Abstract

Nowadays, the adoption of economic unity on the accuracy of financial reporting is very important. Economic units need accurate financial reporting to be more competitive and to improve the performance. Management can also achieve financial information in real time through the application of ERP systems. This system will facilitate management to access the most up-to-date information such as planning, monitoring and evaluating the business processes of the organization to be more effective.

On the practical side, the Enterprise Resource Planning (ERP) system was applied to the General Company for Vegetable Oils to demonstrate a course in enhancing the accuracy of financial reporting.

In this paper , some of lexical stylistic , syntactical stylistic  devices , and one phonetic stylistic device are going to be illustrated in the study of the aphorisms of “life and death” . These stylistic  devices are parallelism , hyperbole , alliteration , meiosis , irony , oxymoron , cliché , litotes , metalepsis , and loose sentences.  This paper aims at identifying the functions and the  frequencies of these devices. These stylistic devices make one speech and writing more interesting and help to get the attention of readers/ listeners

The Quantitative high-resolution planktonic foraminiferal analysis of the subsurface section in three selected wells in the Ajeel Oil Field (Aj-8, Aj-12, and Aj-15) in Tikrit Governorate, Central Iraq has revealed that Shiranish Formation deposited in Late Campanian- Latest Maastrichtian age. This formation consists mainly of marly and marly limestone yielding diverse planktonic foraminiferal assemblages and calcareous benthic foraminifera, with a total of 46 species that belong to 23 genera, Three zones and four subzones, which cover the Late Campanian to the Latest Maastrichtian, were identified based on the recorded planktonic foraminifera and their ranges. They are as follows:1. Globotruncana aegyptiaca Zone that dated to be Lat

Asphalt binder is a thermoplastic material that conducts as an elastic solid at lower service temperatures or throughout fast loading rate. At a high temperature or slow rate of loading, asphalt binder conducts as a different liquid. The classical duplication generates a required to assess the mechanical properties of asphalt concrete at the anticipated service temperature to reduce the stress cracking, which happens at lower temperatures, fatigue, and the plastic deformation at higher temperatures (rutting). In this study, an achievement was made to assess the effect of temperature on the mechanical characteristics of asphalt concrete mixes. A total of 132 asphalt concrete samples were attended utilizing two asphalt cement grades (40-50) a

out of the familiar context in interior design and surprise the user with a new design event that is emotionally caressing psychologically and physically alluring which is not an easy matter in a time where knowledge is within everyone's reach, and the reasons for achieving the design event became a creative evaluation by the user, not only at the formative level, but also at the space level as a design event that is dealt with by a causal and not inevitable manner, Achieving the event of surprise in designing interior spaces has proved to be a great challenge to the interior designer's abilities to think of out of the ordinary and bypassing the user's cognitive reference as an experience to achieve the emotions of surprise, suspense, attra

Iron-Epoxy composite samples were prepared by added
different weight percentages (0, 5, 10, 15, and 20 wt %) from Iron
particles in the range of (30-40μm) as a particle size. The contents
were mixed carefully, and placed a circular dies with a diameter of
2.5 cm. Different mechanical tests (Shore D Hardness, Tensile
strength, and Impact strength ) were carried out for all samples. The
samples were immersed in water for ten weeks, and after two weeks
the samples were take-out and drying to conducting all mechanical
tests were repeated for all samples. The hardness values increased
when the Iron particle concentration increased while the Impact
strength is not affected by the increasing of Iron particles
c

Sixty samples of commercially available contact lens solutions were collected from students at the Pharmacy College/Baghdad University. The types of lenses used varied from medical to cosmetic. They were cultured to diagnose any microbial contamination within the solutions. Both used and unused solutions were subject for culturing. Thirty six (60%) used samples showed bacterial growth, fungal growth was absent. Pseudomonas aeruginosa accounts for the highest number of isolates (25%) followed by E. coli (21%), Staphylococcus epidermidis (6.6%), Pseudomonas fluorescence (5%) and Proteus mirabilis (1.6%) respectively. Only one (1) unused (sealed) sample showed growth of P. fluorescence.