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 main object of this paper is to study the representations of monomial groups and characters technique for representations of monomial groups. We refer to monomial groups by M-groups. Moreover we investigate the relation of monomial groups and solvable groups. Many applications have been given the symbol G e.g. group of order 297 is an M-group and solvable. For any group G, the factor group G/G? (G? is the derived subgroup of G) is an M-group in particular if G = Sn, SL(4,R).

The purpose of the study is to investigate the effect of the constructivist model of yager in acquiring the geographical concepts among first intermediate students in geography. The study was carried on based on the null hypothesis, which states, there is no significant difference at the level of (0.05) between the experimental group that follows yager model in learning the principles of geography, and the control group that studies the same subject considering the traditional methods of learning, the. To do so, a sample of (70) first-intermediate student were chosen purposefully from two random class for the academic year (2016-2017) divided into two groups. The selected schools located at Al-rusafa side in the city of Baghdad, as well

A load flow program is developed using MATLAB and based on the Newton–Raphson method,which shows very fast and efficient rate of convergence as well as computationally the proposed method is very efficient and it requires less computer memory through the use of sparsing method and other methods in programming to accelerate the run speed to be near the real time.
The designed program computes the voltage magnitudes and phase angles at each bus of the network under steady–state operating conditions. It also computes the power flow and power losses for all equipment, including transformers and transmission lines taking into consideration the effects of off–nominal, tap and phase shift transformers, generators, shunt capacitors, sh

The process of employing modern technology in a consistent manner is what the researcher is interested in, and the psychological role of the sound effect in enhancing psychopathic representations in cinematic characters, which had a wide resonance in the field of cinematic films, and after the predominance of digital technology in the production of contemporary films, the sound effect has a higher efficiency And a good level of advanced aesthetic and dramatic expression in film employment, so many directors resorted to this type of films by using various new and advanced techniques and technological programs in their industry, since the traditional construction does not achieve the dazzling that the viewer desires.

Accordingly, th

The aim of this study is to get practical evidence from the Egyptian business environment The Impact of Audit Committees Effectiveness and External Audit Quality on Timeliness of annual Financial Report. Design and methodology: The study based on the content analysis technique to examine the annual reports of a sample of (30) companies listed on the Egyptian Stock Exchange (EGX100) during the period (2016-2019) with a total of (120) respondents. To test the research hypotheses, the results of the study indicate that there is a negative significant impact of audit committees on timeliness of annual financial report. Moreover, while there is a negative impact on the quality of the external audit on the timing of issuing the annual

Chapter-1

Problem of the research: 

The studies and researches have noticed the aggravation of violence practice in all educational means using different and innovated styles against children in the school and house in order to upbringing by the parents or the school .

It is a training method for the person to participate in the society and prepare him to be an effective member.

The current research confines the children in age (6-12) years old representing the primary stage who face different kind of violence during the familiar or school education.

The current research aims to:

1 – The kinds of violence which happens to the children in the primary

Objectives: This study aimed to evaluate and compare the effect of plasma treatment versus conventional treatment on the micro shear bond strength (μSBS), surface roughness, and wettability of three different CAD/CAM materials. Materials and methods: Sixty cylindrical specimens (5 mm diameter ×3 mm height) were prepared from three different CAD/CAM materials: Group A: Zirconia, Group B: Lithium disilicate, and Group C: Resin nano-ceramic. Each group was subdivided into two subgroups according to surface treatment used: Subgroup I: Conventional treatment, zirconia was sandblasted with Al2O3, while lithium disilicate and resin nano-ceramic were etched with hydrofluoric acid. Subgroup II: Plasma treatment, the surface of each material was tr

Aim: To evaluate the effect of ultrasonic agitation for retrograde biodceramic root repair, MTA and biodentine filling materials on push-out bond strength to dentine walls. Materials and Methods: Ninety extracted human teeth with single straight roots were selected randomly. After disinfection and cleaning, the coronal portions were sectioned to standardize the root canal length at 15mm. following root canal shaping, obturation and apical roots resection, retrograde cavities were prepared. Teeth were categorized depending on the filling material used into three groups, 30 teeth each. Group A filled with bioceramic root repair material, B with MTA and C with Biodentine material. These groups were divided in to three subgroup (n= 10). Subgrou