لمقدمة

     الحمد لله رب العالمين والصلاة والسلام على سيد الأنبياء والمرسلين نبينا محمد صلى الله عليه وسلم وعلى  واصحابه أجمعين  ومن تبعهم وأهتدى بهداهم الى يوم الدين اما بعد :

        فوظيفة القضاء وظيفة سامية يراد منها اقامة العدل ولا يستقيم حالهم الا به دفعاّ للظلم ، ولقد اولى النبي صلى الله عليه وآله وسلم ومن بعده الخلفاء الراشدون

Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I

In this work a chemical sensor was built by using Plane Wave Expansion (PWE) modeling technique by filling the core of 1550 hollow core photonic crystal fiber with chloroform that has different concentrations after being diluted with distilled water. The minimum photonic bandgap width is.0003 and .0005 rad/sec with 19 and 7 cells respectively and a concentration of chloroform that filled these two fibers is 75%.

This work presents the use of laser diode in the fiber distributed data interface FDDI networks. FDDI uses optical fiber as a transmission media. This solves the problems resulted from the EMI, and noise. In addition it increases the security of transmission. A network with a ring topology consists of three computers was designed and implemented. The timed token protocol was used to achieve and control the process of communication over the ring. Nonreturn to zero inversion (NRZI) modulation was carried out as a part of the physical (PHY) sublayer. The optical system consists of a laser diode with wavelength of 820 nm and 2.5 mW maximum output power as a source, optical fiber as a channel, and positive intrinsic negative (PIN) photodiode

This research aims at building a proposed training program according to the self-regulated strategies for the mathematics teachers and to identify the effect of this program on relational Mathematics of teachers. The sample of the research was (60) Math teachers; (30) teachers as experimental group and (30) teachers as control group. The results of the current research reacheded that the proposed training program according to some self-managed learning strategies, meets the needs of trainees with remarkable effectiveness to improve the level of their teaching performance to achieve the desired goals. Training teacher according to self-managed learning strategies is effective in bringing about the transition of training to their students

The present work aimed to study the effect of Grave's disease on the different tissues and organs of the body by using Wayne Thyrotoxicosis Diagnostic Index (WTDI) and Basel Metabolic Index (BMI). To reach such aim, (35) patients were involved (25 females and 10 males). A control group of (15) healthy individuals (10 females and 5 males) was selected for comparison , as well as , the following: 1- Wayne Thyrotoxicosis Diagnostic Index (WTDI) applied on patient group and control group under the supervision of specialist medical team , this index include (19) sign and symptom , the appearance of one of them may be lead to the others. The sings and symptoms of the index appear only on the patients. There is no Significant di

A solar updraft tower power plant (solar tower) is a solar thermal power plant that utilizes a combination of solar

air collector and central updraft tube to generate an induced convective flow which drives pressure staged turbines to generate electricity.

 This paper presents practical results of a prototype of a solar chimney with thermal mass, where the glass surface is replaced by transparence plastic cover. The study focused on chimney's basements kind effect on collected air temperatures. Three basements were used: concrete, black concrete and black pebbles basements. The study was conducted in Baghdad from August to November 2009.

The results show that the best chimney efficiency attaine

The first studies on shocks and vibrations were carried out at the beginning of the 1930s to improve the behavior of buildings during earthquakes. Vibration tests on aircraft were developed from 1940 to verify the resistance of parts and equipments prior to their first use. Flutter is a well-known example of dynamic aero elasticity, where when oscillation of structure interacted with unsteady aerodynamic forces the flutter will occur. Vibration on any structure without damping means that self-harmonic oscillation will occur, and in most cases the oscillation may start to increase until structural failure. This behavior is very similar to resonance phenomena if only the oscillation is being studied as a vibration case. In vibration suppre

In this work, an investigation for the dynamic analysis of thin composite cylindrical and spherical shells is presented. The analytical solution is based upon the higher order shear deformation theory of elastic shells from which the developed equations are derived to deal with orthotropic layers. This will cover the determination of the fundamental natural frequencies and mode shapes for simply supported composites cylindrical and spherical shells.

      The analytical results obtained by using the derived equations were confirmed by the finite element technique using the well known Ansys package. The results have shown a good agreement with a maximum percentage of discrepancy, which gives a confidence o