The icon and the symbol represent the constituents of the communication process, through their intellectual and philosophical concepts that have been addressed by the current research that it has touched upon their importance in conveying the design idea for the recipient and showing the specificity of each one of them in the communication process. The research problem has been limited by the following question: what are the communication roles that the symbol and the icon present for the user in designing the industrial product?
The research objective is to reveal the theoretical visualization that describes the icon and the symbol in the industrial product and its importance in the communication process through stating the of simil

The Sound of the letter (ق) in the Contemporary Arabic Dialects

This research is concerned with the study of (the dialectic of the familiar and the unfamiliar in Islamic photography), and it consists of four chapters.
If you dealt with the problem of the research subject (the dialectic of the familiar and the unfamiliar in Islamic photography, as it appeared realistic, familiar forms and strange and strange unfamiliar forms represented in many of the main schools of Islamic photography that emerged in Iraq and Persia and then the Ottomans and the However, Islamic painting still retains those previously witnessed and unseen images, which pose themselves forcibly in the form of many questions that must be faced and studied by investigation, observation, extrapolation and conclusion through scientifi

Poor impurity in the right of the patient and the elderly

This study aimed to measure  the accounting conservatism  and the lemited factors which  affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.

Using the market value model (MV) To book value  ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were  preparing financial reports. And when conducting a process  of the test of the affected of the factors (The age of the

This study tackles the contribution of the environmental audit in achieving the sustainability of the environmental balance in the Sudanese business environment. The study aimed at clarifying the role of environmental auditing in supporting sustainable development, and to recognize the role of environmental audit in urging businesses to abide by environmental protection. It also shows how effective the environmental audit reports are, in providing the reliable data for the concerned authorities, in order to use it in making the decisions that would help in the sustainability of the environmental balance. To achieve the goals of the study, a questionnaire was developed and distributed to the registered chartered accountants in Sud

Brainstorming is considered as one of the manners that develop learners' mental abilities. Besides, it can help learners get a lot of ideas and thoughts. And by following applied steps to answer the problem concerned, the researcher carried out this practical study aimed at:Developing the ideas of design of third year students/Institute of Fine Arts/Evening Studies- Baghdad/First Rusafa by employing Brainstorming mechanism to develop the ideas of design of institute students in designing the technical advertisement and to achieve the authenticity of the goal of the research, Department of Plastic Arts/Institute of Fine Arts/Evening Studies/Baghdad-First Rusafa was chosen as a case study for the research. It embraced (20) students who rep

The aim of the research is the knowing of the academic Scientific Journals of the colleges of University of Baghdad , through searching in the University of Baghdad website and the websites of colleges and thus studying the presentation of these journals in those website , and this is done by surfing the main pages of the websites for the colleges included in the research , and by analyzing the research made a menu for all the academic Scientific Journals for all institutes of the University of Baghdad , which simplifies the way for the researchers to publish these researches in the specific journals for their specialties .

The scholars differed very much in determining the grammatical doctrine of Ibn Qaysan. It was said that he confused between the two sects and took the two groups(1) and that he took from Abu Abbas the fox and Abu al-Abbas almabrd(2).He was descended from the two sheikhs almbrad and fox(3), This research to find out his grammatical opinions in the tools and grammatical words that appeared in the Book of Resonance of Multiplication to the many reported by Ibn Hayyan in it, he has seen the books of Ibn Kisan did not reach us.
The collection of these opinions and analysis is important for the scholars. Because the books of Ibn Kaysan specialized in grammar have lost their most important, the books that are similar to the book of Ibn al-Ha

                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i