يهدف البحث الى تحليل الخيارات الاستراتيجية للاقتراض الخارجي في العراق لاستشراف افضل الخيارات الاستراتيجية المستقبلية في مجال الاقتراض الخارجي في دائرة الدين العام في وزارة المالية ، وقد استخدم الباحث منهج دراسة الحالة وباستعمال اسلوب تحليل خوارزمية ال K-Means لتشخيص كفاءة الاقتراض الخارجي لعينة البحث البالغة (81) قرضا التي اقترضتها وزارة المالية للفترة 2007-2020 . ولقد كان الغرض الرئيسي للبحث المساهمة في تمكين وزا

Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in th

أستهدفت الدراسة اختبار أثر التوجه السوقي والتزام العاملين على أداء المنظمة المسوقة لخدمات النقل الجوي. حيث تم اختيار شركة الخطوط الجوية الملكية الأردنية كمجال تطبيقي.وقد اعتمدت الدراسة في قياس المتغيرات على مقاييس مختبرة وقد تأكد صحتها وثباتها لقياس المتغيرات في البيئة الحالية.  وقد بينت نتائج التحليل الإحصائي الذي استخدمت فيه أساليب إحصائية مختلفة بالاستعانة ببرنامج SPSS))

     The paper shows how to estimate the three parameters of the generalized exponential Rayleigh distribution by utilizing the three estimation methods, namely, the moment employing estimation method (MEM), ordinary least squares estimation method (OLSEM),  and maximum entropy estimation method (MEEM). The simulation technique is used for all these estimation methods to find the parameters for the generalized exponential Rayleigh distribution. In order to find the best method, we use the mean squares error criterion. Finally, in order to extract the experimental results, one of object oriented programming languages visual basic. net was used

Abstract This study seeks to deal academically with how the EU treats clandestine immigration, through adopting a purley security approach, based on the European understanding of security threats posed to the security of communities and States in EU at all levels. So they agreed upon criminalizing this threat within the bloc while using repressive tools and steps to limit illegal immigrants flow to European territories. Accordingly, the EU gave the phenomen a security character. So it takes it from low politics level , that of employment and economic field to that of high politics, as a new security problem lying within a new security language embraced by ruling European elites, in other words EU touched on this issue as a speech act emp

Care and attention to the structure in the sixties of the last century replaced the mark, and if the structure of Ms. pampered in research and studies, it has become the mark is also a spoiled lady .. But the relationship between the structure and the mark was not a break and break, but the relationship of integration, His themes are structural analysis, and these are intellectual themes that can not be surpassed in contemporary research, especially since semiotics have emerged from the linguistic inflection.

We have tried to distinguish between text and speech, which is a daunting task, as it seems that whenever the difference between them is clear and clear, we come back to wonder whether the text is the same discourse, and is

Portland cement is considered the most involved product in environmental pollution. It is responsible for about 10% of global CO2 emissions [1]. Limestone dust is a by-product of limestone plants and it is produced in thousands of tons annually as waste material. To fulfill sustainability requirements, concrete production is recommended to reduce Portland cement usage with the use of alternative or waste materials. The production of sustainable high strength concrete by using nanomaterials is one of the aims of this study. Limestone dust in 12, 16, and 20% by weight of cement replaced cement in this study. The study was divided into two parts: the first was devoted to the investigation of the best percentage of replacement of waste