Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

The novel has recently received great attention from readers and before them writers, due to the role it is playing, and this indicates an important rule, which is whenever there is art or creativity, there must be a criticism of its own, and this criticism is certainly no less important than its owner, so we find There are critics who have their distinguished literary position in following up the narrative development, and trying to describe the transformation of its elements, including Professor Fadel Thamer, and whoever wants to approach an element of the novel as an explorer, he must stand on the visions of this critic about it, and this is what made us take the element (personality) Tracking the most important opinions of the critic

Novel has recently  received the attention of readers and writers greatly, because of the role they play, and this indicates an important rule, which is whenever there is an art or creativity, there must be a respective criticism, and this criticism is certainly not less important than the author. So there are critics who have a prestigious literary position in the follow-up story development, and trying to describe the transformation of its elements. One of these critics is professor Fadhel Thamer, and who wants to approach one of the elements of the novel exploring, must stop on the visions of this critic about it , and that’s why we take the (character) element following the most important opinions of this critic about

This paper deals with the restrictive/nonrestrictive relative clauses in German and Arabic. I will, first of all, be concerned with some theories that have been provided to define the restrictive and the nonrestrictive relative clauses, particularly with the phonetic hypothesis. It will be, then, shown that the phonetic aspect is unable to give clear answers in this respect. The best way to determine restrictivity in both languages is, I think, by implementing of semantic indicators.

In this paper the research introduces a new definition of a fuzzy normed space then the related concepts such as fuzzy continuous, convergence of sequence of fuzzy points and Cauchy sequence of fuzzy points are discussed in details.

           This paper introduce two types of edge degrees (line degree and near line degree) and total edge degrees (total line degree and total near line degree) of an edge in a fuzzy semigraph, where a fuzzy semigraph is defined as (V, σ, μ, η) defined on a semigraph G^* in which σ : V → [0, 1], μ : VxV → [0, 1] and η : X → [0, 1] satisfy the conditions that for all the vertices u, v in the vertex set,  μ(u, v) ≤ σ(u) ᴧ σ(v) and  η(e) = μ(u₁, u₂) ᴧ μ(u₂, u₃) ᴧ … ᴧ μ(u_n-1, u_n) ≤ σ(u₁) ᴧ σ(u_n), if e = (u₁, u₂, …, u_n), n ≥ 2 is an edge in the semigraph G

Fuzzy orbit topological space is a new structure very recently given by [1]. This new space is based on the notion of open fuzzy orbit sets. The aim of this paper is to provide applications of open fuzzy orbit sets. We introduce the notions of fuzzy orbit irresolute mappings and fuzzy orbit open (resp. irresolute open) mappings and studied some of their properties. .

ان الغرض من هذا البحث هو المزج بين القيود الضبابية والاحتمالية. كما يهدف الى مناقشة اكثر حالات مشكلات البرمجة الضبابية شيوعا وهي عندما تكون المشكلة الضبابية تتبع دالة الانتماء مرة دالة الاتنماء المثلثية مرة اخرى، من خلال التطبيق العملي والتجريبي. فضلا عن توظيف البرمجة الخطية الضبابية في معالجة مشكلات تخطيط وجدولة الإنتاج لشركة العراق لصناعة الأثاث، وكذلك تم استخدام الطرائق الكمية للتنبؤ بالطلب واعتماده