لقد توسعت وتطورت انشطة منشآت الاعمال بشكل كبير، وقد تمكنت المحاسبة من التعامل مع هذا التطور من خلال ايجاد المعالجات المحاسبية التي تتوافق مع خصوصية هذه المنشآت وطبيعة انشطتها، وقد ادى مجلس معايير المحاسبة الدولية دوراً مهماً في تحقيق توافق المعالجات المحاسبية في غالبية دول العالم مع المنطق الذي يحمله الفكر المحاسبي.

       في الربع الاخير من القرن الماضي ظهرت منشآت ذات خصوصية معينة يس

      The objective of this research is employ the special cases of  function  trapezoid in the composition of fuzzy sets to make decision within the framework of the theory of games traditional to determine the best strategy for the mobile phone networks in the province of  Baghdad and Basra, has been the adoption of different periods of the  functions belonging to see the change happening in the matrix matches and the impact  that the strategies  and decision-making  available to each player and the impact on  societ

This study has been carried out to evaluate the expression level of beta 2 microglobulin gene on patients infected by hepatitis C virus before and after treatment with interferon. The study included 117 hepatitis C patients comprising as 63 pre-treated patients, the range of age was between 20-65 year with a mean age of 48.12 ± 16.1 and 54 post-treated patients with age range was between 23-63 year with the mean of 46.1 ± 18.1. Also it was found that more than half of patients were located within third and fourth decade i.e. 30-49 year, with a percentage of 52.4% and 55.6 % for pre-treatment and post-treatment patients respectively. Moreover , regarding both groups, males are more than females with the ratio of ( 3.2:1) among p

It is necessary to use the means of recovery and other means that help to get rid of the effects of fatigue, as the game of badminton and the effectiveness of running 800 meters fall within the mixed system with the superiority of the anaerobic system by more than the air system, so requires the development of energy systems In proportion to the time of the match for badminton players and their travels and high performance and ability to tolerate the high level of lactic acid in the muscles and blood and increase the pain associated with the fatigue that occurs during the performance. In light of the physical and physiological processes of these actions N it should seek through training programs to develop your endurance and wind energy sys

The concept of aesthetics is one of the postmodern propositions, and it is one of the branches of philosophy that examines beauty, its standards and theories, and it is a holistic concept that includes several concepts, including the beautiful, the ugly, and the sublime.
The concept of aesthetics dealt with several studies in general (and in the field of architecture in particular), and the problem of aesthetics is in the blurring of the relationship between aesthetics and architectural criticism, based on the research hypothesis which states that there is a relationship between aesthetics and architectural criticism. The importance of the research in accommodating aesthetic standards and bases of evaluation that increases the possi

The objective of the research is to evaluate the risk management practices of the variables (risk management structure, risk management methods, key components of risk management) and their relation to the principled behavior of managers behavior(innovation, proactive, risk acceptance) By adopting the questionnaire as a main tool in collecting data from managers in the National and raq insurance companies of (50) officials Department manager, department administrator, unit administrator, and analyzed their answers using the SPSS In calculating arithmetic mean, standard deviation, percentage weight and simple correlation coefficient. The most prominent conclusions were:1.There is a positive trend in the sample in both companies and a high

The way used to estimate the fuzzy reliability differs according to the nature of the information of failure time which has been dealt in this research.The information of failure times has no probable distribution to explain it , in addition it has fuzzy quality.The research includes fuzzy reliability estimation of three periods ,the first one from 1986 to 2013,the second one from 2013 to 2033 while the third one from 2033 to 2066 .Four failure time have been chosen to identify the membership function of fuzzy trapezoid represented in the pervious years after taking in consideration the estimation of most researchers, proffional    geologists and the technician who is incharge of maintaining of Mosul Dam project. B

           kindergarten teacher is one of the fundamental pillars upon which the kindergarten environment so that exposure to a number of problems that could affect its functioning in addition to any deficiencies in this environment leads to deprive a child of some activities and acquisition of concepts so the researcher studying the problems of working in kindergartens from the perspective of the parameters, so the researcher based measuring instrument for labour problems of (30) search sample was paragraph (50) parameter that was chosen at random and have been extracted Sincerity and strength tool researcher used statistical methods and discriminatory (Pearson correlation coefficient, t