The research is trying to identify the investment portfolio risks of the insurance company and their impact, on the Profitability ratios of the company, and whether the company's scientific methods followed in the measurement of these risks, and conducted research in the National Insurance Company. by relying on its annual budget as well as the annual reports, The search dealing with these data in theoretical and practical major premise to statistically significant between to investment portfolio risk and financial performance correlation and reach a set of conclusions and recommendations which are the following.                

investments include many ri

This study Studied Ministry of Hamdy Al-Buchachy(the first)and explain the features of
this Ministry in a critical time in the history of Iraq. The second world war had began and its
end had reached .The political situation in Iraq is so complicated. The Ministry had made
many things. The Ministry had situated in internal and external complicated time. The
situation in Iraq was so difficult, therefore the recommendor (Abdul-Ilah)asked Hamdy Al-
Bachachy to make be the head of the new governments Al-Bachachy had made irrelevant
government, thus it didn’t last more than three months and the British governorate and of
direct in terference in Iraq who worked to reduce the Iraqi army and the Minister of Defence
refus

Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea

استخلص عامل التلزن من E. faecalis EM1 بعد تكسير بالكرات الزجاجية والترسيب بالكحول الاثيلي , واجري فحص التلزن وقياسه لمستخلص لخلايا  E. faecalis  مع انواع من البكتريا السالبة لصبغة غرام تضمنت     Escherichia coli  و Klebsiella  pneumonia  و Serratia marcescens   و Pseudomonase aeruginosa و Salmonella typhi , بينت النتائج ان اعلى نسبة تلزن للخلايا والمستخلص تكون مع بكتريا    ٍK. Pneumonia  حيث بلغ66.5 % مقارنة بالسيطرة79.5 % , واوطا قيمة للتلز

- مشكلة البحث

تشغل مادة طرائق التدريس مكانة متميزة في عملية التعليم والتعلم لما لها من دور كبير وفاعل في إيصال المادة العلمية إلى الطالب بنجاح .

وقد عزى بعض الباحثين التأخر الذي رافق طرائق تدريس التربية الإسلامية إلى ضعف إعداد المدرسين وتأهيلهم التربوي ولا سيما أن عدد غير قليل منهم من كليات غير تربوية فهم خريجو كليات العلوم الإسلامية والجامعة الإسلامية والإدارة والاقتصاد

This research aims to find out the phonemic, dialect and semantic ailments that were interrogated by the book of the parsing of thirty surahs of the Noble Qur’an by Ibn Khalawiyeh, by examining some phonemic phenomena of Qur’anic expressions and their explanatory relationships that resulted in their occurrence, such as substitution and compression, as the sounds in a word are affected by one another, especially during performance and composition. This influence and influence is the tendency of the human being to the law of ease, facilitation, and the reduction of muscular effort in speech often, all for the purpose of obtaining phonemic harmony for the compound letters; To facilitate pronunciation; And get rid of the muscular effort

  Abu Al- Qasim Qa ^,im Maqam is famous figure in political life of lranian; The life of Abu Al- Qasim Qa ^,im Maqam is full of incidents and conflicts in the period of the expansion of foreign influence in lran Abu Al- Qasim Qa ^,im Maqam has an important role in the history of Iran Modern political considered him one of the most prominent leaders to the unified Arabian nationalistic liberating Abu Al- Qasim Qa ^,im Maqam   raised in the history of the Qajar .

The present article is devoted to the analysis of Arabic phraseological units with a component hand, selected by continuous sampling from the “Training Russian-Arabic phraseological dictionary: about 900 phraseological units” by G. L. Permyakov. Arabic phraseological units with a component hand are modeled as invariant situations (by logical-semiotic models) and figurative statements are expressed by phraseological variants (according to the figurative characteristic of the hand component). The artical focuses on the fact that somatism in Arabic phraseology has a symbolic and symbolic nature, marking various situations of Arabs' behavior, their actions, deeds, rituals, emotional and psychological states, etiquette, in