The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

Background: White-spot lesion is one of the problems associated with the fixed orthodontic treatment. The aims of this in-vitro study were to investigate enamel damage depth on adhesive removal when the adhesive were surrounded by sound, demineralized or demineralized enamel that had been re-mineralized prior to adhesive removal using 10% Nano-Hydroxy apatite and to determine the effect of three different adhesive removal techniques. Materials and methods: Composite resin adhesive (3M Unitek) was bonded to 60 human upper premolars teeth which were randomly divided in to three groups each containing ten sound teeth and ten teeth with demineralized and re-mineralized lesions adjacent to the adhesive. A window of 2 mm was prepared on the bucca

Low-pressure capacitively coupled RF discharge Ar plasma has been studied using Langmuir probe. The electron temperature, electron density and Debay length were calculated under different pressures and electrode gap. In this work the RF Langmuir probe is designed using 4MHz filter as compensation circuit and I-V probe characteristic have been investigated. The pressure varied from 0.07 mbar to 0.1 mbar while electrode gap varied from 2-5 cm. The plasma was generated using power supply at 4MHz frequency with power 300 W. The flowmeter is used to control Argon gas flow in the range of 600 standard cubic centimeters per minute (sccm). The electron temperature drops slowly with pressure and it's gradually decreased when expanding the electro

The current research involves psychological pressure (educational,environment andemotionly) for secondary level to 2013-2014.This research includes comparison among students who are trained and not trained  in physical education .The sample is(126) students from each gender from first education.Al-Karkh and the research found out that physical education  has an effect in lessing emotional and educational in a big degree in student in secondary  which affect them  positively in their  study.                                     &n

The banking industry, as a result of the great challenges it faced, required continuous development of the principles of management, control and mechanisms used. The Basel Committee on Banking Supervision has played a leading role in legalizing many of these developments and has been able to contribute significantly to establishing a common framework for banking supervision, The central role in the various countries of the world is based on coordination between the various regulatory authorities and thinking about finding mechanisms to confront the risks faced by banks, recognizing the importance of the banking sector in the stability of domestic and international banking systems or the danger of this sector in the emergence of F

Baker's Yeast is an important additive among the substances, which improves bred quality, thus, a consideration has been made to study the conditions and parameters that affecting the production of the yeast in a batch fermenter experimentally and theoretically. Experimental runs were implemented in a 12-liter pilot-scale fermenter to predict the rate of growth and other parameters such as amount of additive consumed and the amount of heat generated. The process is modeled and performed using a computer programming prepped for this purpose, the model gave a good agreement comparing to the experimental work specially in the log phase.

By driven the moment estimator of ARMA (1, 1) and by using the simulation some important notice are founded, From the more notice conclusions that the relation between the sign   and moment estimator for ARMA (1, 1) model that is: when the sign is positive means the root      gives invertible model and when the sign is negative means the root      gives invertible model. An alternative method has been suggested for ARMA (0, 1) model can be suitable when

Simple and sensitive spectrophotometric method is described based on the coupling reaction of tetracycline hydrochloride(TC. HCl) with diazotized 4-aminopyridine in bulk and pharmaceutical forms. Colored azo dye formed during this reaction is measured at 433 nm as a function of time. Factors affecting the reaction yield were studied and the conditions were optimized. The kinetic study involves initial rate and fixed time (10 minutes) procedures for constructing the calibration graphs to determine the concentration of (TC. HCl). The graphs were linear for both methods in concentration range of 10.0 to 100.0 µg.mL-1. The recommended procedure was applied successfully in the determination of (TC. HCl) in itscommercial formulations.