The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

Often phenomena suffer from disturbances in their data as well as the difficulty of formulation, especially with a lack of clarity in the response, or the large number of essential differences plaguing the experimental units that have been taking this data from them. Thus emerged the need to include an estimation method implicit rating of these experimental units using the method of discrimination or create blocks for each item of these experimental units in the hope of controlling their responses and make it more homogeneous. Because of the development in the field of computers and taking the principle of the integration of sciences it has been found that modern algorithms used in the field of Computer Science genetic algorithm or ant colo

The current research seeks to achieve several objectives, including knowing the extent of the audit directorate of the Ministry of Construction, Housing and General Municipalities of the International Standard (ISO19011:2018) regarding determining the efficiency and evaluation of auditors and diagnosing the gap between requirements and application and knowing the reasons for not applying some of the items in the standard, starting from the problem, The field raised the following question (Does the audit directorate determine the efficiency and evaluation of auditors according to the standard ISO19011:2018?), and the importance of research lies in determining the return that can be achieved by the directorate through its application of stand

This research deals with the topic (Fantasy Parody in the Design of the Advertisement) in view of the important role that fantasia plays in designing the most creative and attractive advertisements to the recipients. The research problem lies in accordance with the following question:
What is the Fantasy Parody in the Design of the Advertisement?
It means the imagination, the unfamiliar; and features that emerge for it that distinguish it from other concepts. Fantasy advertisement is creativity in innovative ways, either through collage, merging, or the use of various artistic expressions in terms of intellectual and cultural awareness. When uses in the parody of advertisement, it has helped to come up with an aesthetic experie

The lexical connotation is one of the types of connotation that linguists have dealt with, and stipulated in their studies, meaning access to the real meanings of the words, that the lexicon can address after tracing the real meaning of the metaphorical meanings, if any, and this is known to the semantics additional significance, and the rhetorical meaning Figuratively.
The miraculous Qur'an in its systems often refers to the metaphorical uses of the words as well as the real use. The significance of the words in the Holy Qur'an came in a variety of contexts, making each word a special significance that belongs to it exclusively. This is the miracle of the Holy Qur'an. The coming of the slow walk, with its eight words (came, came, cam

After the use of trust in God, and after the completion of my research called (the legislative miracle in the light of Surat), which studies the miracle in general and then unique legislative miracle, which was the largest share of the research where I built my research on several topics dealt with in the first topic: definition of miracles language and terminology and address Also discussed the Quran and the challenge and miracles and the status of the Arabs in the eloquence and eloquence, and then the literature in the miracle and dealt with legislation based on the foundations of individual education, family building, community building, and the most important advantages of Islamic legislation and presented some examples of legislativ

The study of the (dualist antagonism) of a poet, will be determined by the poet's potential, and according to the system of concepts and creativity, and this means that there is a difference between the rooting of the meaning and its roots, and poetic sources by tracking the poets and their attitudes.
Therefore, poetry is a variable function according to the values ​​of the movement, which is the freedom and continuous fuel. With these units of measurement, can measure the dose (Ahmed Bakheet) of freedom and mechanisms of investment, Bakheet (moment) of the time of hair dimensions of the limits of his experience. This is what the researchers will address in their research.

  Thankfully Thank meets the grace and pushes us Blaneh and a curse, peace and blessings be upon the Prophet after him, and his family and companions, and after:

    This research deals with the subject of the provisions of the autistic in criminal penalties, one of the important issues, especially after the spread in abundance in our contemporary society, as the patient is characterized by autism in most of spaces of isolation and depression and aggressive behavior, and in some cases try autistic to commit suicide as a result of going through the psychological pressure , was this research to clarify what follows autistic criminal penalties as a result of the capital crime of self or without them, and the stat

Time affects all elements of the intellectual scene or the theatrical scene. It came along with the theatrical doctrines according to the conditions of those doctrines and their conceptual ideas or the method of their mechanisms in the application. While it is classically or realistically integrated, we see it in the expressionist doctrine inconsistent and its inconsistency makes it responsive for the deconstruction strategy. Hence the researcher entitled his study (deconstruction the theatrical time in the expressionist doctrine) so that deconstruction would be a field for his study.   The study starts with an introduction presenting the research problem, importance and objective. The theoretical framework consisted of three s

The concept of training is no longer traditionally understood Limited organize traditional training courses, but has become a strategic choice in the investment and development of human resources system, attic trying to find the answer to the core problem of the study which

is the extent to which the training process, the traditional form that meets the needs of the company the development of intellectual capital.This research aimstostatementof the impact dimensions the training process(training role, support or top management , training programs, modern technology)of the in components Intellectual Capital(Human Capital, Structural Capital, Customer Capital) and provide the top management of the Company for the development of sci