The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

The probability is considered one of the grammatical cases in all languages of the world. Expressions of probability in Spanish language are expressed by various structures, expressions and some verb tenses. By this study explains the grammatical cases, the verbal periphrases, the impersonal expressions, the future tenses (simple and perfect) and the conditional mode of probability in Spanish language .We have explains these cases in detail with examples that have extracted from various spanish grammar books .The specific objective of this study is to know the resources and constructions of probability in Spanish language and their translation in Arabic language.

تصنف بكتريا Proteus mirabilis  كثالث مسبب لالتهاب المجاري البولية المصاحب لتركيب أنابيب القسطرة البولية. تعد الاغشية الحيوية من عوامل الضراوة اللتي تستعملها البكتريا لمقاومة المضادات الحيوية وفي ضل تطور مقاومة  البكتريا للمضادات الحيوية, صار لزامًا على العلماء والباحيثن في مجال الاحياء المجهرية أيجاد بدائل ذات كفائة عالية قادرة على اختراق جدار الخلية البكتيرية وبالتالي قتلها.في السنوات الاخيرة, اكتسبت دقائق

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

Atheism is one of the most dangerous absurd doctrines that have swept the world in the modern era. Its strength lies in the bodies that stand behind it and adopt its ideologies which are accompanied by the tremendous media momentum of the theses of its supporters based on scientific and non-scientific levels. And since the denial of the existence of the Creator is the main focus and central point which the atheists based their view towards the universe, life and man, this humble research came to discuss the claim of the existence of the world by pure chance, and try to explain this scientifically through the theory of natural selection and survival of the fittest developed by the English biologist Charles Darwin. The resea

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

The game of basketball (orange ball) is considered one of the fast and exciting games in the world. It is played by both sexes and different ages. It has Olympic and international championships and has various performance skills, including defensive ones. This game requires physical abilities that players must have for duties during matches, including special endurance that is compatible with... The peculiarity of the game is the changing rhythm and positions on the field. The importance of the research lies in the importance of special exercises to develop special endurance and its role in influencing the defensive skill performance of the players throughout the duration of the match.The problem of the research appeared in the decline in i

هدف البحث الى اعداد تمرينات super site)) للاعبي الريشة الطائرة فئة الشباب ، ومعرفة تأثير التمرينات على بعض المؤشرات الفسيولوجية ومهارة الضربة الساحقة لدى لاعبي الريشة الطائرة فئة الشباب ، وتم تحديد مجتمع البحث من لاعبي الريشة الطائرة فئة الشباب لنادي الارمني وتم اختيار عينة البحث بالطريقة العمدية (8) لاعبين بالريشة الطائرة من النادي الارمني واستخدمت الباحثتان المنهج التجريبي ذو الاختبار القبلي والبعدي .ويهدف ال