This study investigates the levels of gaseous and particulate pollutants (PM2.5, PM10, CO, and CO₂) emitted during charcoal-grilling activities in five selected restaurants in the Al-Karkh district of Baghdad, with a focus on their environmental and health implications. Developing countries, including Iraq, face severe pollution-related challenges exacerbated by inefficient combustion processes inherent to traditional cooking practices. Restaurants that rely on charcoal grilling are a significant source of both indoor and outdoor air pollution, posing acute and chronic health risks to workers and patrons. This research documented measured amounts of pollutants released from burning coal using two types of particulate matter (PM2.5; PM10)

This study examines the syntactic and semantic functions of the conscience of the chapter and the grammatical disagreement in its diagnosis between two famous linguists: Sibuyh and fur. Also, the conscience of the chapter occupies an important synthetic space in the construction of the Arabic sentence, identified by the Arab scientists, as linguistic analysts, have a strong sense of language and careful observation, they revealed it in their linguistic composition through the analysis of nominal structures, and found that it I come in specific syntactic patterns and grammatical templates that have certain characteristics that are unique to them because of the conscience of separation in their compositional space.

The United States has stood by Iraq and supported militarily and morally, but the relationship did not quickly be strained again before August 1990, when the oldest former political system in Iraq after Iraqi troops entered the territory of Kuwait, the United States stood beside Kuwait because the two parties link military ties opted States United to support the Kuwaiti side relying on the resolutions passed by the UN security Council, the United States and found in this issue right opportunity to execute the mechanics of meddling in Iraqi affairs and the various means of political, economic, military, and methods for dealing with Iraq, especially after finding the impediment standing in front of the implementation of its goals The strat

من أجل فهم دور سلطنة عُمان في المفاوضات الإقليمية والوساطة وحل النزاعات يجب تقدير سياستها الخارجية، والتي سيتم تقييمها من أجل فهم كيفية نشأتها وتشكلها وأثر ذلك على مواقفها السياسية طوال سنوات حكم السلطان الراحل قابوس بن سعيد. وتقع عُمان في منطقة مضطربة، وقد طُلب منها في عدة مناسبات أن تعمل كمفاوض أو وسيط في الصراعات الإقليمية. سيبحث هذا البحث في كيفية قيام السلطنة بالوساطة الدولية، خاصة في الصراع الأمريكي

تعد الموازنة الأداة الأساسية لتنفيذ أولويات أية دولة، ويتوجب النظر إليها في ضوء المناخ الاجتماعي والسياسي والاقتصادي، لأنها تساعد في توجيه الاقتصاد لتحقيق النمو ورفع مستوى الرفاهية. اعتمدت وزارة المالية في أعداد الموازنة السنوية بعد 9/4/ 2003 أسلوباً مغايراً لما كان معتمداً في العقود الماضية، إذ كانت هناك موازنتين الأولى الموازنة الجارية، والثانية الموازنة الاستثمارية رغم وجود قانون يحتم إصدار موازنة

Most countries in the world particularly developing countries, including Iraq,  facing  extremely dangerous problem with social and political dimensions, which is the emergence of the food crisis  problem ,the decrease in domestic food production in Iraq isn't meet the needs of its population food, due to the fact that the agricultural sector suffers from multiple natural ,economic  and human   problems .It is still below the level required to meet the needs of the population  of  food ,since food  at the forefront of priorities needed by the human . This represents indispensable  basic  necessity , so the responsibility of its availability permanently  in appropriate&nb

This research aims to study the target costing and value chain with their complimentary relationship in reducing product costs, meeting the needs of customer, and achieving strategic competitive advantage for manufacturing corporations in response to face international competition, technological development and continuous changing expectations of customers.    No doubt, the target costing and value chain both currently occupy a great deal of the attention of managers and accountants at the manufacturing corporations due to the significance to insure their continuity, growth and development. This significance has been the main motive to examine the role of target costing and value chain in a sample of public corporations of the

     Hyperbole is an obvious and intentional exaggeration in the sense that it takes things to such an extreme that the audience goes too far and then pulls itself back to a more reasonable position, i.e. it is an extravagant statement or figure of speech not intended to be taken literally. This paper focuses on the formal and functional perspectives in the analysis of hyperbole which American candidates produce in their speeches in electoral campaigns, for it is hypothesized that candidates in their electoral campaigns use hyperbolic expressions excessively to persuade voters of the objectives of their electoral campaign programs. Hence, it aims to analyze hyperbole in context to determine the range of pragmatic func

One of the main significant purposes of learning the English language is the need to have an effective communication allowing for exchange and transmitting information. As a basic form of human communication that allows people to connect, communicate, and share experiences with one another is writing skill. Through practicing trainable abilities like speaking, and writing, adaptation skills are required to overcome issues that develop in unfamiliar environments. Learners must be cognitively flexible to reconstruct and adjust to these situations' demands. This study aims at looking into the level of cognitive flexibility and writing abilities of Iraqi EFL university students. It also seeks to determine how these two variables are related. It