Population density represents an important indicator for determining the growth of the size of urban areas. Population density has a direct impact on the quality of life, and its excessive rise may lead to the deterioration of basic service facilities. The problem of the research is that the increase in the total population densities of the residential neighborhood may reflect negatively on the nature of the services provided to the residents in these shops, and thus the failure to achieve sustainability in the residential locality. The research assumes that the increase in population densities negatively affects the achievement of sustainability in the residential neighborhood.

The rapid development of information technology and its use in all areas has had a positive impact on all areas, and financial markets have had a share of this development through the use of an electronic trading system to settle transactions, enhance transparency and disclosure in all activities of these markets and revitalize their performance.

The reason for choosing this topic is that it is a very important topic for what modern technology addresses in trading operations in financial markets. It is worth noting that these innovations have eliminated the need for direct contact with people, but through the Internet and telephone networks, and the new technology has reduced the costs of building systems

          IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr

           The Anticyclone Merge affects Iraq’s climate clearly through its impact on the different climatic elements. where it appears while they pass through special and distinctive weather . and most of this affection appears in temperatures, Therefore, this research study the relationship between the repetition and the survival period of the Anticyclone Merge and temperature average by using coefficient correlation (Pearson) that shows there’s strong inverse relationship between the integration of Anticyclones and temperatures average.                        &nbs

Endophytic bacteria produced analogous secondary metabolites of their hosts. Similarly, the ability to generate antioxidants is not an exception. Dragon scales (Pyrrosia piloselloides), an epiphytic plant of the Polypodiaceae family, are frequently overlooked. This research aims to isolate antioxidant-producing bacteria from dragon-scale fern leaves. The antioxidant activities were tested after the extraction procedure using ethanolic extract. Bacteria were characterized and selected as candidates for antioxidant production by screening for the production of total phenolic compounds. Antioxidant levels were determined utilizing the ABTS, FRAP, and DPPH techniques. The preliminary findings of the entire phenolic compound test rev

Slag of aluminum is a residue which results during the melting process of primary and secondary aluminum production. Salt slag of aluminum is hazardous solid waste according to the European Catalogue for Hazardous Wastes. Hence, recovery of aluminum not only saves the environment, but also has advantages of financial and economic returns. In this research, aluminum was recovered and purified from the industrial wastes generated as waste from both of State Company for Electrical and Electronic Industries (Baghdad/AlWaziriya) and General Company for Mechanical Industries (Babylon/-Al-Escandria). It was found that these wastes contain tiny proportions of other elements such as iron, copper, nickel, titanium, lead, and potassium. Wastes were

This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

يعد نظام الادارة البيئية (Environmental Management System)، والذي يرمز له أختصاراً ( EMS ) ، أحد الاسس المهمة التي تمكن المنظمة من السيطرة الفاعلة على مستوى الاداء البيئي المتميز للمنظمات، فهو يطبق مواصفات قياسية خاصة بالمراجعة الموضوعية، ويوفر هيكلاً وطريقة لتطبيقها في جميع نواحي العمل، وبما يضمن الوفاء الكامل للمتطلبات والتشريعات والقوانين البيئية التي تنسجم مع رغبات المجتمع و ت

The world of Muwaffaq Khidr Al-Qasasi has a clear and realistic orientation. This trend is in full harmony with his philosophy and vision of life and things. Through self-awareness is nothing but an expression of an imbalance in the interaction between self and reality, and it remains lacking in credibility.

Abstract

       The main goal of this study is to showcase the aesthetic values contained in Nahj Al-Balagha by exploring its wide horizons and enriching the subject of rhetoric with new forms and images that did not exist in other books, as they characterized no other book but Nahj Al-Balagha. Imam Ali mastered the use of rhetorical forms in his speech to the fullest extent that such forms raced to his thought one after the other to book their place amongst the topics of religious and earthly life. One of those rhetoric forms is synecdoche, in its various parts. Due to this form great importance and high status, it was used by the Imam at many