Focused research aims to provide a framework cognitive analytical nature of real estate investments and how they evaluated in the light of the assessment tools of modern theory of real options, and the possibility to rely on that theory in the detection of the true value of projects, real estate investments that would maximize the value of the investment decision taken, and the analysis of those projects that arise in the real estate markets and environments is the organization, which she was to make sure cases and high-risk, compared with entrances techniques, discounted cash flow (net present value). Based on the assumption lies in the possibility of the application of the implic

First record of Myxobolus insignis Eiras, Malta, Varella, Pavanelli, 2005 (Myxozoa: Myxobolidae) in Iraq from gills of the common carp Cyprinus carpio

The Evolution Of Information Technology And The Use Of Computer Systems Led To Increase Attention To The Use Of Modern Techniques In The Auditing Process , As It Will Overcome Some Of The Human Shortcomings In The Exercise Of Professional Judgment, Then It Can Improve The Efficiency And Effectiveness Of The Audit Process, Where The New Audit Methodologies Espouse The Concept Of Risk Which Includes Strategic Dimension With Regard To The Capacity Of The Entity To Achieve Its Goals, Which Requires Auditors To Rely On Advanced Technology That Can Identify The Factors Which Prevent The Entity From Achieving Its Objectives. The Idea Of Research Is To Preparing An Electronic Program Fer All Audit Work From Planning Through Sampling And Document

For poets to pay a great attention to the Islamic figures and their symbolism in Islam come as a prominent phenomenon in our literature . As there is an impact of them on the brilliant history commemorated by littérateurs . As a matter of fact ، the chronicle of Imam Ali Ibin Abi Talib (peace be upon him) falls in the orbit of the focus Ibn Abi Al-Hadid Al-Mu'tazili steers to in his poems . The current research study is to trace the portrayal of Imam Ali (peace be upon them) in the poetry of Ibn Abi Al-Hadid Al-Mu'tazili ، Seventh Alwiite Poems ، as there is no a study tacking such a conjecture before. In the article there are two axes : the introduction comes as first axis portraying Imam Ali Ibn Abi Talib (peace be upon him) in the wa

        Francisco de Quevedo is a well-known man of letters in the Golden Age of Spanish literature. He is the witness who related to us, in his works, the Spanish community  in that era. He showed in most of his writings the political weakness of Spain, and made prominent the remarkable literary aspect of Spain. He had a very good tlent for poetry, and a rather polite  style in exploiting colloquialisms in his literary writings. He wrote about philosophy, where his most prominent work was "The cradle and the grave". The writer was also very well-known for his puns which were employed to clarify his inner thoughts regarding  the Spanish  situation at that time.

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There are great figures in our nation, who are famous for their encyclopedia in their sciences, and their fame spreads across the horizons for what they presented to their religion and nation.
So they became torches of guidance, advocates of goodness, and treasuries of knowledge until God inherits the earth and those on it.
Among these imams is Imam al-Qurtubi, who died in the year (671 AH), after whom he left a great legacy of valuable books, including this one, which is the subject of my research, his valuable interpretation (Al-Jami’ Li Ahkam Al-Qur’an). Taking from him and his approach in interpreting the verses of judgment, following the method of extrapolation, investigation and deduction to know his style, which he used

The objective of this study is to determine the concentration of copper and lead (mg/L) in drinking water by using absorption spectrophotometic and Atomic Absorption spectrophotometric method from different area in Baghdad and with different intervals , The results show that the concentration of copper and Lead ( mgL) in tap water which remains motionless in plumbing system for following periods one hours, 3 hours, 6 hours, 12 hours, 24 hours, 7 days and 14 days are (1 , 2.2 , 4 , 5.3 , 7.5 , 10 and 16 mgL copper ) & ( 0.3, 0.5 , 0.8 , 1 , 2.5 , 3 , 3.8 mg /L lead ) respectively .from these results its clear that high levels of copper & Lead occur if tap water comes in contact with copper - lead plumbing and copper lead -containing fix

      This research aims at making a comparative survey between the dry season in (2017-2018) and the wet season (2018-2019) in Iraq concerning the variation of rainfall and pressure systems responsible for such a difference. In this paper, seven climatological stations have been selected: Mosul, Kirkuk, Khanaqin, Baghdad, Rutba, Diwaniyah and Basra. Results have shown that the first category of rainfall of the two seasons has recorded a higher number of rainy days in comparison with the second and third categories with a total of 274 day in a dry season and 403 day of a wet season. Further, the total amount of the annual continuous rain is higher than the total of thunderstorms in a dry season as well as in the