natural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a nu

A new method for construction ion-selective electrode (ISE) by heating reaction of methyl orange with ammonium reineckate using PVC as plasticizer for determination methyl orange and determination Amitriptyline Hydrochloried drug by formation ion-pair on electrode surface . The characteristics of the electrode and it response as following : internal solution 10-4M , pH (2.5-5) ,temperature (20-30) and response time 2 sec. Calibration response for methyl orange over the concentrationrange 10-3 -10-9 M with R=0.9989 , RSD%=0.1052, D.O.L=0.315X10-9 MEre%=(-0.877- -2.76) , Rec%.=(97.230 -101.711) .

This research deals with an important grammatical section of the Qur'anic grammar, which is the working names the work of acts in the Quranic grammar in the studies of Iraqi researchers from 1968 to 200 AD.
    The study of working names working verb in the Koran of the important studies, especially among Iraqi researchers, the Iraqi researcher has presented detailed studies related to working names particles action verb in the Koran, and my research is studying this important grammatical section of the Koranic grammar, which is the working names working verb in The Holy Quran in the books of Iraqi researchers and their theses from 1968-2000. I studied in the preface working names of the act, and what the Iraqi res

The objective of the research is to identify the effect of the five-finger strategy on the holistic thinking of chemistry students in the second intermediate grade, where the sample consisted of 60 female students in a second classfrom one of the intermediate schools in Baghdad city, divided into two groups: control and experimental. The experimental design was based on the partial control; the scientific course was defined in the third and fourth chapters of the science book of the second intermediate grade.The two research tools were prepared: the attainment test with the scientific course and the holistic thinking scale paragraph (36) of multiple-choice pre- and posttest. The results showed a statistically significant difference between

Representing banking supervision An important function performed by the Iraqi Central Bank, in order to achieve stability in the financial and banking system, and safeguard the rights of depositors, investors and other targets, and to realize the Iraqi Central Bank banking supervision actors on banks, there must be an awareness of regulatory bank's existing control and subject them, as well as the role of banking oversight interested in spreading this awareness.
So sought search to find out the role played by the Iraqi Central Bank in raising awareness of the regulatory banking between the parties to the regulatory process, through the presentation and analysis of the legal framework for banking supervision and awareness supervisory

The traditional centralized network management approach presents severe efficiency and scalability limitations in large scale networks. The process of data collection and analysis typically involves huge transfers of management data to the manager which cause considerable network throughput and bottlenecks at the manager side. All these problems processed using the Agent technology as a solution to distribute the management functionality over the network elements. The proposed system consists of the server agent that is working together with clients agents to monitor the logging (off, on) of the clients computers and which user is working on it. file system watcher mechanism is used to indicate any change in files. The results were presente

The present research aimed to test the imagination of children, and may build sample consisted of (400) a baby and child, selected by random way of four Directorates (first Resafe, second Resafe ,first alkarkh , second alkarkh), in order to achieve the objective of research the tow researchers have a test of imagination and extract the virtual and honesty plants distinguish paragraphs and paragraphs and difficulty factor became the test consists of (32), statistical methods were used (Pearson correlation coefficient, coefficient of difficult passages, highlight paragraphs, correlation equation, an equation wrong Standard) the tow researchers have a number of recommendations and proposals.

This research deals with a very important subject as it tries to change the theoretical and scientific heritage and some professional rules adopted in the newsroom. Most media students have difficulties in writing news for press correctly. The researcher tries to identify the compatibility of what is published in local news agencies with professional and academic standards.
The research finds detailed editorial rules for a number of news formats which will play an important role in writing news for press easily, especially for the beginners and newcomers. Also, it discovers a new fact denying the beliefs of some researchers and writers in not having news conclusion in news edited according to the inverted pyramid pattern.
The re

The basic solution to overcome difficult issues related to huge size of digital images is to recruited image compression techniques to reduce images size for efficient storage and fast transmission. In this paper, a new scheme of pixel base technique is proposed for grayscale image compression that implicitly utilize hybrid techniques of spatial modelling base technique of minimum residual along with transformed technique of Discrete Wavelet Transform (DWT) that also impels mixed between lossless and lossy techniques to ensure highly performance in terms of compression ratio and quality. The proposed technique has been applied on a set of standard test images and the results obtained are significantly encourage compared with Joint P