This study has been developed axes of the search, including: Search (deliberative) language and idiomatically, and Description Language (b social phenomenon), and the definition of the theory of (acts of speech), and discussed the problem of the conflict between tradition and innovation, as defined objectively have a target aimed at reviving the deliberative thought when Arab scholars , and the balance between the actual done Arab and Western rhetoric, but Meet in intellectual necessity, a sober reading that preserve the Arab language prestige, and its position in the light of the growing tongue Sciences, as long as we have inherited minds unique, and heritage huge able to consolidate the Arab theory lingual in linguistics.

A financial analysis tool such as financial rations concentrates on explanation of financial statement and using them in the evaluation of company profiles and fixing taxable profits, by analyzing final calculation, explaining their results and studying relationships between a group of financial lists 'elements in a specific period and the trend of their relationships in percentage from so, financial analysis is considered on important instrument for tax analytical test procedures through studying and evaluating financial data in order to get proper information which is needed to make sure of credibility and reliability of statements submitted by the taxpayer and the satisfaction of the tax analyzer in the credibility of these statements

السياسة الروسية في الشرق الاوسط الكبير او (فن اقامة علاقات الصداقة مع كل دول العالم)

One of the most important problems that would continuously face the Higher  education  organizations is how to  improve the service level  presented by them, and how this can lead to increase demand for services of this organizations.As this issue has exhausted many organizations pushed some of them to withdraw from the market Because of weaknesses in their services. Here lies the importance of this matter to be given more attention in order to maintain the organization competitive position. According to that, The selection of the research title (The Impact of Quality on the Level of the University Service Request) which seeks to measure the impact of service quality on the level of demand, At a time when  world&

غالبا ما يؤكد موضوع تحليل البيانات المالية على اختبار عناصر التدفق النقدي لغرض النتبؤ بعوائد الاسهم بالمستقبل ، فضلا عن ان المستثمرين دائما ما يبحثون عن زيادة عوائد الاسهم، وان مثل هذا النوع من التحليل يمكن استخدامه لطبيعة المعلومات المحتواة في عناصر التدفق النقدي ، والدرجة التي على اساسها تنعكس مثل هذه المعلومات المالية في اسعار الاسهم من خلال تقويم القيم السوقية للأوراق المالية فتؤدي إلى تغيير قرارات م

Irak Türk ağızları Azeri Türkçesinin bir uzantısı olarak değerlendirilir.Kerkük Türkçesiyle yazılan edebi ürünler, Irak Türkçesinin tamamını ifade etmek üzere kullanılmaktadır. Zamanın Eli divanı Kerkük Türkçesile yazılan bir eserdir. Bu yüzden bu divanı seçtik ve Irak Türkmen Türkçesi , Osmanlı Türkçesi ve Türkiye Türkçesi dilleri arasında  karşılaştırmalı bir inceleme yaptık.

Bu araştırma, Irak Türkmen şairlerinden birisi  sayılan  Es’at Naib’in  şiirleri üzerinde uygulamalı bir çalışmadanoluşmaktadır. Bu çalışmada adı geçen şairin “Zamanın Eli” Divanından bazışiirlerini önce yeni Türkçeye çevirdik vedaha sonra isim ç

Islamic Culture face many challenges Such as، Secularism، westrenism، globalism and Colonialism under current attempts For western States and united states of America to dominate on world and Confront all her Opponent Polaris it be clear when U. S. A. Occupied Afghanistan and Iraq and Threatened many Arabic and Islamic States