The importance of economic and technical feasibility studies include all of the investor, the society, the banks, the project and the government. As it will assist in achieving the optimal use of the available economic incomes on the national level and arranging the projects in priority which participates in achieving the government benefit without wasting the amounts .This is the research goal So, the research covered its theoretical aspect, of SAIs and the economic and technical feasibility studies then the role of the auditors in auditing those studies Then a mechanism was proposed includes a guidebook that provides guidelines for organizing the process of preparing and auditing those studies , And also, a program was proposed for those studies then, applied that program in the Kufa University The search is over a set of conclusions and The most important recommendations .
لا يستطيع كل كائن حي أو كيان اجتماعي أداء دوره الذي يفترض أن يقوم به ما لم يمتلك الوسائل الكافية والضرورية لأداء ذلك الدور قال سبحانه وتعالى ((قال ربنا الذي أعطى كل شيء خلقه ثم هدى – طه 50)).
والنشاط الاقتصادي كجزء من الكيان الكلي للمجتمع لا يختلف عن هذه القاعدة، إذ عندما يراد من النظام الاقتصادي أداء دور فاعل فلا غنى له عن الوسائل التي تمكنه من أداء دوره المنشود. للنظام الاقتصادي مجمو
... Show MoreThe current study aims to investigate the second cycle students’ motives for using electronic games in Oman. The sample consisted of (570) students, (346 males and 224 females). The participants completed an open-ended question which was analyzed based on ground theory. The results showed that (46.820%) of the males and (77.678) of the females played electronic games for pleasure, entertainment, and fun. This first category of motivation got the highest percentage of frequency (58.947%). The motive to become a hacker, a popular YouTuber got the lowest percentage (2.280%). Other students’ motives toward playing electronic games included: filling the leisure time, overcoming boredom, feeling adventures, getting science fiction and chal
... Show Moreاستخدام سلاسل ماركوف في التعرف على تعقبات الحامض النووي DNA
Natural convection in a trapezoidal enclosure with partial heating from below and symmetrical cooling from the sides has been investigated numerically. The heating is simulated by a centrally located heat source on the bottom wall, and four different values of the dimensionless heat source length, 1/5, 2/5, 3/5, 4/5 are considered. The laminar flow field is analyzed numerically by solving the steady, two-dimensional incompressible Navier-Stokes and energy equations. The Cartesian velocity components and pressure on a collocated (non-staggered) grid are used as dependent variables in the momentum equations discretized by finite volume method; body fitted coordinates are used to represent the trapezoidal enclosure, and grid generatio
... Show MoreWhatever forms embodied in nature or in the product by forming elements, Kahadjom, fonts, and colors that characterized that her aesthetic and expressive values evoked to multiple indications of which are unequivocal, including what is iconic. Each one of these constituent elements of her form of extreme importance
الشيخ الحاج محمد الأمين، من الشخصيات التي كتبت بعلامات بارزة تاريخ شعبها والمنطقة، من خلال مقاومة الاحتلال الفرنسي الصليبي في السودان الغربي، ونشره الاسلام بين القبائل الوثنية، القاطنة هناك و قيادة حركة قومية إسلامية لإعادة أمجاد الشعب السراكولا ،وإحياء إمبراطورية غانا الإسلامية والتي كانت تشكل الجزء الأغلب من السودان الغربي.
The research studies the semantic generation structures of
commodity names in the Baghdad dialect of Arabic, specifically
those names that reflect popular taste. Through descriptive field
studies of the social use of these words
Employing the social personalities (celebrities) in all fields (artistic, sports, media, etc.) is an important media and visual communication means of identification for the companies and institutions in order to convey the advertising idea in accordance with the creative, aesthetic and functional principles aimed at promoting products and gaining the symbolic value for the company. This study investigates the employment of social personalities in the commercial advertising design in order to pinpoint the importance of employing celebrities and their representation in the advertisement to convey the meaning that signifies the advertisement goal. Thus the question of the study is: "What are the mechanisms of employing celebrities in the d
... Show MoreThe calamities, calamities, problems and constant dilemmas that society is experiencing have made it the responsibility of professors and researchers to find appropriate and effective solutions to these issues, and among those calamities that our societies faced was the problem of the epidemic represented by (Corona-Covid-19)