In this work, a test room was built in Baghdad city, with (2*1.5*1.5) m³  in dimensions, while the solar chimneys (SC) were designed with aspect ratio (ar) bigger than 12. Test room was supplied by many solar collectors; vertical single side of air pass with ar equals 25, and tilted 45^o double side of air passes with ar equals 50 for each pass, both collectors consist of flat thermal energy storage box collector (TESB) that covered by transparent clear acrylic sheet, third type of collector is array of evacuated tubular collectors with thermosyphon in 45^o instelled  in the bottom of TESB of vertical SC. The TESB was

Arabic language , like any other living languages grow and evolve ; social phenomenon
it is subject to the law of life ; therefore resemble organism also touted as the most eloquent
language and the ability to meet the needs of people in every time and place.
The contemplation of the verses of the Koran reveals a lot of means of expression
leading to the grammatical meaning of the social.
I have tried in this research that investigated the social meanings through the phenomena
of deletion and delivery delays and capture semantic landing through the meanings that lead
to psychological persuasion to comply with the orders after the rights of the divine in which
social directives.
It remains the greatest mystery o

       The economic development and intense competition may make economic units neglected the social aspect as a service workers and the environment, the community and focus on the economic side and achieve profitability only, which puts it in a position of accountability of trade unions and bodies, environment, health, civil society organizations and the focus of many studies accounting in order to clarify social activities and disclosed in the financial statements, increasing pressure from multiple parties calling for governments to issue laws and regulations oblige economic units to disclose complete and accurate information in a timely manner for all social activities and be subj

The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

يهدف البحث الحالي التعرف على اسباب السرقة لدى تلاميذ المرحلة الابتدائية كما يراها معلموهم ومعلماتهم ، وعن الاساليب المتبعة في معالجة ظاهرة السرقة من قبلهم ، ولقد شملت عينة البحث على ( 200 ) فرداً من معلمي ومعلمات تلاميذ المرحلة الابتدائية في مدينة المكلا للعام الدراسي ( 2004 ـ 2005 ) ، وقد استخدمت الباحثة استبياناً أعدته كأداة للوصول الى اهداف البحث بعد ان تم التأكد من صدقه وثباته ، استخدمت الباحثة معادلة ارتب

The current rasearch which is entitled " The stylistic change in Kandinsky and Mondrian paintings – A Comparative Analytic study-" deals with the nature of change concept, its mechanisms and its constructive disciplines. The research has four chapters: The first chapter deals with the methodological Framework represented by the problem of the research which is concerned with the stylistic change and its role in activating formative disciplines.                                   The research aims at, finding out the stylistic change in Kandinsky and Mondrian Paintings.&

حضيت القيادة باهتمام كبير من قبل الباحثين ودورها الإيجابي في التأثير على الموظفين ونجاح المنظمات، في الآونة الأخير بدأت الدراسات تركز على الجانب المظلم للقيادة وتأثيرها على التابعين وبيئة العمل، وقد تم تحديد القيادة السامة بأنها أخطر الأساليب القيادية التي تتسبب بتكاليف مادية ومعنوية على المنظمات بمختلف جوانبها، ان القيادة السامة تأثر على دوافع المرؤوسين وقدرتهم على انجاز المهام، ورغبتهم في الاستمرار في

Gaining economic policy of exceptional importance in severe unilateral Iraqi economy such as the economy, as oil revenues constitute the center of gravity in the internal and external balances, Economic policy have seen in Iraq beyond 2003 in absentia economic strategic vision and failure in the application of policies to achieve economic development, as there was a disconnect and lack of integration and coordination between macro policies of monetary policy and fiscal policy, especially as if they were floating two policies are not linked by a link

At the beginning of the twentieth century distorting handling totalitarian phenomena of art, which can be called the stage of the test, transition from the theory of ideal theory and other realistic is not cushy, since it requires vision and reading and other concepts, and in light of this dialectic manifested research problem by asking the following Is affected by the design idealism and realism. Through the above mentioned questions, the researcher found rationale for addressing this problem, the study through his research, which is marked (idealism and realism in a comparative study design). And demonstrated the importance of research in the identification of the concept and the effectiveness of the two theories idealism and realism a

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