لقد شهدت المنطقة العربية تحولات وتغييرات شاملة انطوت على عنصري المفاجأة من حيث التوقيت، وانعكاساتها الاقليمية والدولية، إذ اجتاحت الدول العربية ثورات شعبية احدثت جملة من التغيرات والتبدلات الجيوسياسية، اذ استطاع بعضها اقتلاع انظمة حاكمة كان من غير المتصور ان تتزحزح من مكانها مع تسلحها بكل ادوات العصر من القمع والديكتاتورية الاستبداد، لذا كان للطابع الشعبي السلمي والنجاح الذي تحقق للشعوب العربية كما في م

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

تنشر الولايات المتحدة قوات في جميع دول القارة الافريقية بهدف السيطرة الكاملة عليها وتحقيق اهدافها ومصالحها

ينطبق مصطلح الفاعلين من غير الدول على جميع القوى أو المنظمات أو الجهات التي لا تؤسسها الدولة ولا تكون طرفاً فيها، ولها هويتها الخاصة، وتتمتع بإستقلال تام عن تمويل ومراقبة الحكومات، وتمتلك مواردها الخاصة التي تضمن لها تحقيق أهدافها في البيئة التي تنشط فيها. إن الفواعل من غير الدول بوصفها كيانات إجتماعية أو إقتصادية غير حكومية ، قد جاءت نتيجة التحول الحاصل في بنية النظام الدولي والسياسة الدولية بإتجاه النظام

       In research it is an important phonemic change for the speaker to reach Ease and lightness ,wich is the kinetic follow-up , and we tried to collect the scattered matter in the various dialects.
it is studied with the ancient and modern Showing the occurrence of this term between both sides Then we clarified the phoneme explanation for this phenomenon

Recent studies have tended to look at Mottagorat texts for seeking more of the information provided by the book for the reader, has been known by several terms Mottagorat texts, including thresholds, including the margins of the text and the parallel texts, and came this difference, according to researchers who ate the subject of research and investigation. Thus, the researchers assert that all these texts must be subjected to provide information even if propaganda of the text. Hence arose the importance of these texts in Informatics scientific material being wrapped body of the text as well as being propaganda material to evoke the recipient to read, and then to the importance of this topic, the search came on five chapters, the first c

Piracy on phonograms is now, rightly, the crime of the electronic age. Despite the protection sought by States to provide for such registrations, whether at the level of national legislation or international agreements and conventions, but piracy has been and continues to pose a significant threat to the rights of the producers of those recordings, especially as it is a profitable way for hackers to get a lot of money in a way Illegal, which is contrary to the rules of legitimate competition. Hence, this research highlights the legal protection of producers of phonograms in light of the Iraqi Copyright Protection Act No. (3) of 1971, as amended.

 The form imposes its importance in the structure of the artwork through its indication of the type of relationship between the artist and his external world in all its aspects, as well as its manifestation of artistic and aesthetic values, and the multiplicity of experimental means of expression that include the artist's feelings and imagination. The form is also a recording of the events in their temporal and spatial circumstances, and in that it is of value in directing his artistic discourse with the aim of influencing the recipient with its connotations and emotional states. Horses in the drawings of Amer Al-Obaidi, and the research came within two frameworks: The first framework is the methodological framework that represents us t

As the major role of oil sector in financing and development of Iraqi economy this study tried to research on the factors which influencing the future of oil production in Iraq and for that study addressed the hypothesis (the production and export of crude oil in Iraq , influenced by many factors divided into internal and external factors this factors shared the effect varies in the size of their participation and runs from different sectors economic , political and social , in order to test the study hypothesis study addressed the subject of three axes(an overview of the history and facts of crude oil production in Iraq and factors internal Affecting the future of oil production in Iraq and external factors affecting the future