تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي

The current research aims to find out the extent to which students of the Faculty of Education for Pure Sciences\/Ibn al-Haitham have owned laboratory academic skills, the researcher adopted a descriptive research approach to conform to the goal of the research, the research sample the consisted of 140 students from the Department of Chemistry Phase II, The research tool, which consisted of a measure of laboratory academic skills, which consisted of seven skills and consisted of 28 paragraphs (four paragraphs per field), was prepared and the pent-up scale was chosen because the selected sample were university students, and the results showed the ownership of students' skills of laboratory academic skills other than skill The use of the libr

The complexity and partially defined nature of jet grouting make it hard to predict the performance of grouted piles. So the trials of cement injection at a location with similar soil properties as the erecting site are necessary to assess the performance of the grouted piles. Nevertheless, instead of executing trial-injected piles at the pilot site, which wastes money, time, and effort, the laboratory cement injection devices are essential alternatives for evaluating soil injection ability. This study assesses the performance of a low-pressure laboratory grouting device by improving loose sandy soil injected using binders formed of Silica Fume (SF) as a chemical admixture (10% of Ordinary Portland Cement OPC mass) to di

G-system composed of three isolates G3 ( Bacillus),G12 ( Arthrobacter )and G27 ( Brevibacterium) was used to detect the mutagenicity of the anticancer drug, cyclophosphamide (CP) under conditions similar to that used for standard mutagen, Nitrosoguanidine (NTG). The CP effected the survival fraction of isolates after treatment for 15 mins using gradual increasing concentrations, but at less extent comparing to NTG. The mutagenic effect of CP was at higher level than that of NTG when using streptomycin as a genetic marker, but the situation was reversed when using rifampicin resistant as a report marker. The latter effect appeared upon recording the mutagen efficiency (ie., number of induced mutants/microgram of mutagen). Measuring the R

Background: Secretory Immunoglobulin A (SIgA) is a subclass of Immunoglobulin A (IgA), It is an antibody that plays an important role in mucosal immunity. It is the main immunoglobulin found in mucous secretions from mammary glands, tear glands and salivary glands, every pathologic process in the body involves the immune system, and periodontal inflammation is one of them and is not an exception. Material and methods: this study was consisted of 60 healthy male participants of an age ranged between (35-50) years old ; 25 of them with generalized moderate chronic periodontists(Clinical Attachment Loss equal to 3-4mm at ≥ 30% of the sites; 20 participants with plaque induced gingivitis and 15 participants had clinically healthy pe

The study searches for the possibility of using duckweed Lemna spp. to reduce the concentration of heavy metals (zinc and iron) in the wastewater of Baghdad by culturing two different densities of the plant with a fresh weights 5 and 10 g/l and without the plant under optimum uncontrolled conditions. The result showed that there was a significant differences at the possibility level of (p? 0.05) for the three treatments, as the highest percentages for zinc removal in the second day for the plant treatment of 5 g/l were 66.40%, while the highest percentage of iron removal were in the tenth days for the plant treatment 10 g/l were 80 %, and noticed that the increase of the heavy metals concentrations accumulated in the plant after bei

The research aims to find out the impact of wages and benefits systems on the performance of employees, which included the research community on a sample of employees in the company, and the sample consisted of (50) employees and an employee, A questionnaire composed as prepared (23) paragraph, use the promised statistically methods in data collected by the questionnaire analysis. The research reached a number of results, the most prominent of which were: There is a correlation between wage systems, benefits and performance of employees, and the presence of the impact of the systems of wages and benefits to the performance of employees. The research was presented a set of recommendations including: increasing the effectiveness of

The results of theoretical and experimental investigations carried out to study the effect of load and relative sliding speed on the abrasive wear behavior in drilling bit teeth surfaces of an insert tungsten carbide bit have been presented. Experimentally, an apparatus for abrasive wear tests conducted on the modified ASTM-G65 was modified and fabricated to facilitate loading and measurement of wear rate for the sand/ steel wheel abrasion test, which involves two cases of contact; first is at dry sand and second is under wet condition. These tests have been carried under varied operating parameters of normal load and sliding speed. A theoretical model based upon the Archard equation has been developed for predicting wear simulation by u

A new panel method had been developed to account for unsteady nonlinear subsonic flow. Two boundary conditions were used to solve the potential flow about complex configurations of airplanes. Dirichlet boundary condition and Neumann formulation are frequently applied to the configurations that have thick and thin surfaces respectively. Mixed boundary conditions were used in the present work to simulate the connection between thick fuselage and thin wing surfaces. The matrix of linear equations was solved every time step in a marching technique with Kelvin's theorem for the unsteady wake modeling. To make the method closer to the experimental data, a Nonlinear stripe theory which is based on a two-dimensional viscous-inviscid interac