موسيقى الشعر العربي بين الطبع والصنعة

         If the text has a writer, then he also has a reader who is multiple in his readings, interpretations and understanding of the text, in addition to that he is still in contradiction to researchers in what is the ideal reader o

 يتناول البحث تعليم اللغة العربية وما لها من أثر بين التراث والمعاصرة إذ يعُد مقياس رقي أي مجتمع من المجتمعات مقدار عنايته بلغته القومية ، فهي وسيلته واداته للتفاهم في مواجهة المواقف المختلفة التي تتطلب الكلام ، والاستماع ، والقراءة ، والكتابة ، هي  دلالة تحضره وتقدمه في احواله المختلفة ، وهي الشرط الاساس في بقائه ونمائه ، فبدونها يغيب موضوع الحديث عن مفهوم المجتمع القومي لاي شعب من الشعوب ..

العلاقة بين السلطات الثلاث والدستور العراقي

The over mentioned subject  is considered most important subject  hugely being concerned over , since it provides  sensual experiences that hardly be fulfilled  under the  natural conditions  of  teaching experience; besides , it could surpass  obstacles that impede  the process of explanation  if only depending on the reality. By this means ,  it could merge more  than one sense  to get  the information to  the students 'mind

العلاقات السياسية بين الوطن العربي وفرنسا

La literatura española nos  ofrece una serie muy extensa de poetas y escritoires ,precisamente en el prencipio del pasado, que tienen una influencia muy grande en cambiar el senedor de la idíologia común de entonces.Todos aquellos laboran para formar un hecho español puro que tiene sus carácteristicas nacionales peculiars utilizando el espíritu de los antecesores clasicistas mezclando con lo local modernizado.

In the rapidly evolving telecommunications industry, accurate valuation of tangible assets remains a critical challenge that requires adherence to universally recognized standards. This study addresses the pressing need for transparent and precise asset valuation methodologies that are pivotal for informed investment decisions and financial reporting. It aims to bridge the theoretical and practical divide in asset valuation by applying International Valuation Standards (IVS) 300 and 400 to Asiacell Communications PJSC, a leading entity in the sector. Focusing on five key tangible assets from 2018 to 2022 – lands, buildings, plant and equipment, means of transport and transfer, and furniture and office equipment – the study emplo

The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

The present paper is a qualitative descriptive study. It aims to examine the macro-cultural schemata addressing the concept of violence against women in Iraq from a cognitive linguistic point of view. To meet this objective, a number of Iraqi social caricatures have been selected from two popular and active Iraqi caricaturists, Odeh Al-Fahdawi and Nasser Ibrahim. The selection and the analysis of data have been achieved following the validity and reliability procedures and the ethical considerations. To meet this objective, Sharifian’s Model (2011) of Cultural Schemata has been adopted in data analysis. The study has concluded that the macro-cultural schemata regarding the concept of violence in the selected panels reveals that violenc