The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

The research aims to identify the level of balance in the architectural thought influenced by the rational type human consciousness, the materialistic based on the Empirical type, moral based on human experience as source of knowledge.

This was reflected in architecture in the specialized thought that the mind is the source of knowledge which explains the phenomena of life. The rational approach based on objectivity and methodology in (Form Production), the other approach is based on subjectivity in form production (Form Inspiration).

The research problem is that there is imbalance in the relationship between the rational side and the human experience in architecture, which led into imbalance between theo

The metallicity [Fe/H] for several stars accompanied by Extra-solar planets were calculated and plotted as a function of stars mass (M*). Results showed that masses of Extra-solar planets stars are well correlated with their metallicity .This relation could be explained by the equation: Y=-0.0045x + 0.065. The metallicity limit is found to be in the range of (0.18 to 0.3), relative to the mass limit in the range of (0.76 to 1.44) MSun.
This criteria is a good tool that can be used by observers who are aiming for detecting Extra-solar planets

Background: The discriminative power of the classical WHO parameters in relation to male fertility is quite low, because they only address few aspects of sperm quality and function. This has led investigators to focus their attention on the male gamete and in particular its genome.Objective: To explore which of the sperm DNA damage parameters measured by comet assay are more reliable, and their relations with the standard semen parameters.Methods: Study was done on 40 infertile men selected from couples attending the Institute of Embryo Reasearch and Infertility Treatment at Al-Kadhimiya City/ Baghdad in the period between February 2009 and May 2009, with a history of infertility of ≥1 years; and 15 healthy volunteers of proven fertili

This research aims to understand how Middle Eastern issues are addressed in talk shows on foreign Arabic-speaking channels, taking “France 24 Arabic” as a model. It seeks to determine the channel’s level of attention to Middle Eastern issues in talk shows, the nature of the guests invited, the methods used to address the issues, and the professional characteristics of the program host. The study is descriptive-analytical in nature and relies on content analysis of episodes of the weekly talk show “A Week in the World” on France 24 during the period from August 1, 2017, to July 31, 2018. The main findings indicate that foreign Arabic-speaking channels pay attention to covering Middle Eastern issues, especially political and milita

Expressions of Gratitude in American English and Iraqi Arabic (). Expressing gratitude is one of the most frequently occurring communicative acts in...

This article is devoted to the cognitive study of ironic metonymy in Russian and Arabic. Metonymy and irony have traditionally been seen as parallel linguistic phenomena. But their formation and interpretation are based on different cognitive mechanisms. At the formal and functional level, metonymy and irony have a number of significant differences. Metonymy is an artistic technique, the mechanism of which is based on obvious, easily traced connections between objects and phenomena of the surrounding world. Irony is a satirical technique or a rhetorical figure that is used to create a certain artistic image, aimed at forming the hidden meaning of the statement. A native speaker intuitively feels the difference between metonymy and irony

In this paper, some relations between the flows and the Enveloping Semi-group were studied. It allows to associate some properties on the topological compactification to any pointed flows. These relations enable us to study a number of the properties of the principles of flows corresponding with using algebric properties. Also in this paper proofs to some theorems of these relations are given.