That the government sector takes a big place in the countries and represents a significant role in the face of challenges and adaptation to the important and necessary changes that occur today, including the use of electronic. The electronic computer is a requirement of modern technology in various fields of science, including accounting, Because it derives its entity and content from the spirit of society and its mentality in all its branches, especially the subject of the research system of government accounting Because of its impact on the planning and financial implementation, especially in the preparation and implementation of the State budget, along with expenditure and revenue. Addressing tells us that the first of the sear

This research presents the kinetics of the saponification reaction using mixed fats of olein and stearin [in the ratio (3:1)] with NaOH solution. In this reaction, excess solution of NaOH was used to ensure the reaction being irreversible. Three parameters were varied to show their effects on the reaction rate .They are: percentage excess of NaOH solution (10 % - 100 %) , temperature (100-150)oC , and stirring speed (400-1100) rpm. It was noticed that increasing the percentage excess of NaOH solution enhances the rate of reaction while increasing temperature decreases the reaction rate since it is exothermic reaction.    Increasing stirring speed also improves the reaction rate because it is mass transfer controlled .Calcu

The effects of essential oilNigella sativa and Menthawas study on the chemical, microbial and sensory properties for soft white cheese that produced from it during storage at 0, 7 and 14 days .The results show significantly percent decrease in moisture for all samplesand maximum decrease was at the latest storage period for all them .The reduced in moisture was accompanied with increase in percentage of protein and fat during of storage period for all samples.
The control sample showed increased in bacterial logarithmic for total count bacterial, coliform, Staphylococcus aureus, proteolytic bacteria, lipolytic bacteria and mold and yeasts during of storage period , the highest results showed at the latest storage period 14days, it w

The study aimed to reveal the role of social capital represented by its dimensions (structural, relational, and cognitive) in strengthening the management of excellence in Azadi Hospital / Duhok. In order to reach the goal of the study, the study variables were highlighted in theory through framing concepts and literary contributions for researchers in this field, In the field, the questionnaire was used as a basic tool to collect data from the individuals in the research sample who were represented by officials and individuals working from administrators and technicians, as (120) forms were distributed to the respondents, and (110) were retrieved from them in a way that is valid for analysis. Several statistical methods have bee

The way used to estimate the fuzzy reliability differs according to the nature of the information of failure time which has been dealt in this research.The information of failure times has no probable distribution to explain it , in addition it has fuzzy quality.The research includes fuzzy reliability estimation of three periods ,the first one from 1986 to 2013,the second one from 2013 to 2033 while the third one from 2033 to 2066 .Four failure time have been chosen to identify the membership function of fuzzy trapezoid represented in the pervious years after taking in consideration the estimation of most researchers, proffional    geologists and the technician who is incharge of maintaining of Mosul Dam project. B

This paper aims to identify how the United Nations works through its website in prioritizing audiences towards international issues، by identifying the digital PR mechanisms used in digital PR contents in prioritizing audiences towards the international issues they deal with. To achieve the objectives of this paper, the researcher used the survey method and content analysis tool with a view to identifying the ranking of international issues on the website of health، peace and security، humanitarian assistance، human rights، women، migrants، refugees and displaced persons، economic development، United Nations affairs، culture and education، environment and climate، sustainable development, and law and crime prevention. One of

            Time is very important in educational institutions. It is also one of our contemporary problem ‚as time is a clear – cut and limited factor‚ it demands that administrators should monitor it by administering and monitoring the principles of time.

Hence‚ the researcher attempts to identify the skills of administrating time and the reasons that cause the waste of time of the Heads of Departments at university of Baghdad.

Significance  of the research:

Time is very important to all educational administrators and one of them is the institutions of Higher education. One of the

This paper performance for preparation and identification of six new complexes of a number of transition metals Cr (lII), Mn (I1), Fe (l), Co (II), Ni (I1), Cu (Il) with: N - (3,4,5-Trimethoxy phenyl-N - benzoyl Thiourea (TMPBT) as a bidentet ligand. The prepared complexes have been characterized, identified on the basis of elemental analysis (C.H.N), atomic absorption, molar conductivity, molar-ratio ,pH effect study, I. Rand UV spectra studies. The complexes have the structural formula ML₂X₃ for Cr (III), Fe (III), and ML₂X₂ for Mn (II), Ni (II), and MLX₂ for Co (Il) , Cu (Il).