The research presents a case study of collecting materials and raw materials in a visual space that allows them to form a perception and meanings that inform the recipient by reconstructing them and inserting them into the surface of the artistic work and in such a way that the aesthetic act consists of a variety of media, touches and surfaces. The overlap of races within an environment characterized by unity. That is why the researcher in chapter one presented the problem of research, and the focus was on studying the multiplicity of materials and their aesthetic and functional role in the structure of creative work. The aim of the research is enhanced to identify the aesthetic performance function of the multiplicity of ores in the col

               The research aims to (identify the applications of pedagogy in art education), the research community included, art education for the primary stage, so the community consisted of (8) main areas in art education, either the research sample was chosen, two main areas (objectives, and content), and included the research methodology (descriptive and analytical), the researcher built the research tool represented (the validity form of the tool) and presented to a group of experts to indicate its validity as well as to measure its stability,  To show the results, the researcher used the percentage, and the researcher recommended - modifying the curriculum every period of time, such as every four years, others

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

The trading banks in Iraq invest their funds according to regulations imposed by the Central Bank in Iraq in different financial fields like stock exchanges, acquire stocks as assets that could be sold at any time as well as make loans and contributing in corporations establishment also magnitude foreign capital through direct contacts with foreign exchange markets.

We can summarize the problem of this paper as shortage in mathematical models that used in studying and analyzing these investments and according to this problem we used (a constructed mathematical model ) consists of three major indicators: profitability of total investment assets which is divided into three sub-indicators: owners equity risk indicator, debits risk i

In the current research, the work concentrated on studying the effect of curvature of solar parabolic trough solar collector on wind loading coefficients and dynamic response of solar collector. The response of collector to the aerodynamic loading was estimated numerically and experimentally. The curvature of most public parabolic trough solar collectors was investigated and compared. The dynamic response of solar collector due to wind loading was investigated by using numerical solution of fluid-structure interaction concept. The experimental work was done to verify the numerical results and shows good agreement with numerical results. The numerical results were obtained by using finite element software package (ANSYS 14). It was found

The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

The contemporary ideas were characterized by the abundance and diversity of their knowledge, human and conceptual production, the strategy is both a general and a detailed framework covering all design disciplines both inside and outside the field of architecture. From here, many of these terraces emerged from fields outside the field of architecture, but soon moved to form an important nerve within the field of architecture. Hence the need to define a more comprehensive framework for studying one of the concepts that can frame the framework, namely the concept of "Alliteration", and its adoption as an architectural design strategy aimed at giving the resulting form a feature of rhetoric. So the research highlighted the

Abstract

This study deals with the fluctuations of oil revenues and its effect on the public debt. This can be studied through the indicators of debt sustainability, the financial, and economic indicators which express the risk of debt. The study focuses on clarification of the public debt path and its management both domestic and foreign. The sustainability of debt takes an important role according the macroeconomic variables. This study stresses the relationship between the rental economy in Iraq and the risk of the public debt, it is very important to work high oil prices, and on investigating during high work to establish a fund to support the budget deficit. This will reduce future risks arising from the use of publi

The effect of the concentration of the colloidal nanomaterial on their optical limiting behavior is reported in this paper. The colloids of sliver nanoparticles in deionized water were chemically prepared for the two concentrations (31 ppm and 11ppm). Two cw lasers (473 nm Blue DPSS laser and 532 nm Nd:YAG laser) are used to compare the optical limiting performance for the samples. UV–visible spectrophotometer, transmission electron microscope (TEM) and Fourier Transformation Infrared Spectrometer (FTIR) were used to obtain the characteristics of the sample. The nonlinear refractive index was calculated to be in the order of 10-9 cm2/W. The results demonstrate that the observed limiting response is significant for 532nm. In addition, t

This study was conducted to determine the effects of concentration of hydrochloric acids, temperature, and time on the hydrolysis of soya proteins (defatted soya flour) by determining the value of total protein nitrogen  concentration, and amino nitrogen concentration of protein, peptides, and amino acids, and then calculated the hydrolysis rate of proteins.

        The variables of the conditions of hydrolysis process was achieved in this study with the following range value of tests parameter:

• Concentration of HCl solution ranged between 1-7 N,
• Hydrolysis temperature ranged between 35-95 °C, and
• The time of hydroly