influence in Islamic markets, and to achieve the required level and appropriate of the transactional results by activating them in economic life, and give a clear picture of the performance of selling in the law and the possibility of applying one of Its uses in this aspect, and enable them to take advantage of the method of explicitly sell without the injustice of others as one of those useful sales uses.

Tafsir, ‘interpretation’ is one of the most important sciences the Muslims need. Because Allah, Almighty, revealed the Qur’an to be a way of life for the Muslims in which the healing of what is in the chest, including their goodness and their peasant. Allah says:
“O people, an admonition has indeed come to you from your Lord and a healing for what is in the hearts; and a guidance and a mercy for the believers.”
In order to achieve the goal for which God revealed the Quran must be understood and managed verses:” This is a Book that We have revealed to you abounding in good, that they may ponder over its verses, and that those who have understanding may be mindful.”
The Prophet (PBUH) and his companions understood t

Purpose: The research aims to diagnose the current availability of knowledge workers characteristics and the role of these characteristics in knowledge acquision in the city of Sulaimaniya Directorate of Electricity, and to identify the differences between personal and occupational characteristics of a sample of research and its impact on the availability of such properties.

Design/methodology/approach :to achieve the objectives of the research questionnaire was developed especially for it and then distributed to a sample of engineers and technicians working in the Directorate of Electricity city of Sulaimaniya, where the sample of the research (52) respondents.

Findings:  the most important conclusions reached

Abstract

The study aims to reveal the level of inclusion of citizenship values in the English language textbooks (We Can) series for elementary education in the Kingdom of Saudi Arabia. To achieve this objective, the "content analysis" methodology was used. A content analysis card was designed to include (6) main areas of citizenship values, it consisted of (28) sub-indicators of citizenship values that were supposed to be included in the English language textbook series (We Can) for elementary education. The study sample consisted of all the English language textbooks (We Can) series for elementary education, which consisted of (6) textbooks, two for each class. The results of the study indicated that there is a

The characters of facades' form of the Iraqi building after 2003 have been changed, it has been described by many names. The problem of the research is that what are the features of the characters of the form in the façades of the buildings in Baghdad city after 2003? Are the façade of the individual houses or the commercial buildings is the heaviest in the visual weight? The research aims to answer those questions by choosing the vernacular architecture as a measurement tool. It is the informal image of the architecture, which is built by people informally and spontaneously, without official control and legislation to be organized. This is smellier to what has happened in Baghdad, after 2003 according to previous stud