Tobacco products of all kinds are harmful to public health, so legislation has paid great attention to regulating the process of tobacco production and distribution, whether at the level of national or international legislation, in a way that achieves legal protection for these products, so the establishment of civil liability for tobacco companies as a result of harm to the smoker The positive and the negative provoked a jurisprudential dispute due to the specificity of the work of these companies, and the jurisprudence differed in the legal nature of tobacco companies ’liability between contractual and tort liability in a way that enables the injured smoker to obtain his right to compensation.

The research aims to show the role or extent of the impact of financing in its various forms on the municipal performance before and after the financial deficit through relying on the analytical research methodology of the research community represented by the Directorate General of Municipalities and the Directorate of Maysan municipalities as a sample of research (13) municipal institutions for a period of (8) years, Considering the completion of the final accounts of these years, which provides the necessary data for the study, in addition to the variation in the quality and amounts of grants allocated to municipal institutions during these years, which gives a clearer and more comprehensive picture of the reality of allocatio

And the necessity for the progress of modern societies Because the scientific and objective characteristics that characterize modern societies and distinguish them from traditional societies, Is represented by the extent of its innovative achievements in the theoretical, applied and material scientific and spiritual fields. It should be noted that quality and innovation in modern societies is based on two main pillars, Standard measures for measuring and evaluating innovations to achieve their high quality, And the dissemination of the culture of innovation to spread awareness of the importance and conditions of success, and this is done by the advanced industrial countries, However, despite the great disparity between developed industri

A true random TTL pulse generator was implemented and investigated for quantum key distribution systems. The random TTL signals are generated by low cost components available in the local markets. The TTL signals are obtained by using true random binary sequences based on registering photon arrival time difference registered in coincidence windows between two single – photon detectors. The true random TTL pulse generator performance was tested by using time to digital converters which gives accurate readings for photon arrival time. The proposed true random pulse TTL generator can be used in any quantum -key distribution system for random operation of the transmitters for these systems

A Forensic Accounting is represent science that deals with the application of knowledge in the areas of accounting, finance, tax and audit for the analysis, investigation, inquiry, inspection and testing issues in the civil law and criminal law in an attempt to reach the truth through which enable the Forensic Accountant to provide his Expert opinion , forensic accounting plays a major role by providing a range of important services in the field of investigation for fraud and litigation support, As one of the most important legal and accounting functions is to investigate allegations of alleged by the related parties, especially those allegations related to the existence of fraud, since the goal of judicial accountant will depend

Abstract:

One of the important things provided by fuzzy model is to identify the membership functions. In the fuzzy reliability applications with failure functions of the kind who cares that deals with positive variables .There are many types of membership functions studied by many researchers, including triangular membership function, trapezoidal membership function and bell-shaped membership function. In I research we used beta function. Based on this paper study classical method to obtain estimation fuzzy reliability function for both series and parallel systems.

    Many studies have been made and still concerning the field of translation. Since the mid-90's a considerable amount of researches has tackled the problem of gender and its effect on the process and the product of translation. Simon (1996, p 508) points out that when comparing women and men as translators and writers through history, women seem to be the weaker side. This paves the way to feminist movements which produce prominent studies concerning gender as a concept and translator's gender as practice on the quality and the accuracy of the translation.           

     Flotow (in Meschia, 2012, p 1-4) outlines several issues that can be

   In the present study, semi – batch experiments were conducted to investigate the efficiency of ozone microbubbles (OMBs) in the treatment of aqueous dye solutions methylene orange under different reaction conditions such as  effect of initial solution pH , ozone generation rate and initial MO-concentration. The results showed that the removal of MO by OMBs were very high at the acidic and alkaline media and upon increasing the generation rate of ozone from 0.498 to 0.83 mg/s, the removal efficiency dramatically increased from 75to 100% within 15 min. The rate of oxidation reaction followed a pseudo first- order kinetic model. The results demonstrated that OMBs is efficient in terms of the decline of methylene orange c