Bridging the Gap between Graphemes and Phonemes in the Phonetic Transcription

تتبلور فكرة البحث حول التوصل لنوع العلاقة التي تربط التعليم الالكتروني خلال جائحة كورونا برفع المهارات التكنولوجية للأساتذة والطلاب، وتبرز أهمية البحث في ان نجاح الوصول لهذه العلاقة يمكن الإفادة منها في تغيير منهجية تطوير المهارات التكنولوجية مستقبلا وذلك باعتماد الجوانب التطبيقية الفعلية بدلا من الدورات وورش العمل والتي قد لا تضاهي الطريقة العملية في رفع مستوى المهارات المختلفة سواء التدريسية او التكنو

This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

The Iraqi outfit is characterized by special features and identity that are closely related to the traditions, customs, religious and social beliefs and other references of the Iraqi environment and its factors affecting the individual and society. Every place in Iraq has its own uniform, which differs in terms of its artistic, aesthetic and functional components from place to place.

The abaya, especially worn by women, is especially distinct in terms of the design of the uniform, the nature of the cloth made of it, as well as the color of the abaya, which is dominated by black in most designs. The Dar Al-Taros Center and Textile Research initiated the construction of theoretical and practical bases in the design of contemporary

The picture has taken a place that sometimes enables it to take precedence over media analysis، psychology، and political communication.
The image has the ability to influence to obtain persuasion، not only emotionally or
dramatically، but also on the level of commercial and political persuasion. In every
image، the intention of that persuasion is hidden.
It can be identified by a set of underlying dimensions such as vitality، social dominance، and confidence، for which a group of specific suggestions or movements، such
as a smile، the movement of hands، or the nature and way of looking with the eyes، is
established. The visual image often precedes its verbal counterpart in the proce

Literary heritage and its employment in poetry has received the attention of poets, and they have employed it in their literary texts, as this employment is one of the oldest phenomena in Arabic literature, that the inspiration of this heritage in texts through the overlap of their texts with previous texts, and no poet neglected the importance of this employment.  The ancient critics determined that the poet’s special culture is represented in the necessity of taking from the ancients, and this taking is the reference from which the poet draws his material and idea, as well as to clarify the meaning and its significance

The research aims to explain the role of the flexible budget in assessing the feedback resulting from deviations by comparing the actual results with the planned performance in light of the economic crisis that the world witnessed during the spread of Corona disease. As most companies, including the Electronic Industries Company, face the problem of controlling production costs and are trying hard to reduce these costs to the lowest level starting from measuring these costs and allocating them and distributing them to products. This helps in controlling deviations and thus the flexible budget becomes a tool that helps in controlling elements Costs

This research deals with the idea of how the poetic reading can be a
rich field for producing the potential meanings in each text, through observing
the connection of the words and their link with other, thus composes, from the
collection of these interlaced meanings, what is called the poetic significant
(Symbolic) elaboration which deals with the reader of the text by regarding
him as a producer not as a consumer who can read a conscious reading, and
be diligent to solve the problem of the links of the relations among the
inspiring words because the language of poetry is an inspired language which
is capable of diversity and multiplicity of readings which is called the Symbolic
elaboration.

According to Bowens Family systems theory self – differentiation defiance as a
construct that consists of two interrelated abilities : the first is an intrapsychic
ability to distinguish between the thoughts and feelings , and an inter personal
ability to maintain connections with others while achieving an autonomous self .
The present research concerned in testing the hypothesis of marital similarity
(people married persons with the same level of self – differentiation).
The present research aimed to:
1. Measures self – differentiation of university officers .
2. Measures self - differentiation of sample husbands' .
3. Measures self - differentiation of sample wives .
4. Acquaint to the relation betwe

In her poetry, Carol Ann Duffy looks into the concerns of the disregarded and humiliated people. Approaching facts fearlessly and disclosing realities in a way highly characteristic of her, she establishes the world newly and reframes it honestly. This research shows how Duffy reframes the world in her own peculiar terms, starting with her own creative use of the language, in particular, when the forms of things of the world are distorted, thus our perception of things will be reframed too.
As regards relations among people, the research elucidates how Duffy’s strained characters abandon real life and reframe an eccentric way of living, while respecting faith, wherein Duffy notices that religious rituals confine the intellect, she r