تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي

Background: It had been found that passive smoking may have the same harmful effect as tobacco cigarettes smoking. Aims: This study was conducted to determine the effect of passive smoking on salivary glutathione peroxidase and selenium in relation to dental caries severity. Settings and Design: The sample consisted of 120 children aged 5 years old, classified into four groups according to the number of cigarettes smoked by their fathers daily: Passive smoking children of 5-10 cigarettes, those of 10–15 cigarettes daily, those of 15–20 cigarettes daily and non-passive smoking children of no smokers indoor (the control group). The sample was further classified according to dental caries severity into three groups: mild (DMFS values <4

Modern agriculture is challenged by soil degradation, nutrient depletion, plant diseases, and excessive dependence on chemical fertilizers and pesticides. By examining different strains of Pantoea, the study highlights their role in promoting plant growth, improving their tolerance to stress, reducing reliance on synthetic agricultural inputs, and contributing to more sustainable and environmentally friendly agricultural practices. Using a combination of practical qualitative methods and reliable quantitative data, the research gathers extensive information on how these microbes impact various crops and key soil health indicators. The improvements in plant growth statistics and nutrient levels are often quite astonishing. The result

Modern agriculture is challenged by soil degradation, nutrient depletion, plant diseases, and excessive dependence on chemical fertilizers and pesticides. By examining different strains of Pantoea, the study highlights their role in promoting plant growth, improving their tolerance to stress, reducing reliance on synthetic agricultural inputs, and contributing to more sustainable and environmentally friendly agricultural practices. Using a combination of practical qualitative methods and reliable quantitative data, the research gathers extensive information on how these microbes impact various crops and key soil health indicators. The improvements in plant growth statistics and nutrient levels are often quite astonishing. The result

In this paper, an approximate solution of nonlinear two points boundary variational problem is presented. Boubaker polynomials have been utilized to reduce these problems into quadratic programming problem. The convergence of this polynomial has been verified; also different numerical examples were given to show the applicability and validity of this method.

The research is conducted on target of investigating the role of growth strategy via diversification in value maximization of a firm in terms of controversies literatures had witnessed. Using a descriptive approach for analyzing and verifying the harmony of variables of research and their conceptualized logic , it could be reached to many conclusions agreed in their essence upon that the related diversification has the major role in value maximization of a firm and the wealth of its owners .                       

The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

This study seeks to shed light on the aspects of visual pollution and its impact on the aesthetics of the town of Al-Eizariya known to suffer from the phenomenon. In order to identify the real causes of the problem which develops in various forms and patterns, threatening not only the aesthetic appearance of the towns, but also causes the emergence of new problems and phenomena that will have negative repercussions on the population. The researcher uses the analytical descriptive method to analyze the phenomenon of visual pollution in terms of reality, development, manifestations and spread and uses photos which document the visual pollution and its impact on the aesthetics of the known. The study concluded the existence of a strong rela

The research topic was chosen because of the importance of communication in organizations in general and the marketing  process in particular. Without communication, the organization can not live and continue ,The problem of study diagnosis the reduction in sales in the company of plant oils in some its classes and weakness in differentiation and its reputation at market in spit if having good products with standardized features And lack of customer communication channels, also the company does not have any whole view about the concept of marketing communication, Therefore, This sudy aimed ro define to know the type of relationship between the extent of the impact of the integrated marketing