The manifestations of climate change are increasing with the days: sudden rains and floods, lakes that evaporate, rivers that experience unprecedentedly low water levels, and successive droughts such as the Tigris, Euphrates, Rhine, and Lape rivers. At the same time, energy consumption is increasing, and there is no way to stop the warming of the Earth's atmosphere despite the many conferences and growing interest in environmental problems. An aspect that has not received sufficient attention is the tremendous heat produced by human activities. This work links four elements in the built environment that are known for their high energy consumption (houses, supermarkets, greenhouses, and asphalt roads) according t

The (Richard Wagner) of cultural figures rare collected between philosophy and literature and the arts to reach the concept of the artwork destruction (Gesamtkunstwerk), who called for by the movement romantic, he is a thinker, and composer renewed, and playwright, designer and architect of a special kind.Able ( Wagner ) that translates his thoughts technical and design in the field of opera and disclose those ideas models actual dealt joints essential this art heritage, which was developed and laid his modern rules approach by achieving his dream creates theater ideal, which was held in the city ( Bayreuth) in ( Bavaria ), one of the German Federal States .The study reviews the ideas of Wagner and their sources, which have had an import

The aim of the research is to evaluate the response of the researched leaders towards practicing the concept of the lens, which is its dimensions with (stakeholders, resource mobilization, knowledge development, culture management) and the nature of its relationship to tax pioneer performance represented in its dimensions (strategic direction, leadership indicators, growth, renewal and modernization, efficiency, Effectiveness) The questionnaire was approved as a main tool in collecting data and information from the sample members in the General Authority of Taxes, which number (91) Who are on (M. General Manager, Division Director, Deputy Director, Senior Division Director, Deputy Director, Second Division, Division Officer, M. D

In dealing with media management phenomenon, concept and elements, we have tried, as much as possible, to build an abstract concept that can be analyzed and measured by analyzing the elements and components of the concept mentioned and explain it.

Before further consideration of the management of media campaigns, it is necessary to restore some points of media management so as not to understand the subject of campaign management as if it is independent of the concept of media management and the objectives that we seek to ensure its achievement. As we have noted that the concept of media management frames the administration mentioned as:

- Authority to manage the media institution.

- Operations supervised by the me

Presupposition, which indicates a prior assumption, is a vital notion in both semantic and pragmatic disciplines. It refers to assumptions implicitly made by interlocutors, which are necessary for the correct interpretation of an utterance. Although there is a general agreement that presupposition is a universal property of Language, there are various propositions concerning its nature. However, this research work proposes that presupposition is a contextual term, thus, is more pragmatic than semantic in its nature.Although Semantics and Pragmatics are two distinct disciplines, they are interrelated and complementary to each other, since meaning proper involves both, and since there is no clear borderline between the two disciplines. How

In this work, the effect of partial amounts of gases in gas mixture of a CW CO2 laser on the output power was investigated. Also their effect on the condition determining the glow-discharge self-sustaining required for pumping the active medium was studied. Two fit relations were derived to predict the output laser power and the electric field to unit pressure ratio as functions to the partial amounts of gases. Results presented in this work could be used fruitfully to determine some of the optimum operational conditions of glow-discharge low-power CW CO2 lasers.

some ecological (physical and chemical varible) of water samples were studies monthly from December 2008 to May 2009 at two stations( St.1) Al - Chibayesh marsh and (St.2) Abu – Zirik marsh which are located in the south of Iraq . These variables included : Temperature, pH, EC, Dissolved oxygen , Total alkalinity, Nitrate, Sulphate, and phosphate, Si-SiO2 and Ca ,Mg, Cl, The marsh Considered as fresh water and alkaline. Abu-Zirik less than Al-Chibayesh.

The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change

The current study included details of the anatomical characteristics of vegetative parts including the root, stem, leaf in cultivated Iraq for the species Brassciaaleraceacabbage, where the study dealt with the stomatal index and the rate of both the length and width of the stomatal complex and the thickness of the periderm, the tissue, cortex, vascular cylinder and pith. The parts were taken and measured after the plant was treated with brassinolide and the treated species with brassinolide and non-treated were measured and the study showed that there was a clear variation in the properties above.

 Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).     

The study aims to verify the impact of the capital increase through the issuance of new stock on the price of