The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects

The aim of the current research is to analyze the content of the two science books (chemistry units) for the two grades ( first and second intermediate ) according to environmental ethics, as the research community and its sample of the two science books (chemistry units) for the two grades ( first and second intermediate ), approved by the Iraqi Ministry of Education for the academic year ( 2021-2022 ), and the two researchers adopted the descriptive ( analytical ) approach, and the researchers built a standard for environmental ethics, and the validity of the tool was confirmed by presenting it to a group of experts, and then the researchers analyzed the two books in light of the standard prepared based on the implicit explicit idea, and

The purpose of this research is to design a list of the scientific and moral values that should be found in the content of the computer textbook for the second intermediate grade, as well as to analyze the content of the above- mentioned book by answering the following question:

 What is the percentage of availability of scientific and moral values in the content of the computer textbook for Second Intermediate grade issued by the Iraqi Ministry of Education / the general directorate of the curriculum, for the academic year (2017-2018)? 

In order to achieve the research objectives, the descriptive method (content analysis method) was adopted. The research community has been iden

Abstract

This study dealt with " The Strategic analysis of Operating Income". The study Concerned with two main variables, they are: Strategic analysis and operating income and used one of the total  strategic analysis tools, it is "resources analysis method" through analysing the change in operating income in the years that taken in comparing in three components: growth, price recovery and productivity.

To achieve the goal of the research, the study depended upon a hypothesis, "The strategic analysis of operating income leads to supply the appropriate information for the management to make sure of executing its definite strategies".

There is agroup o

La stylistique, héritière de la rhétorique, est ‘la science du style’. La stylistique

qui a commencé, dès son apparition, par être divisée en stylistique de l’expression et

stylistique génétique s’est vu connaître d’autres classements en stylistique idéaliste,

structuraliste, fonctionnaliste ; générativiste….etc.

Cette évolution continuelle reflète la richesse de cette discipline. La diversité des

courants et écoles dans ce domaine se traduit sur le champ par une variété de méthodes

d’analyse stylistique.

L’enjeu principal dans la plupart de ces méthodes d’analyse est la manière selon la

quelle la relation entre langue et parole, langu

قدمت الدراسة تحليلاً جغرافياً لمعدلات الولادة الميتة في العراق لعام 2023باستثناء اقليم كردستان وبالاعتماد إلى بيانات وزارة الصحة العراقية ، وتشير نتائج الدراسة الى ان هناك تبايناً واضحاً في معدل الولادات الميتة بين المحافظات، حيث سجلت محافظة البصرة أعلى المعدلات بواقع (7.7 في الالف) ومحافظة الأنبار أدناها وبمعدل بلغ (0.7 في الالف)، فضلا عن تفوق معدلات الولادة الميتة للذكور على الاناث وبمعدل بلغ (3.1 في الالف) مقاب

The words in the Holy Qur’an are distinguished by the
accuracy of expression, their elegance, the lightness of their
performance, the harmony of their timbre, as well as the ease of
their pronunciation. We find the coarse words in which the
movement of sounds and the hesitation of the soul are mixed, as
it was distinguished by the abundance of its words indicating the
same meaning without a phenomenon that the reader or the
listener notices

In this work, electrochemical process was presented to polymerized eugenol on Gr.2 and Gr.5 titanium alloys before and after treated by Micro Arc Oxidation (MAO), where Gr.2 is commercial pure titanium and Gr.5 is Ti-6Al-4V dental alloys. The deposited layers were characterized by scanning electron microscopy (SEM), energy-dispersive X-ray spectroscopy (EDS), X-ray diffraction (XRD), and Fourier transform infrared spectroscopy (FTIR). The adhesion strength of polymeric thin-film was estimation by using pull-off adhesion test and the result was the adhesion strength of PE was (1.23 MPa) on Gr.2 before MAO and increase to (1.98 MPa) on Gr.2 after MAO treatment. The corrosion behavior of Gr.2 and Gr.5 alloy in artificial saliva environment at

Human resources are considered as strategic fortune for being the main driver of the development wheel in the society, and the field of education and learning is one of the main pillars of this fortune for its great effect in the process of economic and social progress of individuals. I was the subject of education to the concerns of many countries, as adopted national policies . And regional support and the reduction of constraints, so came our study (education hub for human development) to identify the role of education in human development and to identify the obstacles facing the education process and the extent of its impacts negatively on the process of human development also contribute to the knowledge of school enrollment and the