The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

       سلاح السيف العربي(sabre) حديث النشوء بالنسبة للاعبة العراقية إذ تم ممارسته خلال السنوات الأخيرة, ويتطلب شروط فنيه ميكانيكيه خاصة وفقآ لطبيعة الحركات وأن هذه الفعالية تعتمد بشكل رئيسي على مقدار مايمتلكه الرياضي من قوة وسرعه خاصة عند تطبيق المهارات الأساسية (الطعن والتقدم والتقهقر وأوضاع الدفاع المختلفة), وأن هذه الحركات تتطلب مستوى من القدرات البدنية كالقوة المميزة بالسرعة وال

Stimulative effect of 10 mW He-Ne laser on the phagocytic activity of human polymorphonuclear leukocytes( PMNs) has been studied in vitro. Normal polymorphonuclear leucocytes were isolated from the human peripheral blood. A mixture of 0.25 ml of Hanks solution, 0.25 ml of serum, 0.25 ml of Candida albicans suspension and 0.25 ml of PMNs suspension was prepared. The samples of mixture of PMNs and Candida were subdivided in 1 ml ependrof tubes and irradiated to He-Ne laser for 1, 3, 5, 10 and 20 min. The diameter of the irradiated area was 0.8 cm. For calculation of Phagocytic index before and after irradiation, the samples were incubated (37°C) at 5, 15, 30, 60 min. The slides of samples were prepared and stained using Giemsa stain. The

The objective of this study is to evaluate the level of cytokines IL-1?, IL-10 and IL-17A in the serum of patients with Alzheimer's disease (AD), vascular dementia (VD) and down syndrome (DS). The results showed that Serum level of IL-1? was significantly increased in AD patients (3.79 ± 0.26 pg/ml) as compared with DS patients (2.78 ± 0.39 pg/ml) or controls (2.78 ± 0.22 pg/ml), while no significant difference was observed between AD and VD (3.25 ± 0.20 pg/ml) patients or between VD patients, DS patients and controls. The serum level of IL-10 was approximated in VD and DS patients and controls (3.39 ± 0.24, 2.77 ± 0.39 and 3.41 ± 0.35 pg/ml, respectively), but was significantly (P ? 0.05) increased in AD patients (5.73 ± 0.55 pg/ml

The research is aimed at investigating how the New York Times framed the war against ISIS in its news coverage and which news sources it adopted while reporting on this war.
‏ The research could be classified under descriptive researches. The survey methodology has been adopted and the content analysis has been used. The research sample consists of all the news stories the New York Times have published about the war against ISIS from 10/17/2016 to 4/16/2017 according to the comprehensive sampling method. The number of news stories that were analyzed was (155) news story. The research tool was (coding scheme).
The research has reached the following conclusions:
‏ 1. In its news coverage of the war against ISIS, the New York T

The probability is considered one of the grammatical cases in all languages of the world. Expressions of probability in Spanish language are expressed by various structures, expressions and some verb tenses. By this study explains the grammatical cases, the verbal periphrases, the impersonal expressions, the future tenses (simple and perfect) and the conditional mode of probability in Spanish language .We have explains these cases in detail with examples that have extracted from various spanish grammar books .The specific objective of this study is to know the resources and constructions of probability in Spanish language and their translation in Arabic language.

This study aimed at examining the role played by the media outlets during the coverage
of the presidential election campaigns 2020 of the United States of America.
The analytical study used through a partial inventory of the research community
for almost three months from the announcement of the candidates’ names by
the major parties on August 13 to November 6، which is the official election day in
the U.S. National Public Radio Station (NPR) to achieve the objectives of the study.
The study reached a number of conclusions related to the contents، methods and
sources of media coverage of the election campaigns of the 2020 U.S. at the mentioned
station، where the researcher proposed a number of recommendations

                Inflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to abso

                Inflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to abso

Abstract

                 The research dealt with a studying the impact of oil price fluctuations on one of the rules of financial discipline, which is the rule of budget deficit in the Iraqi economy for the period (2003-2020) as it is one of the quarterly economies that rely mainly on volatile oil revenues that fluctuate with oil prices in global markets, and therefore the general budget suffers. from The state of instability and then the government resorts to borrowing for a long time . this deficit in the general budget and increase the debt burden in the public debt.The research aim to measure and study the impact of oil price flu