ان تقدير مسؤولية المحاسب في تصميم نظام المعلومات المحاسبي من منظور تاريخي سبقت استخدام الحاسوب كأداة معلوماتية للاعمال، لما له من رؤيا بالتطورات الرئيسية لنظام المعلومات والتي اهمها تحديد متطلبات مستخدمي المعلومات وتعيين مضمون وشكل مخرجات النظام من التقارير وتحديد مصادر البيانات وانتقاء القواعد المحاسبية الملائمة فضلاً عن الرقابة الضرورية لتكامل وفاعلية النظام.

ان النظم المحاسبية التقليدية غالبا

        تركز هذا البحث على تصميم عدسة كهروستاتيكية ثلاثية الاقطاب اسطوانية الشكل متحدة المركز ومفصولة  بفتحة هوائية . تم حل معادلة لابلاس بطريقة كثافة الشحنة في مجال بصريات الجسيمات المشحونة  اللانسبية وبغياب تأثيرات شحنة الفضاء إن توزيع الجهد المحوري لعدسة ثلاثية كهروستاتيكية تم حسابه باستخدام كثافة الشحنة الموزعة على الاقطاب، الناتجة من تسليط فولتية معينة على الاقطاب اعتمادا على ق

The research deals with the topic of (formal formation and its semantic projections in the design interior spaces of daily newspapers buildings) including the research problem summarized by the following question: (does the formal formation do a semantic role in the design of the interior spaces?). The research objective has been evident in discovering strong and weak points in the formal formations and their semantic projections in the design of the interior spaces for the daily newspapers buildings, reaching at the best design foundations, and shedding light on the cognitive and scientific importance of the research, and the objective, temporal and spatial limits in addition to identifying the terms. The theoretical framework includes

The design of fabrics and fashion is manifested by aesthetic advantages betting with the movement of society in its quest to develop as an independent art in itself that is linked to the values and aesthetic concepts of other arts and what appears in them of intellectual systems calling for renewal and modernity. Which brought about a wide change in public taste, as well as a desire for innovation . Which made fashion an interesting aesthetic phenomenon and taste is always subject to change constantly to comply with the social variables that occur in human life, as the fashion that appears in a certain era of time and takes a great distance from spreading as something new and out of the ordinary is in fact the fruit of the development of

The research aimed to identify the effectiveness of instructional design according to whole brain theory of Herman in the achievement of chemistry at the fifth scientific students at a secondary school of the General Directorate for Educational in Diyala / Baladruz in Iraq. The research sample Consisted of (57 student, (29) students as experimental group studied according to instructional design strategies for whole brain theory of Herrmann and (28) a student as a control group studied by the usual way for two semesters, a prepared achievement test as article and objective type of multiple choice, the coefficient stability of alpha-Cronbach equation reached (0.86). The research Results showed the presence of a statistically significant d

  What makes the commercial advertisement distinct is the design structure which is built according to artistic and creative concepts and terms based on the visual and formal interdependence relationships to express the motives of the advertising idea, which is based in its action mechanism on the effective variables, some of which are related to the marketing aspect, and others related to the advertisement aspect. The major aspect is the functional and aesthetic variables, which are represented by the vocabulary of the advertisement area for the open spaces such as the street ads. Its promotional dimension is the active forces in the circulation of commodities and products. Therefore, there would be significant problems the designe

One of the unique properties of laser heating applications is its powerful ability for precise pouring of energy on the needed regions in heat treatment applications. The rapid rise in temperature at the irradiated region produces a high temperature gradient, which contributes in phase metallurgical changes, inside the volume of the irradiated material. This article presents a comprehensive numerical work for a model based on experimentally laser heated AISI 1110 steel samples. The numerical investigation is based on the finite element method (FEM) taking in consideration the temperature dependent material properties to predict the temperature distribution within the irradiated material volume. The finite element analysis (FEA) was carried

E-learning applications according to the levels of enlightenment (STEM Literacy) for physics teachers in the secondary stage. The sample consists of (400) teachers, at a rate of (200) males (50%), and (200)females (50%), distributed over (6) directorates of education in Baghdad governorate on both sides of Rusafa and Karkh. To verify the research goals, the researcher built a scale of e-learning applications according to the levels of STEM Literacy, which consists of (50) items distributed over (5) levels. The face validity of the scale and its stability were verified by extracting the stability coefficient through the internal consistency method “Alf-Cronbach”. The following statistical means were used: Pearson correlation coefficient,

Azo ligand 4-((2-hydroxy-3,5-dimethylphenyl)diazenyl) benzoic acid was synthesized from 4-aminobenzoic acid and 2,4- dimethylphenol. Azo dye compounds have been characterized by different techniques (1H-NMR, UV-Vis and FT-IR). Metal chelates of (ZnII, CdII and HgII) have been synthesized with azo ligand (L). Produced compounds have been identified by using spectral studies, elemental analysis(C.H.N.) and conductivity. Produced metal chelates were studied using mole ratio as well sequences contrast types. Rate of concentration(1×10-4-3×10-4 Mole/L) sequence Beer's law. Compound solutions have been noticed height molar absorptivity. The addendum of ligand and compounds has applied as disperse dyes on cotton fabrics for antibacterial activit

Samarium ions (Sm +3), a rare-earth element, have a significant optical emission within the visible spectrum. PMMA samples, mixed with different ratios of SmCl3.6H2O, were prepared via the casting method. The composite was tested using UV-visible, photoluminescence and thermogravimetric analysis (TGA). The FTIR spectrometry of PMMA samples showed some changes, including variation in band intensity, location, and width. Mixed with samarium decreases the intensity of the CO and CH2 stretching bands and band position. A new band appeared corresponding to ionic bonds between samarium cations with negative branches in the polymer. These variations indicate complex links between the Sm +3 ion and oxygen in the ether group. The optical absorption