11-22 Description An apology may be defined as “the act of declaring one’s regret, remorse or sorrow for having insulted, failed, injured, harmed or wronged another (Internet Encyclopedia of Philosophy IEP). A definition quite interested in the function suggests that “an apology is a speech act addressed to B’s face–needs and intended to remedy an offence for which A. takes responsibility.”(Holmes, 1990: 159). Apologies are also" speech acts" that are hard to identify, define or categorize, a difficulty that arises directly out of the functions they perform (Lakoff, 2001: 201) and the forms they take. In function, they range from selfabasement for wrongdoing to the formal display of appropriate feeling. In form, they range from

The aim of the study is to investigate the extent to which the teachers of Islamic education and their teachers taught the technological innovations in the universities and to test the significance of the differences between the averages of the degree of practice according to the variables: gender, experience, scientific qualification, and educational stage. To achieve these objectives, a questionnaire consisting of (20) (20) teacher and school, teachers of Islamic education in Iraqi universities.

   The results indicated that the degree of the practice of Islamic education teachers and their teachers of technological innovations was moderate, and there were statistically significant differences in the variable of

This research aims to study the contribution of social costs contribution to achieving social luxury in Al-Furat General Chemical Industries company that has considered second largest contamination in the area after the invasive power  to deal with chemicals in manufacturing and very dangerous to individual society and environment ,this is first to play an effective role by the senior parties related to sense of social responsibility of the internal and external environment of the company to identify costs that are preventing ,reduced and treating damage caused and achieving sustainable development ,to achieve this goal  and what they reached are the difficulty of accounting for the environment and social costs from final accou

Autorías: Nuha Mohsin Dhahi, Muhammad Hamza Shihab. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2022. Artículo de Revista en Dialnet.

Agricultural lands have great importance in people's lives, and their exploitation has a great impact on strengthening the national economy. Therefore, countries have given great importance to this sector, and because of the importance of this sector, the state has given large areas of these lands to the farmers to invest in agriculture, and among these farmers are those who died and left behind children who took up crafts. Agriculture, for fear that these agricultural lands would be abandoned and turned into waste lands, a land system was introduced called (regular distribu- tion), which corresponds to (legitimate inheritance). Under this system, these lands were trans- ferred to the children of farmers who died so that the process of inve

This study was for searching for Cholera Bacteria serotype which causes epidemiology Cholera in the 2007 in a fast method which contains (Rapid Visual Test) (Crystal V.C.) which was used for the first time in Iraq to diagnosis of Cholera Bacteria & compared with the traditional bacteriology method. The Cholera disease is one of the most dangerous epidemiological diseases which lead to death with a percentage of (50 – 70) % in the severe cases for untreated patients . For this purpose, 100 samples of stool from the patients from a (13) hospitals in Baghdad Governorate in the period from August to the end of December. The Cholera was diagnosis in two methods, 1st method was the fast method using the nitrocellulose which is coated with anti-

This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s

The flexibility of interaction between the movement of macroeconomic variables that affect and are affected by the balance of payments, especially the movement of the current account, implies a perception of the maturity of economic development and what the theory assumes from the launch of a wide range of economic movement that varies in the degree of its influence according to the level of economic development and the vitality of the internal/external overlap relations through the assumed response to the movement of the macroeconomic variables. On this basis, it is possible to estimate the soundness and rationality of the economic decision taken that takes into account the required reciprocal repercussions between the current a

The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

In order to get advanced results, we must stand at the pointsthat have been observed by the trainers that are of significance inthe sport of fencing and concern for capacity optical (traceoptical and precision visual animation), so we must learn some ofthese types of capacity, whichever is more influential in the gamefencing so that they add a new axis to the player to pick andchoose in order to achieve the desired goal and raise the level ofthe game.The study aimed to identify the relationship between the visualtracking and accuracy of visual animated face and the results ofcompetitions Sabre of the other.Used a much more descriptive approach to study relational on asample of players clubs Sabre and the way intentional, whoqualified to the