The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

تكمن أهمية البحث من الاستفادة من تمرينات الخاصة بمساعدة استعمال أي جهاز تدريبي مثل استعمال جهاز (Vertimax) فإِنَّ هذهِ التدريبات تساعد في تطوير التحمل الخاص وفقًا لما يتطور من قدرات بدنية باستعمال هذا الجهاز، ومن هنا برزت مشكلة البحث انه من المهم  للاعب ان يعمل على الروافع الجسم للحصول على اداء افضل في عملية الرمي والحصول على افضل انجاز لهذة الفعالية باستعمال جهاز تدريبي جديد حيث يسلط مقاومات متعددة في ان وا

Abstract: This article is a comparative analysis of the concept and types of homonyms in Russian and Arabic. Homonyms are lexical units that have the same sound but different meanings. The study of homonymy in different languages can help reveal the features of the semantic structure and syntactic rules of each language. The article discusses the main aspects of homonymy in Russian and Arabic, as well as a comparative analysis of the types of homonyms that exist in both languages. The study includes an analysis of the semantic meanings of homonyms, their use in context, and possible differences in syntactic features that may affect their interpretation and perception by native speakers of these languages. The purpose of the article is to id

Abstract Purpose of research: The purpose of the article is to conduct a comparative analysis of the concept and types of puns in the Russian and Arabic languages. The main focus is on identifying similarities and differences in the definition of a pun, as well as analyzing its various types in both languages. The purpose of the study is to understand how puns are used to achieve comic or semantic effect in different cultural contexts. Methods: The study includes an analysis of literature providing information about puns in Russian and Arabic. For comparative analysis, methods were used to compare concepts, definitions and types of puns in both languages. The phonetic, semantic and syntactic aspects of the pun are considered, and cultural f

استهدفت الدراسة الحالية تأثير المستخلص الححوني الانيني نحن من فسورنمار نبات التفاح الأخضر Pyrus malus المحلي في نمو ثلاث عزلات من البكتريا عزلتان من البكتريا السالبة لملون غرام (Proteus vulgaris Escherichia (coli) وعزلة من البكتريا الموجبة لملون غرام (Staphyllococcus aureus). اظهرت نتائج الفعالية التثبيطية لمستخلصي القشور واللب الكحولي بطريقة الاقراص تفاوتاً في تأثيرهما تجاه البكتريا المشمولة بالدراسة اذ كان مستخلص القشور الكحولى

The study has tackled three important variables on the strategic and organizational level, that are : (Administrative skill, strategic Entrepreneurship  and organizational flexibility). Through the statistical analysis is, the research hers have sought to identify the relation among them. The study has been applied on a sample of (44) private banks in Iraq. A questionnaire, which has been designed according to a number of international standards, has been used. It's made of (29) items that cover the three variables to test their hypotheses. A number of statistical tools have been used A number of conclusion have been reached and recommendations have also been suggested.

A new efficient Two Derivative Runge-Kutta method (TDRK) of order five is developed for the numerical solution of the special first order ordinary differential equations (ODEs). The new method is derived using the property of First Same As Last (FSAL). We analyzed the stability of our method. The numerical results are presented to illustrate the efficiency of the new method in comparison with some well-known RK methods.

لقد حضر في هذا البحث عدد من المعقدات الجديدة لبعض ايونات العناصر الانتقالية وهي كل من Fe(II) , Fe(III) , Co(II) , Ni(II) , Cu(II) و Zn(II) مع الكاشف العضوي -4 ( -2 بريديل آزو ) ريزورسينول المعروف ب (PAR) . حيث تم التحضير بعد تثبيت الظروف المثلى من دالة حامضية وتركيز مولاري بوساطة أطياف الاشعة فوق البنفسجية – المرئية لمحاليل مزج الايونات الفلزية مع محاليل الكاشف العضوي اعلاه ولمدى واسع من الدالة الحامضية والتركيز المولارية الخاضعة لقانو