Sustainable development is longer that meet the needs of the present generation without compromising the ability of future generations to meet their own needs as it seeks to harmonize economic, social, Why research aims to check the availability of a proposed program takes into account the evidence and scrutiny of financial commitment and performance audit in accordance with the dimensions of sustainable development (economic, environmental, social and institutional) to measure the extent of the province on the needs of current and future generations, The problem with research that there is no audit program ensures the audit of financial statements, commitment and performance of health services in order to achieve sustainable development

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Maximum likelihood estimation method, uniformly minimum variance unbiased estimation method and minimum mean square error estimation, as classical estimation procedures, are frequently used for parameter estimation in statistics, which assuming the parameter is constant , while Bayes method assuming the parameter is random variable and hence the Bayes estimator is an estimator which minimize the Bayes risk for each value the random observable and for square error lose function the Bayes estimator is the posterior mean. It is well known that the Bayesian estimation is hardly used as a parameter estimation technique due to some difficulties to finding a prior distribution.

The interest of this paper is that

يهدف هذا البحث الى بيان مفهوم محاسبة التحوط والمعاملات بالعملة الاجنبية والمشاكل الناجمة عن التعامل بها وتسليط الضوء على القواعد المحاسبية المحلية والدولية المتعلقة بمحاسبة التحوط للحد من مخاطر التقلبات في اسعار صرف العملة التي تتعرض لها الوحدات من خلال جعل الابلاغ المالي للوحدات المحلية بالتوافق مع المعايير الدولية للإبلاغ المالي ولإنجاز هذا الهدف تم اختيار عينة من الوحدات الاقتصادية الع

The main idea of this paper is to define other types of a fuzzy local function and study the advantages and differences between them in addition to discussing some definitions of finding new fuzzy topologies. Also in this research, a new type of fuzzy closure has been defined, where the relation between the new type and different types of fuzzy local function has been studied

المستخلص:

 إن من أهم عوامل نجاح أي مؤسسة (سواء كانت مؤسسة تعليمية أم غيرها من المؤسسات) هو التخطيط الاستراتيجي السليم المبني على أساس علمي ونظام واقعي متكامل بعيداً عن التخمين والحدس.

تتمثل مشكلة البحث بوجود تفاوت بين أعداد الطلبة المقبولين فعلاً والطلبة المخطط قبولهم في الدراسات الأولية بكلية الإدارة والاقتصاد بجامعة بغداد في كل عام دراسي حيث غالباً كانت أعداد الطلبة المقبولين فعل

الخلاصة:
ان المحادثة كانت الشغل الشاغل لكثیر من العلماء المھتمین بدراستھم بھذا المجال من امثال ساكس
.( واخرون ( ١٩٧٤ ) وغرایس ( ١٩٧٥ ) و شكلوف و اخرون ( ١٩٧٧ ) و دانكن ( ١٩٧٢ ) و بیرتن ( ١٩٨٠
قدمت بیرتن ( ١٩٨٠ ) تحلیلا لمسرحیة النادل الابكم لغرض تقدیم طریقتھا. تتوخى الباحثة من
تقدیم ھذا البحث تحلیل تركیب المحادثة منتدى حول القصة الادبیة و القصة الروائیة باستعمال نموذج بیرتن
١٩٨٠ ). و یمیل البحث الى الاجابة عن ا

The research aims to achieve several goals، which are to reveal the issues that the social marketing campaigns organized by the community police in the Iraqi Ministry of Interior focus on، and to identify the communication methods that are used in the social marketing campaigns، as well as to reveal the audience groups that are targeted by the social marketing campaigns organized by them. Community police، as well as identifying the slogans that community police used in their campaigns، and revealing the extent to which community police use new ideas in social marketing campaigns ،The researcher adopted the survey method، relying on content analysis in form and content، to analyze the publications related to social marke

Competitive advantage is a substantial  strategic objective for organizations. It requires high levels in the quality of products and services provided to customers, continuous improvement of costing , care for creativity and innovative employees, and speed unique to the marketing and financial engineering, and business re-engineering processes. The situation in this area, requires actors to attract and develop human resources, including help in proper implementation of the strategic tasks that targeted by those institutions. According to the opinions and viewpoints of management scholars, the competitive advantage resource is the most important issue for organizations in the third millennium, which can be a