Designing cloth is a part from culture and civilization of the area of every state to prove its being in all times because it is grown with Man to establish both goals: usefulness and beauty.It is necessary that designer puts in his mind the importance of the designing sources that he derives his designs from , because those sources are also important in that time especially :The Iraqi Ancient Civilization , the Islamic Civilization and Iraqi Folklores . Not to use the cloth sources that doesn't have well known roots in addition to lacking of elements and bases of balance in its different aspects. In conclusion to that studying research subject comes. (Balance Role in designing cloth curtains) The idea or the problem of the research is t

The development in the presentation and presentation of the service in order to distinguish them from the same, was one of the most important reasons to choose the current issue to upgrade the level of service, especially in the Iraqi restaurant sector, which has become today of the important sectors successful. The problem of research was to try to answer a range of questions: to what extent are Iraqi restaurants interested in physical service factors? Do Iraqi restaurants apply physical factors in a way that leads to customer satisfaction? Are Iraqi restaurants interested in the satisfaction of their customers? The objective of the current research is to try to determine the extent to which the

Forty different samples (water and soil) were collected from different places in Iraq and Syria. Only (6) isolates showed the ability to grow and utilize agar as a sole source of carbon and energy. Morphological, cultural characterization and biochemical tests confirmed that These isolates belonging to genus Pseudomonas (HK1-HK6) .Plasmid profiles results showed that these isolates were harbored (2 -3) small Plasmids . HK1 isolate was selected because of its efficiency and ability to grow in high density on agar media for transformation and curing experiments, these were checked by transformation experiments after their expression in E. coli MM294. The genes responsible for agar utilization were located on thes

Abstract:

  The research aims to diagnose the relationship between the environmental tax and the development of the sustainable social dimension, where the environmental tax is considered a tool in promoting sustainable development according to its economic, social and environmental dimensions through the application of legislation and instructions for environmental protection, and that imposing an environmental tax will have a clear impact in achieving the dimensions of sustainable development and compliance With regard to the social dimension, the research relied on the financial data for the years (2019-2022) in obtaining information. The research reached a set of results, the most prominent of which was

Khadija Al-Hadithi was known for her love of the Arabic language. She was a distinguished and serious phenomenon in Arabic science and culture. She was born in Basra Governorate, one of the ancient and important cities in the history of Arabic grammar and one of the centers of the intellectual and scientific movement. The Basra Grammar School emerged there and made numerous achievements in the field of Arabic linguistics that remain an important source for students of the specialty.

Augmented Reality (AR) is one of the technological developments in recent years that uses the real world as a basic pillar and enhances it by overlaying virtual objects created by computers. The study provides an overview of the use of augmented reality technology in meeting one of the most important requirements of cultural tourism: highlighting cultural and historical heritage. Accordingly, the research problem concentrated on the lack of local literature associated with the use of augmented reality in cultural tourism. It aimed to fill this gap by building a knowledge base and demonstrating the potential of augmented reality in this field. Hence, the importance of research in drawing the attention of tourism practitio

The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

الاستثمار الاجنبي المباشر في العراق ودوره في تحقيق التنمية الاقتصادية

This study aimed to clarify the importance of ecological taxation in achieving sustainable development, by analyzing a set of economic measures such as taxes, taxes levied by the legislation in the field of ecology, to fight against pollution.       And we tried to evaluate this initiative in Algeria. The results of the study showed that economic measures of ecological taxation contribute to achieving sustainable development, and Although Algeria has adopted a series of ecological tax mechanisms, it is far from keeping pace with developments in this area. 

Abstract

       Tourism is one of the essential economic fields of many countries, both developed and developing. The social plays a greater role in the continuous awareness of a tourist culture based on the need to attract tourists continuously. the tourism heritage and state-owned tourism are the main factors in attracting more tourists. The interest in this strategic sector makes the country the first and most active framework in the development of appropriate mechanisms for investment in this sector, all within the framework of sustainable development of society through the rational use of resources obtained by various bodies in the implementation of seve