The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

The role of Iraqi newspapers in instilling political culture among the public after 2003, a field study on the audience of the city of Baghdad, University of Baghdad, College of Information, Department of Journalism, 2019,
The problem of research is to investigate the role of Iraqi newspapers in instilling the political culture of individuals after 2003, and monitor this role Through the contents and messages provided by the Iraqi newspapers to the public. the research is classified within descriptive research, it adopts the survey methodology and used the questionnaire tool. In fact, the questionnaire was distributed to a sample of 400 individuals that was selected according to the method of multi-stage cluster sample of those who re

     The density-velocity relation is an important tool used to predict one of  these two parameters from the other. A new empirical density –velocity equation was derived in Kf-4 well at Kifl Oil Field, south of Iraq. The density was derived from Gardner equation and the results obtained were compared with the density log (ROHB) in Kl-4 well. The petrophysical analysis was used to predict the variations in lithology of Yamama Formation depending on the well logs data, such as density, gamma, and neutron logs. The physical analysis of rocks depended on the density, Vp, and Vs  values to estimate the elastic parameters, i.e. acoustic impedance (AI) and Vp/Vs ratio, to predict the lithology and hydrocarbon i

In this research a bilateral tin oxide (SnO2) thin films was prepared by Sol-
Gel method, flow coating technique which is considered a simple and cheap
technique. The horizontal sample preparation with and without the use of
installed, and also with installed to vertical sample. Results of optical
spectroscopy that the biggest values of the transmittance T was for horizontal
films with an installed, as for the absorbance A was the biggest values of the
vertical sample. For the reflectivity R was value in the horizontal films with
installed, less than a horizontal films without Sticky as well as for films
vertical. The results of the energy gap Eg for that direct allowed and forbidden
transitions and for the ind

  In this research we prepared thin films from pure polymer  (polyvinyl alcohol PVA )and doped with CuO with concentration 8% ,and Fe2Cl3 at different concentrations (1,5,8)%.This films were prepared by casting method and placed in Britidish (4cm diameter )with thickness(200±5)μm.Through the investigation of(X-ray )diffraction it is found all that the samples have polycrystalline structure .Also we measurement the optical properties from this films such as absorption ,transmittion spectra ,absorption coefficient ,energy gap ,extinction coefficient ,refraction index ,finesse coefficient ,the dielectric constant with two parts the real and the imaginary and the optical conductivity .  
 

thin films of se:2.5% as were deposited on a glass substates by thermal coevaporation techniqi=ue under high vacuum at different thikness

The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:

• many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
• that financial derivatives in the Iraqi environment represent

International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector

This study intends to examine the content of photo coverage related to the Gulf Cup (Gulf 25) as presented by Iraqi photojournalists on Instagram between 02/01/2023 and 27/01/2023. Utilizing content analysis, the two researchers employed the survey method to evaluate 674 digital photos posted by seven photojournalists specializing in this sporting event, which concluded with the Iraqi team's victory in the city of Basra.
Key findings from the study include:
1. The Category "Photos from the Gulf Cup matches" predominated, accounting for 291 instances or 42.794% of the total.
2. Photojournalists exhibited a keen interest in capturing images of attending fans and documenting celebrations surrounding th

The study aims to build a proposed training program for school leaders in the Sultanate of Oman on the planning practices of the Kaufman model in light of the needs and challenges of reality. It also aims to identify the challenges facing school leaders in practicing the stages of strategic planning. To achieve these objectives, the study adopted the descriptive approach due to its suitability to the nature of the study. A questionnaire was used to collect the needed data. The study sample included (225) individuals from school principals, their assistants and senior teachers in post-basic education in the Sultanate of Oman. After processing the data statistically, the study concluded that the reality of planning practices for school lea