At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system.   

   Lean accounting that has appeared as a response for change occurred of economic units adoption for changes occurred of economic units adoption for lean production instead of wide production system , has devised new performance measures suitable for economic units adoption for lean ideas: and helping in providing suitable information about evaluating economic unit performance , these measures are divided into three levels , cell level,value flow level , a

The purpose of this paper is to study a new types of compactness in the dual bitopological spaces. We shall introduce the concepts of L-pre- compactness and L-semi-P- compactness .

Alms (or Zakat) is one of the Pillar of Islam and it was atask imposed on
Muslims. Becomes of the importance of this task and its influence on the human
Psychic in particular and on the Society in general this study aims at Studying the
words that it refers to in the Holy Quran, At the beginning the researcher has
introduced the words it refers to, and the significance of each in the Holy Quran and
the Speciality of each one of such words, then the Structures they donet have been
also introduced, whether such structures are descriptive, adverbial or verbal.This was
introduced in addition to explaining the influence of changing the Shape of such
words in emphasizing the meaning and the influence of Portraiting styl

The reason for studying (The secret of Repentance and Confession in Christianity) goes back to the deep roots of repentance in all religions, specially the three revealed religions, and those who adhere to them. The human psych by nature is incessantly demanding sins and the wrong deeds. It is in need of repentance which God has opened for them. Almighty God is happy when his creatures repent and refrain from sinning. This is the reason for success in life and the hereafter and the principle of the happiness. It is also a condition for the good course. Therefore, man should refrain from sinning and feel regret for committing sins forever.

A research include of synthesized five member ring, which has been synthesized by condensation of 2-(1-(4- hydroxyphenyl) ethylidene)hydrazine-1-carbothioamide[I] with α-chloro ethylacetate in sodium acetate (fused) to form ethyl 2-(4-(1-((4-oxo-2-thioxopyrrolidin-3-ylidene)hydrazono) ethyl)phenoxy)acetate [II]. After that reacted [II]with hydrazine hydrate to resulting compound [III]. Compound [III] was refluxed with 4-aminobenzoicacid in excess of phosphorus oxy chloride give compound [IV],the later compound [IV] interact with acetyl acetone or ethylacetoacetate give to pyrazole and pyrazoline derivatives[V],[VI]. While when reacted with different aromatic aldehydes and one ketone consistence Schiff base derivatives [VII]a-e . The FTIR a

he public federal budget of the state includes estimated figures for state revenues and expenditures for the next fiscal year. The estimation process is one of the main parts of the preparation of the general budget of the state and the accuracy in the estimation of revenues and expenditures of the most important principles that should be based on the process of making estimates and should not overestimate the assessment process to ensure the availability of funds in the future in all cases, which lead to unfair distribution of allocations, so the research aims to study The case of preparing the budget in the Directorate and how to estimate the expenditure in, by the analysis of operating budgets and identify deviations in the implementa

This research aims to identify the reality of Sino-Russian relations after 2013, and to study the most important motives and determinants that affected the nature of these relations. The research was based on the criterion of national interest in interpreting and understanding relations between China and Russia, on the basis that national interest is what determines the state of cooperation and dependence, or the state of competition and difference. The research was based on the hypothesis that Sino-Russian relations after 2013 witnessed many factors and variables, some of which represented motives for strengthening relations between the two countries, and others represented obstacles that limit the level of cooperation and interaction betw

 In the present work polymer electrolytes were formulated using the solvent casting technique. Under special conditions, the electrolyte content was of fixed ratio of polyvinylpyrolidone (PVP): polyacrylonitrile (PAN) (25:75), ethylene carbonate (EC) and propylene carbonate (PC) (1:1) with 10% of potassium iodide (KI) and iodine I₂ = 10% by weight of KI. The conductivity was increased with the addition of ZnO nanoparticles. It is also increased with the temperature increase within the range (293 to 343 K). The conductivity reaches maximum value of about (0.0296 S.cm^-1) with (0.25 g) ZnO. The results of FTIR for blend electrolytes indicated a significant degree of interaction between the polymer blend (PVP and PAN)