The means of communication in the accepted human contexts depend on several modes, beginning with the oldest of which in history, represented by the sign language, the sign and the symbol and ending with it, until countless of them became icons that are circulating between the societies themselves or with their neighbors. These icons are often implied in formations that represent a visual discourse which the sender uses as a means and as a message at the same time to express a certain phenomenon in society or in his human self, and thus the sender or performer or artist, in the end, adopted a visual intermediary in order to position his speech in its entirety and perhaps in a specific part of it, to carry the content of that speech and c

  The majority of the arts share a goal directed at employing art works for the purpose of conveying the intellectual and symbolic connotations in order to work on a directed message and to achieve expression and aesthetic, and highlights the cinematographic mediator who shares with the other media in the use of intellectual properties through its tools and works. Consciousness and establishment of multiple visions with different views to reveal the intellectual, aesthetic and expressive devices located opposite the advertiser to perform functions with goals that intellectually deduce, insights and ideas emerging within the general context of the drama narrative and highlights among the discourse operators the cinematographer, And t

The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

This research sheds light on the morphological structure of nouns and verbs in the novel "ASTONISHMENT" by the novelist Aharon Applefield by analysing selected models from the novel in a morphological analysis in order to identify the most important morphological features of this structure according to a statistical analytical approach.

 The morphological structure is the main pillar of the linguistic structure of the literary text. Morphology is the science that studies the word, by which its structure and original letters are known, and the change that has occurred to it.  The aesthetics of the fictional text is reflected in this structure, through which the writer conveys his ideas and narrations to the reader.  The research

The performance of a synergistic combination of electrocoagulation (EC) and electro-oxidation (EO) for oilfield wastewater treatment has been studied. The effect of operative variables such as current density, pH, and electrolyte concentration on the reduction of chemical oxygen demand (COD) was studied and optimized based on Response Surface Methodology (RSM). The results showed that the current density had the highest impact on the COD removal with a contribution of 64.07% while pH, NaCl addition and other interactions affects account for only 34.67%. The optimized operating parameters were a current density of 26.77 mA/cm2 and a pH of 7.6 with no addition of NaCl which results in a COD removal efficiency of 93.43% and a specific energy c

Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and upon his family and companions.
And after:
      The research dealt with an important and critical era in the history of the Seljuk State of the Romans in Asia Minor, as that country, after the assumption of Sultan Ghiath al-Din Kehsaru II in the year 634 AH / 1236 CE, was subjected to the constant Mongol threat, so the research came marked with (the Seljuk State of Rome in Asia Minor and the Mongol invasion 634 - 708 AH / 1236 - 1308 AD) The research showed the succession of the Seljuk Sultans to the rulers whose rule after the death of Sultan Alaeddin Kikbad was weak and subject to the authority of the Mongols

The study aims at measuring the dimensions of binding and non-binding social responsibility and its relation to the organizational performance in telecommunication companies in the Republic of Yemen using analytical descriptive approach and questionnaire as a main tool for data collection and comprehensive inventory method.

It has been found  that there is a positive effect and significant moral relation between social responsibility with its binding and non-binding dimensions  and the organizational performance of telecommunication companies in the Republic of Yemen at a level of significance below (0.05). It has also been found that the correlation between the non-binding social responsibilit

Iraq within the ranks of the fledgling communities characterized by a broad base of the population pyramid, because they pose the age group (under 15 years) of a large proportion of the community, as it exceeded the proportion (40%) during the years of research extended (1986-2010) Despite the relative decline in the rates fertility during that period, but the proportion of young people remained high, especially for groups of at least five years, amounting to about 14% in 2012, a little more than the proportion of what constitutes age group (5-9 above) years, where it was (13%) and this naturally predicts continuing population increases in coming decades, due to the entry of those numbers of individuals in the reproductive stage,

The tremendous political transformations that took place in Iraq after 2003 led by the USA and its allies led to a change of its political system under the slogan of liberating Iraq from dictatorship, establishing a democratic system and spreading freedom among members of the society.
However, democracy was a mantle under which the US intended to achieve its expansionist ambitions in the region. It did not come to liberate Iraq as it claimed, but it occupied Iraq and all its materialistic and human resources. Thus, this change resulted in lots of negative events and societal pests that affected the entire social system and values. Youth is an important segment; it is one of the most affected age groups with the happenings and accident