The research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the  rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the a

Abstract              
          Agricultural investment is one of the main requirements in most economies of the world for its importance in the development of the agricultural sector through the agricultural and technological infrastructure and agricultural research, as well as its impact on most economic, social and service activities, especially if managed and employed scientifically, which generates income and productive capacities and services and new commodities, Unemployed as agricultural investments in Iraq fell significantly after 2003 due to economic, political, social

Abstract:

    The achievement of agricultural development provide food security and to form a basis for economic growth and comprehensive social, requires a number of actions to overcome the obstacles and problems facing the development of this economic sector, to make it able to achieve food security and operation of the workforce, and reduce dependence on the outside in the provision of food peripherals, and so it is only available through the highest degree of efficiency and economic mobilization of resources, so most of the developed and developing countries alike seek to achieve sustainable agricultural development tobacco meet the food requirements and good jobs for c

The notion of presupposition and its triggers have been studied by many scholars,
linguists and philosophers, but as far as the researcher knows, the investigation of
presupposition triggers in journalistic texts has not been explored yet. Therefore, the
present research tries to identify the main presupposition triggers used in English
journalistic texts. It is hypothesized that there are many presupposition triggers in
English journalistic texts. The steps to be followed in this study are exploring the
concept of presupposition, investigating the semantic and pragmatic presupposition,
and identifying the presupposition triggers used in the English journalistic texts
according to a model proposed by the resea

ملخـــص البحــــث

الحمد لله رب العالمين والصلاة والسلام على سيدنا محمد سيد الأولين والآخرين وعلى آله وصحبه أجمعين وعلى من سار على نهجهم واقتفى أثرهم إلى يوم الدين وبعد..

فإن الفقه الإسلامي ولود لمسائل وأحكام لا تنحصر؛ بسبب معالجاته للأزمات، وتقديم الحلول الباهرة للمعضلات والنوازل التي لم تنفك عن عصر من العصور وإلى يومنا هذا، وقد استطاع فقهائنا رحمهم الله بك

مستخلص البحث. يهدف البحث الحالي التعرف على: ١ – الاستدلال التمثيلي لدى الطالب- المدرس في كلية التربية للعلوم الصرفة/ ابن الهيثم. ٢ –الفروق ذات الدلالة الاحصائية في الاستدلال التمثيلي وفق متغير الجنس ( ذكور، إناث) لدى الطالب- المدرس في كلية التربية للعلوم الصرفة/ ابن الهيثم. تألفت العينة من ( ١٥٠) طالب وطالبة من طلبة المرحلة الرابعة- لقسم الكيمياء/ ابن الهيثم، وتم اختيارهم بالطريقة العشوائية البسيطة، بواق

   ملخّص البحث     

     لقد كان هذا البحث نتاج صراع واقع، وادعاء طرأ على ساحة الأمة اليوم ، وكان نصيبي هو الدفاع عن الدين بالقلم سلاح الفكر مما يراد من تشويه الحقائق او سرقة الدين بإسم الدين واحتكاره، لذا اردت عرض الموضوع كما عرضه القرآن في سورة البقرة بعد جهد تأمل ولجوء الى الله بأن يفيض علينا من سحائب رحمته وفضله ومَنهِ وكرمه بما يفتح لنا من فهم آياته في هذه السورة في س