Studying the past for its importance and connection with the present is reflected in a relative scale in the light of data and thought of the predecessors of a great nation like the Mesopotamia, where its civilization flourished and rose since the ancient times, which inspires the present with inherited meanings that might be an entity or recognized symbols in the establishment of a vision, system or architectural building. The researcher has crystallized the description of the past to enhance the vision of the present within what is required by the interior design specialty about the historical origins of education and the design of schools in the Mesopotamia, in addition to its ethnic and environmental specificity and the moral content

It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

This study showed that the lens in baloot muluki fish Chondrostoma regium is transparent, spherical shape, and solid in textures, while in the tree frog Hyla arborea savignyi, freshwater turtles Clemmys caspia caspia, white–eared bulbul Pycnonotus leucotis and brown rat Rattus norvegicus are transparent, soft and biconvex, it is very soft in white–eared bulbul. There are many significant differences have been recorded between the average weight lens and the total concentration of the protein in the lens all studied animals. Electrical migration process for lens proteins showed that there is one bundle of crystalline –? and one bundle also crystalline–? in all studied species, either crystalline–? may represent one bundle character

This paper examines the decolonizing methods used by Leslie Marmon Silko in her novel Ceremony (1977) to heal the indigenous people from the patriarchal traditions of the white hegemony. This study aims to emphasize the vulnerable responses of the Pueblo people to the memories of the clan and to highlight Silko’s methods to sustain the history and lifestyle of the indigenous people. Therefore, Silko’s novel can be situated historically and culturally within memory-studies. To analyze the contrasting behaviors of characters, this paper projects the relationship between the collective patriarchal doctrines and that of the individual within the framework of memory studies. Theories of Jan and Aleida Assmann are used here to explore the

The research problem revolves around the Iraqi public's use of digital television and cinematic websites، and their importance to the academic study and society، as it examines the public's relationship with these websites، usage habits، and the reasons for their interaction with them. And for the prevalence of this phenomenon of use، it was necessary to address the intensity، intentionality، and timing of use to theoretically root the subject of the study، which is one of the modern studies in Iraq and the Arab world. The survey approach، where the research was based on the theory of uses and gratifications that confer positivity and activity on the mass media audience.

     The researchers designed

The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

Abstract The Kenyan policy towards Somalia was influenced by a set of interrelated factors between the two countries and stemmed from the internal environment and most prominent: the geographical factor, ethnic, cultural, religious, political, economic and security, has been dominated by this policy since independence from the British colonial administration in the sixties of the last century and so far the nature of instability and tension, As the two countries are geographically contiguous and as security risks escalate, Kenya in 2011 rushed military action against Somalia, the first military action by Kenya outside its borders since independence.

The problem of the study and its significance:

           Due to the increasing pressures of life continually, and constant quest behind materialism necessary and frustrations that confront us daily in general, the greater the emergence of a number of cases of disease organic roots psychological causing them because of severity of a lack of response to conventional treatments (drugs), and this is creating in patients a number of emotional disorders resulting from concern the risk of disease

     That is interested psychologists and doctors searchin

Aims: This study was done to investigate the effect of low energy laser therapy on bone healing at the extraction site. Materials and methods:(24) male albino rats were exposed to the extraction procedure of the maxillary first molar on the first day of a seven day experiment and these animals were divided into two main groups; the control group and the laser group. The laser experiment involved using (Ga-As infrared diode laser) from optodent by directing the probe over the extraction site. The control group consisted of 4 rats, and the laser group was subdivided into 5 subgroups of 4 rats each. The laser dose was as follows: B1: a single dose of 5 minutes immediately after extraction.,

This study is an objective literary study of the poems of Abu Dhu'ayb Al-Hudhali and Su'da Bint Al-Shamrdal. It aims to shed light on the philosophy of death in the poems, and the way this philosophy is treated by both poets. Thus, the main prominent poetic images have been addressed and the outstanding ones have been singled out. The study further investigates the intertextuality with other poetic verses and Quranic verses and reviews the deviation in their semantic, syntactic, and phonetic types. The study adopts the historical approach to examine the occasion of the poems by referring to several historical sources that indicate the seniority. It also adopts the and descriptive-analytical approach represented by the use of content anal