“El bilingüismo como fenómeno mundial”
Desde el ámbito lingüístico que define : ―Las lenguas son sistemas de símbolos diseñados para comunicación” ( 1 ) . Aparece la competencia lingüística ,es decir el bilingüismo es la capacidad de utilizar dos lenguas o más de forma alternativa y las personas implicadas se denominará bilingües, este fenómeno se extiende para comprender las comunidades lingüísticas, por eso la mayoría de los países del mundo son oficialmente bilingües o multilingües , en el sentido tiene dos o mάs lenguas nacionales o regionales oficialmente reconocidas .Algunos países forman ejemplos más destacados del bilingüismo como Άfrica ,Asia,Europa,Oceanía ( 2 )
,America. El propósito d

This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the  company's relian

In this work an experimental simulation is made to predict the performance of steady-state natural heat convection along heated finned vertical base plate to ambient air with different inclination angles and configurations of fin array. Two types of fin arrays namely vertical fins array and V-fins array on heated vertical base plate are used with different heights and spaces. The influence of inclination angle of the plate , configuration of fins array and fin geometrical parameters such as fin height and fin spacing on the temperature distribution, base convection heat transfer coefficient and average Nusselt number have been plotted and discussed. The experimental data are correlated to a formula between average Nusselt number versus R

In this study, the activity concentrations of indoor radon, thoron
and their progeny have been measured in air for 61 different
locations of Al-Maddan city using twin cup dosimeter. Furthermore,
some useful parameters concerning the health hazards have been
estimated; working level month (WLM), annual effective dose (Eff),
and excess lung cancer per million person per year (ELC).The results
show that the values of radon gas levels in the investigated districts
varied from 56.28 to 194.43Bq/m3with an overall average value
132.96Bq/m3, while 0.313 to 1.085 for WLM with an overall average
0.740, respectively. The value of Eff and ELC have been found to
vary from 1.420 to 4.918 mSv/y with an overall average valu

The research aims to shed light on the possibility of measuring the intellectual capital in the Iraqi insurance company using accounting models, as well as disclosing it in the financial statements of the company, where human capital was measured using the present value factor model for discounted future revenues and the intellectual value-added factor model for measuring structural capital It was also disclosed in the financial statements based on the theory of stakeholders. The research problem lies in the fact that the Iraqi insurance company does not carry out the process of measuring and disclosing the intellectual capital while it is considered an important source for the company’s progress in the labor market recently. T

Objective: To assess the impact of pregnant women’s depression state upon their pregnancy outcome Methodology: A descriptive purposive study was used to assess the impact of pregnant women’s depression state on their pregnancy outcomes. The study was conducted from (22nd \ September \ 2020 to 15th \ February \ 2021). A non-probability sample (purposive sample) was selected from 100 women. Data were collected through an interview with the mother in the counseling clinic, during the third trimester of pregnancy, as well as after childbirth in the labour wards to assess the outcome of pregnancy. Data were analyzed through descriptive statistics (frequency and percentages). Results: The most important thing observed in this study was the ne

Abstract: Coronavirus disease 2019 (COVID-19) is an infectious disease with severe acute respiratory syndrome and first recognized in Wuhan, China, and it has since spread to the world, resulting in the coronavirus pandemic to 2020. The present study aimed to evaluate Molecular study of some types of vaginal fungi isolated from recovered women from Covid-19 in Baghdad governorate. The study was conducted on 213 samples collected between December 2021 and March 2022, where the number of positive samples reached 188 with percentage 88.26%, while the number of negative samples reached 25 with percentage 11.73% by taking vaginal swabs from various female patients in Al- Kadhimiya Teaching Hospital. Three of Candida spp. were isolated: Candida a

Social factors may affect the available sources of toxic substances and causes of poisoning, and these factors may change over time. Additionally, understanding the characteristics of poisoning cases is important for treating such patients. Therefore, the present study investigated the characteristics of poisoning cases in Baghdad Poisoning Consultation Center (PCC) and Forensic Medicine Institute (FMI). Data on all poisoning cases reported in PCC and FMI during 2013 were retrospectively obtained from medical records. Total of 1131 reports of poisoning cases (1082 from PCC and 49 from FMI) were analyzed according to age, sex, geographical distribution and causes of poisoning according to the type and class of poisoning agent. The results