تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي

       It has become clear to see the role of the small and medium enterprises in the economy, and for the continuity of these projects it is necessary to supply finance from the banks, How ever the latter suffers risk of lending.                                                                          

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Thermal energy storage is an important component in energy units to decrease the gap between energy supply and demand. Free convection and the locations of the tubes carrying the heat-transfer fluid (HTF) have a significant influence on both the energy discharging potential and the buoyancy effect during the solidification mode. In the present study, the impact of the tube position was examined during the discharging process. Liquid-fraction evolution and energy removal rate with thermo-fluid contour profiles were used to examine the performance of the unit. Heat exchanger tubes are proposed with different numbers and positions in the unit for various cases including uniform and non-uniform tubes distribution. The results show that

Abstract

That Iraq's dependence on the revenues of the oil product in financing its development programs and growth rates , Making the economy affected by external forces represented by fluctuations in crude oil prices in the global market, Which is directly reflected on the performance and efficiency of the Iraqi economy.

The study adopted its objectives to analyze the time series for the period (1988 - 2015) through the use of standard and statistical methods, Four standard models were estimated to reach those targets, Where the results of the stability test showed instability of most variables at their original level, But to achieve stability when taking the first differences, While the result

     This experiment was carried out in the greenhouse of Al-Adawi area of the Damascus Governorate, and labs of the Horticulture Department, Faculty of Agriculture, Damascus University during the period 2020-2021, to study the effect of biofertilizer, Em1 (0, 4, 8 ml/l), and seaweed extract, Alga 600 (0, 1, 2 g/l) and their interactions on growth and productivity of strawberry plant cv. Festival. data were calculated after six months of culture. The combination treatment of Em1, (8 ml/l) and Alga 600 (2 g/l) resulted in the best morphological parameters (23,93 cm, 27.87, 138.81 cm² for plant height, leaf number, and area respectively), physiological parameters (10.30 %, 60.00 mg/100 gm wet weight, 0.59 % for total soluble solids, v

  The Experiment was conducted during the fall of 2002-2003 at the botanical gardenor of biology Department, Ibn- Al Hiatham Education college Baghdad University to study the effect of two planting dates (23/10 and 6/ll 2002) with different concentrations of GA3 (100 and 200 ppm) on growth characters and the active material of two cultivars (Local and German) of chamomilla (Matricaria chamomilla L.) plants. Randomized complete Block Design (R.C.B.D.) was used with three replications . Each one of the experiment units 1x1m .The parameters study were plant height, no shoots, no inflorescence branches and nodes , leaf area and leaf area index and violate oil percentage. The result showed that planting date. At 23/10 give a significant

An experiment was conducted in the plastic house of the Botanical Garden in the Department of Biology, College of Education for Pure Sciences (Ibn Al-Haitham), University of Baghdad during one growth season. The experiment included the study of the effect of three concentrations of citric acid (0, 75, 150) mg. L-1 and four concentrations of malic acid (0, 50, 100, 150) mg. L-1 and their interaction in some of the growth and yield parameters of the broad bean plant, plant height, dry weight, number of leaves, total chlorophyll content, the number of flowers and pods and the weight of the pod. The experiment was carried out in full random design (4× 3) and with three duplicates, the results showed a significant effect of citric and malic aci

It included the introduction to the research and its importance, as the knee joint is one of the important joints in the human body that are susceptible to injury, and among these injuries is the roughness of the knee that occurs as a result of weakness and imbalance in the work of the quadriceps muscle, so its treatment is through rehabilitation exercises to treat weakness and gain flexibility and strength.Hence the importance of the research by developing rehabilitation exercises with different resistances in the water medium and restoring flexibility and muscular strength for patients with knee roughness for ages from 30-40 years, and the experimental method was used to solve the research problem, and the research sample included (6) of