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

Select the researcher discussed problem of asking the following : Do you use visual intelligence strategy effective in the collection of students in the Department of Art Education in the foreseeable material ? The research aims to " measure the effectiveness of the strategy in the collection of visual intelligence students in the Department of Art Education in the foreseeable material ". To verify the objective of this research was identify hypotheses zero to measure the level of achievement in the foreseeable material second grade students in the Department of Art Education - Faculty of Fine Arts . The population of the research students in the Department of Art Education / Faculty of Fine Arts at the University of Baghdad who are stud

Wisdom in the era before Islam is soo famous and so mature And Wisdom in the age of Islam {the holy quran and AI Hadeeth AI shareef }is dealt with by different meanings that agree with the contexts in which it occurs its contacs One of meanings is wisesaying that occuars in the Halal and Haram .As to the wisdom of the Amawy age ,it was some times absent since it was not dealt with by the great Poets of that age .In the Poetry of AL-FARAZDAK , Wisdom was little and it expressed religious and phsycological meanings because wisdom is amessage that has along –rang .

In this paper, some basic notions and facts in the b-modular space similar to those in the modular spaces as a type of generalization are given.  For example, concepts of convergence, best approximate, uniformly convexity etc. And then, two results about relation between semi compactness and approximation are proved which are used to prove a theorem on the existence of best approximation for a semi-compact subset of b-modular space.

Forecasting has become common process and reality. Since man has found multiple forms of simple predictive predictions, fruitful predictive results have emerged, such as weather forecasting or trading on stock exchange. The research was organized by defining the problem, which was manifested by the question:
(What is the prediction in global logo design methods?)
The aim of the research: (revealing design prediction in the methods of global logos). The theoretical framework was: (the concept of prediction in the design of global logos), (methods of global logos), (types of prediction) and then were attached to indicators, results and conclusions, including:
- The color value of international logos came with human needs: a

In this study, NaOH dissolution method was applied to dissolve cellulose fibers which extracted from date palm fronds (type Al-Zahdi) taken from Iraqi gardens. In this process, (NaOH)-solution is brought into contact with the cellulose fibers at low temperature. Experiments were conducted with different concentrations of NaOH (4%, 6%, 8% and12%) weight percent at two cooling bath temperatures (-15 ^oC) and (-20^oC). Maximum cellulose dissolution was 23 wt% which obtained at 8 wt% concentration of NaOH and at cooling bath temperature of -20^oC. In order to enhance the cellulose fibers dissolution, the sample was pretreated with Fenton's reagent which consists of

This is a research that deals with one of the topics of Arabic grammar, namely, the plural noun, and it is not hidden from the students the importance of grammatical topics in preserving the tongue from melody, and what it has of fundamental importance in knowing the graphic miracles of the Qur’an, and I called this research:

(plural noun in Arabic a grammatical study)

In terms of each party's contribution to the common venture, partnership felt in several categories. It would be a complete partnership, that is, one in which all partnership, both capital and service; It could be an arrangement like the commenda (Arabic : Mudãraba , muqãraba , girãd) in which one party supplied the capital and the other service .
In Malikite and Hanaifite Law, It would take the form of a labor partnership, that is, one in which the only investment on the part of all its members was their skill or labor. In this last category of partnership, the captil itself considered solely or primarily of the labor of the partners.

In this study, NaOH dissolution method was applied to dissolve cellulose fibers which extracted from date palm fronds (type Al-Zahdi) taken from Iraqi gardens. In this process, (NaOH)-solution is brought into contact with the cellulose fibers at low temperature. Experiments were conducted with different concentrations of NaOH (4%, 6%, 8% and12%) weight percent at two cooling bath temperatures (-15 ^oC) and (-20^oC). Maximum cellulose dissolution was 23 wt% which obtained at 8 wt% concentration of NaOH and at cooling bath temperature of -20^oC. In order to enhance the cellulose fibers dissolution, the sample was pretreated with Fenton's reagent which consists of

The present research is concerned with studying the appearance and essence of meaning in contemporary sculpture by addressing the  problematic how to flow of meaning its multiplicity and the flow of its surplus, resulting from the transformations of the artistic form and the variety  of its methods which results to a new and different strategies in circulation and aesthetic reception to achieve this task, we have relied on models of modern Iraq sculpture, which fit in its form and raw materials with the concept of phenomenon studied. Therefore, the research topic were divided into four axes:- the first axe included an introduction about the subject. The introduction included the problems of research and its importance, aim repr