The research Was based to on a real problem and realistically of represented by that  Iraqi Airways company does not have the electronic cost accounting system and therefore  be the process of  the pricing various services provided by a company sample research respecting  air transport and air cargo and aviation fuel and services and catering are not properly especially in the presence of new data from the new companies entering competition in Iraqi aviation industry and therefore does not provide price flexibility in order to compete in getting market share, And then research this problem addressed through design an electronic cost Accounting system covers all the costs incurred by the compan

Abstract: Israel formulated its security theory, which it established on the "pretext of war", meaning converting any Arab action that Israel deems a threat to its security, into a pretext to ignite the fuse of war, considering this a violation of an existing situation, and then it initiates preventive and pre-emptive attacks, then immediately turns into transfer the war to the enemy's land, to achieve a quick solution by (destroying the enemy), occupying its lands, and benefiting of the advantage of working on (internal lines against an enemy) working on external lines, and ending the war quickly, before the major powers intervene to impose a ceasefire

In this paper, the effective computational method (ECM) based on the standard monomial polynomial has been implemented to solve the nonlinear Jeffery-Hamel flow problem. Moreover, novel effective computational methods have been developed and suggested in this study by suitable base functions, namely Chebyshev, Bernstein, Legendre, and Hermite polynomials. The utilization of the base functions converts the nonlinear problem to a nonlinear algebraic system of equations, which is then resolved using the Mathematica^®12 program. The development of effective computational methods (D-ECM) has been applied to solve the nonlinear Jeffery-Hamel flow problem, then a comparison between the methods has been shown. Furthermore, the maximum

The research deals with the structures of the contemporary travelers' buildings in particular, and which is a functional complex installations where flexibility, technical and stereotypes play an important role as well as the human values These facilities must represent physiological and psychological comfort for travelers. TThose are facilities where architectural form plays a distinguished role in reversing the specialty and identity of the building. Hence the importance of the subject has been in forced, as a result for the need to study these facilities and to determine the impact and affects by the surrounding environment, to the extent of the urban, environmental, urban, social, and psychological levels. The importance of the resea

Crop coefficient for cherries was evaluated by measure the water consumption in Michigan State to find its variation with time as the plant growth. Crop coefficients value (Kc) for cherries were predicated by Michigan State University (MSU) and also by Food and Agriculture Organization (FAO) according to consume of water through the season. In this paper crop coefficients for cherries are modified accordingly to the actual measurements of soil moisture content. Actual evapotranspiration (consumptive use) were measured by the soil moisture readings using Time Domain Reflectometers (TDR), and compared with the actual potential evapotranspiration that calculated by using modified Penman-Monteith equation which depends on metrological statio

The research's purpose is to highlight the role that the Approach of the strategic decision play in universities' governorships, assuming that the universities' governorship are definite result that can be reached by modern universities through their active strategic decisions that they take based on the correct way of thinking and the appropriate entrance that achieve the strategic goal of these decisions. The current research depended on two curriculums necessitated by the research requirement which are the analytical description curriculum and compare curriculum, the field research was done in the (Baghdad and Al-Mustansiriya) universities, the samples that were selected were the president, assistants and members of the board'

Abstract
An optoelectronic system for fog detection and visibility technique is presented .The idea of this research is based on the measurement of the atmospheric visibility by using an infrared beam emitter from LED diode. The optical scattering is used as a method to calculate the visibility. This method is applied at forward scattering within a foggy atmosphere, which is modern and has great importance for measuring visibility in seaports, airports, public roads and highways. In this paper we focus on the description of the system, principles of its operation and some results of field tests.
Keywords: fog sensor, visibility sensor, backscattering, forward scattering.

   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig