اجريت عملية غربلة اولية على عدد من الخمائر المعزولة من مصادر مختلفة من حيث قدرتها على انتاج انزيم الانفرتيز فتبين ان خمس عزلات منها تعود الى جنس  Candida  تميزت بقابليتها على انتاج الانزبم ،  ووجد العزلة التي رمز لها C5  كانت أكفا تلك العزلات  . درست الظروف المثلى لإنتاج الإنزيم وبطريقة المزارع المغمورة  من هذه العزلة  . تبين أن أعلى انتاجية تحققت باستخدام الرافينوز كصدر للكاربون وبتركيز 3% و مزيج خلاصة الخمير

The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

تم معاملة نفط خام البصرة كاملا بالهيدروجين وكذلك المقطر الجوي المشق من نفط خام البصرة الذي مدى غليانه من بداية درجة الغليان الى  623 كلفن والمقر الفراغي المشتق من نفط خام البصرة ايضا والذي مدى غليانه من 623 الى 823 كلفن وكذلك المقطر النفطي الواسع المشتق من نفط خام البصرة ايضا والذي مدى غليانه من بداية درجة الغليان الى 823 كلفن في مفاعل ثلاثي الاطوار باستخدام الكوبلت مولبيدنيوم المحمول على الالومين

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev

The woman is a entity that hard-to-reach inside here . Despite of her tenderness , she is an entity that preserves many secrets and may expose others she just know these secrets . She has an accurate observation of everything that surrounds of her so she is entrusted with the most important task in the life that care of the children , because here accuracy of the remark , ability to tolerance it is really half of the society and its foundation , from this point of view we find it important to study her poet and what is expressing of her feelings . The researcher chose two consecutive and overlapping times which is complement each of other in many aspects - the Abbasid and the Andalusian era . I

حاولنا, في هذا البحث القيام بعمل مراجعة نقدية وتقييم للثلث الأول من الترجمة العربية لرواية بيت الارواح والتي تعد اول عمل روائي ومن الروائع الادبية للكاتبة التشيلية المعاصرة إيزابيل أليندي, تكفلت دار النشر بلازا يانيس بنشر هذا العمل عام (1982) وترجمه الطبيب والسياسي السوري سامي الجندي. وتكفلت دار الجندي للنشر (1998) بنشر ترجمة الرواية.

Basket ball game is one of the collective game that practiced widely with continuous developing .Through it has four chase .it required from it’s the player to have number of physical capable. One of these is endurance of strength in order to perform defense and attack duties. The problem is declining the level of this capable that hands inverting to defence and attack performance. The aim of research is to know the effect of using various exercises in developing endurance of strength and effect in developing two skills. dragging of defense and movement of defender player. The two researchers proposed that there are differences that have statistic function between post-test and pre-test for two experimental and control groups. The experim