The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem

The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on

The effect of solution heat treatment on the mechanical properties of Aluminum-Copper alloy. (2024-T3) by the rolling process is investigated. The solution heat treatment was implemented by heating the sheets to 480 C° and quenching them by water; then forming by rolling for many passes. And then natural aging is done for one month. Mechanical properties (tensile strength and hardness) are evaluated and the results are compared with the metal without treatment during the rolling process. ANSYS analysis is used to show the stresses distribution in the sheet during the rolling process.  It has been seen that good mechanical properties are evident in the alloy without heat treatment due to the strain hardening and also the mechanical

The investigation of the effect of tempering on thermal analysis of
Al-Ti-Si alloy and its composites with MgO and SiC particles was
performed. Thermal analysis was performed before and after
tempering by DSC scan. Optical microscopy was used to identify the
phases and precipitations that may be formed in base alloy and
composites. X-ray diffraction test indicated that the Al3Ti is the main
phase in Al-Ti-Si alloy in addition to form Al5Ti7Si12 phase. Some
chemical reactions can be occurred between reinforcements and
matrix such as MgO.Al2O3 in Al-Ti/MgO, and Al4C3 and Al(OH)3 in
Al-Ti/SiC composite. X-ray florescence technique is used to
investigate the chemical composition of the fabricated specimens.
H

The antimicrobial activity of ginger extracts ( cold-water, hot-water, ethanolic and essential oil ) against some of pathogenic bacteria ( Escherichia coli , Salmonella sp , Klebsiella sp , Serratia marcescens, Vibrio cholerae , Staphylococcus aureus , Streptococcus sp) was investigated using Disc diffusion method , and the results were compared with the antimicrobial activity of 12 antibiotics on the same bacteria . The results showed that the ginger extracts were more effective on gram-positive bacteria than gram-negative . V. cholerae and S. marcescens,were the most resistant bacteria to the extracts used , while highest inhibition was noticed against Streptococcus sp (28 mm) . The ethanolic extract showed the broadest antibacterial ac

Indicative supervision represents the comparison between direct intervention (acquisition, nationalism) and participation through rules.

The last financial crisis reflected our needs for different approaches of supervision consist with our goals, but the crisis reveals also number of sounds requested and pressured toward direct control (Intervention via forces) through government acquisition and nationalization.

This study attempts to deal with crisis lessons, in the field of choice between indicative and direct supervision which government authorities used to reduce the bad effect on the monetary firms.

Iraqi banks suffered from high levels of direct co

The Gulf Cooperation Council (GCC) is the only one in the Arab system, which has been able to formulate a strategic vision with its dimensions and objectives, and that for its great achievements have contributed significantly to the development of the external and internal economic relations of the Gulf Cooperation Council six through the consolidation of economic policies, projects and joint institutions . There is no doubt that the establishment of the Cooperation Council for the Arab Gulf States six, has made security expensive as long as the aspiration to them the leaders and peoples of the region is the adoption of the GCC countries on itself in order to build a self strength ensures cut off the road to all interference in the affai

The Internet image retrieval is an interesting task that needs efforts from image processing and relationship structure analysis. In this paper, has been proposed compressed method when you need to send more than a photo via the internet based on image retrieval. First, face detection is implemented based on local binary patterns. The background is notice based on matching global self-similarities and compared it with the rest of the image backgrounds. The propose algorithm are link the gap between the present image indexing technology, developed in the pixel domain, and the fact that an increasing number of images stored on the computer are previously compressed by JPEG at the source. The similar images are found and send a few images inst

As cultures are mainly divided into collectivistic and individualistic, members tend to emphasize, through communication, either their position as part of their group or their independence from the group. This emphasis is manifested in using the pragmatic concepts of positive politeness and negative politeness. The present study looks into the reflection of these two cultures in Rockstar’s renowned video game, Red Dead Redemption 2 (2018). It aims at identifying the two cultures as present in the game and showing their significance to its narrative. It fills the gap in the studies of language used within video games as well as its cultural reflections. The study addresses the following question: What are the positive and negative