The globalization concept is regarded one of the modern concept which had seen in the last time while it hadn’t occur now only, but it had seen clearly with the technology &information revolution beside the quick development  in the communication net which had made the world like a small village .

Since accounting is regarded business language based on integrated theoretical framework consists of many connected objective & rules which led to consistent accounting standards .

So with this development there is a clear need to consolidate  the concepts , policies ,and applications which the companies use it in treating its financial events .

الطائفية وتداعياتها على بناء الدولة العراقية المعاصرة

افرض ان (X1, X2, …. , Xn) هي عينة عشوائية من توزيع له دالة احتمالية الكثافة . المثال المعتاد في مثل هكذا تقدير للامكان الاعظم (MLE)  هو ليس وحيد باخذ  ليكون كثافة منتظمة عليه، مثل .

انظر [Bicked and Doksum (1977, P111)] او [Hogg and Craig (1978, P(207)] بالاضافة الى احضار بعض الامور غير الطبيعية.

ان التحول في الحياة الاقتصادية الناتج عن التقدم التكنولوجي وتقنية المعلومات في مجالات الفضاء والتقدم في الاتصالات السلكية واللاسلكية والالكترونيات الدقيقة مكنت الشركات من ارسال كميات هائلة من البيانات بتكاليف منخفضة.

وان انتشار الشركات متعددة الجنسبة والتي سعت لتحقيق السيطرة على اقتصاديات العالم من خلال فروعها المنتشرة فتحتاج الى نظم للانتاج والتكاليف ونظم للمعلومات الادارية والمحاس

Given a matrix, the Consecutive Ones Submatrix (C1S) problem which aims to find the permutation of columns that maximizes the number of columns having together only one block of consecutive ones in each row is considered here. A heuristic approach will be suggested to solve the problem. Also, the Consecutive Blocks Minimization (CBM) problem which is related to the consecutive ones submatrix will be considered. The new procedure is proposed to improve the column insertion approach. Then real world and random matrices from the set covering problem will be evaluated and computational results will be highlighted.

This article investigates Iraq wars presentation in literature and media. The first section investigates the case of the returnees from the war and their experience, their trauma and final presentation of that experience. The article also investigates how trauma and fear is depicted to create an optimized image and state of fear that could in turn show Iraqi society as a traumatized society. Critics such as Suzie Grogan believes that the concept of trauma could expand to influence societies rather than one individual after exposure to trauma of being involved in wars and different major conflicts. This is reflected in Iraq as a country that was subjected to six comprehensive conflicts in its recent history, i.e. less than half a century; th

The Department of Chemical and Biological Engineering, Al-Khwarizmi College of Engineering at Baghdad University has lately renovated its own research laboratories to comply with international safety measures and conduct undergraduate and postgraduate research. In this regard, the department has harnessed some amenities within the college to establish these laboratories taking into accounts creating a convenient, safe, and developed working environment for both researchers and students. A precise procedure was followed to establish this laboratory which includes providing new bench tops which offer spacious working places for workers. These benches were supplied with power points, gas, water, and compressed air outlets. In addition,

  This research aims to test the relation and effect of the process of organizational change as an independent variable (change in human resources, technological change, change in tasks, change in organizational structure) in organizational performance as a variable of success (financial performance, operational performance, customer satisfaction, growth). And learning) in the Office of the province of Baghdad, as well as determine the existence of differences of statistical significance between the variables of research, and then try to come out with a set of recommendations to contribute to the strengthening of organizational performance, and carried out this research on the eye of the vertical number (75) individuals, The