The Islamic orthodox caliphs had a great importance in the history of Arabs in
particular, and of Muslims in general.
Some attributed poetry to them. This issue to see whether such an attribution is correct
or not.
This research tried to deal objectively with this poetry .it discussed the topic,
exploring the scholars’ opinions about poetry attributed to the Islamic orthodox
Caliphs, stating their dispute : some of them agreed while others rejected the
attribution.
The research adopted the opinon that had rejected for reasons stated in the
research, of them: the weakness of poetry and its dealing with unimportant things, for
example, the caliph Omar composed verses about a new garment worn by him.
Is it

Abstract:

               The aim of the research is to evaluate the practice of banking departments for strategic foresight represented by its dimensions (environmental scanning, future vision, scenarios, reconfiguration) and its relationship to the organizational brilliance represented by dimensions (brilliance of leadership, brilliance of service and innovation, brilliance of knowledge, brilliance of employees), as the research was applied in A number of private Iraqi commercial banks represented by (Baghdad, Iraqi Investment, Iraqi Middle East Investment, Commercial Gulf, Ashur International Investment, Al Mansour Investment, Via Iraq Invest

This article publishes seven cuneiform tablets in the collection of the Iraq Museum Baghdad. Six of the tablets have an Irisagrig/Al Sarraki provenance, the seventh is of uncertain origin. They are dated to the reigns of Amar-Suen (AS) and Ibbi-Suen (IS) of the Ur III Dynasty. The texts represent administrative texts of the governing institutions and account for economic activities including the assignment of female workers for wool plucking, the remuneration of canal work with barley and the selection of wool for textiles. Three tablets record offerings in respect of cultic observances, two of which describe the disbursement of foodstuffs for the king's monthly 83-63 offerings to the new moon.

With the advancement of technology ,the study of cross-cultural communication via on line has become an important and researchable topic in linguistic theory and its applications.The aims of this study are two- fold (a) exploring the influence of cultural diversity on on-line interaction between American native speakers (NSs) and Iraqi non-native speakers (NNSs) of English which, together with other factors might potentially lead to what Thomas(1983) calls "pragmatic failure" (PF), a main cause of communication breakdowns and (b) specifying which type of PF occurs more frequently between the two groups along with the reasons behind such failures. To achieve these objectives , a number of online chats conducted between

     Organizations must interact with the environment around them, so the environment must be suitable for that interaction. These companies are now trying to become Learning Organizations because it try to face that challenges may rise from its environments. The Learning Organization is a concept that is becoming an increasingly widespread philosophy in modern companies, from the largest multinationals to the smallest ventures. What is achieved by this philosophy depends considerably on one's interpretation of it and commitment to it. This study gives a definition that we felt was the true ideology behind the Learning Organization and Group Working. A Learning Organization is one in which people at all levels

This study tackles the contribution of the environmental audit in achieving the sustainability of the environmental balance in the Sudanese business environment. The study aimed at clarifying the role of environmental auditing in supporting sustainable development, and to recognize the role of environmental audit in urging businesses to abide by environmental protection. It also shows how effective the environmental audit reports are, in providing the reliable data for the concerned authorities, in order to use it in making the decisions that would help in the sustainability of the environmental balance. To achieve the goals of the study, a questionnaire was developed and distributed to the registered chartered accountants in Sud

Characteristic of money laundering phenomenon is a compound and complex nature like the style of regular crimes . These operations are planned and excuted with those who have high quality experiences to hide the evidences of their deeds so They ask the help of financials ,economicals and legists to plan for money laundering. Banks are important and suitable places for illegal circulation of money because of the different types of accounts , rapidity and overlap which emphasis of its main duty to dislocate illegal money which comes from illegal sources without adding legal characteristic to it . Here we should explain the important role of banks in striving the phenomenon –Bank should try to show and analyze inward proced

One of the main aims of Metrical Phonology Theory (MTT) is to provide the stress of poetry on the syllable, the foot, and the phonological word levels. Analyzing poetry embodies one of the most prominent and controversial metrical issues as the subsumed number and types of syllables, feet, and meters are balanced compared to other literary texts. The MTT saw the light during the late seventies (1975) and (1977) by Liberman and Prince, who produced it as part of non-linear phonology. Its roots originated in prosody, which studies poetic meter and versification. The basis of the metrical analysis is the prosodic analysis developed in London by Firth and his students in 1950. This study aims to identify the values of five metri

English, like any other language, has a number of such discourse markers including well, yes, surely, on the contrary, so and nevertheless. They are lexical items or grammatical forms typically serve to relate one utterance to another in discourse.
Discourse markers are considered as cues or signals for the reader or the hearer that make cohesion and coherence, In fact, these markers are found in various grammatical forms such as interjections, linking adverbials, greetings and farewells….etc. Discourse markers. Play a very important role, not only in conversation, but in written text as well.