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

اثر التواجد العسكري الامريكي على النظام السياسي في العراق

يقوم الخطأ المضمر على فكرة مبناها استنتاج الخطأ من وقوع الضرر، منشئاً بذلك قرينة قانونية بسيطة للمدعي (المضرور) تعفيه من اثبات خطأ المدعى عليه (المسؤول)، وهذا الافتراض في الاساس فكرة قضائية وجدت لمساعدة المضرور في الحصول على التعويض في حالة عدم تمكنه من تحديد خطأ المسؤول ، الا انه افتراضٌ قابلٌ لإثبات العكس من خلال نفي اي خطأ صادر عن المدعى عليه ، ويمكن نفيه ايضاً بإثبات انقطاع السببية بين الخطأ المضمر والضرر

      اهتمت المجتمعات العالمية في الآونة الأخير بفئة الأطفال ، ورعاية الطفولة وذلك لما لها من أهمية كبيرة في مستقبل المجتمع ، وتنميتة وتقدمه . لأنها يعتمد عليها في تقدم وتطور المجتمع فـي جميع المجالات الاقتصادية والاجتماعية والثقافية . ومن هنا ارتبطت الطفولة بالحياة برباط عضوي فالأطفال براعم الحياة ومع هذه البراعم تستمر الحياة لذلك اهتمت دول العالم بوضع البرامج وعقد المؤتمرات من اجل النهوض

In this subject article analyzed features of a sports indifferent countries during , article analyzed features of a sports media in different countries between social change politcheskih , transformation thematic area dedicated sports periodicals and the influence of these media on the formation of national identity .

Subject of comparative analysis research are sports print media in Ukraine and Iraqi Kurdistan .And highlight the sports as one of modem  Kurdish journalism in lraqi Kurdistan that emerged after the spring in 1991 which took her privacy in the field of journalism , and analysis with sports journalism in the era of the independent state of Ukнаraine in the early nineties of the past century .

يعد موضوع السلام ونبذ العنف وقبول الآخر من الموضوعات الحیویة التي اخذت تصعد على سلم الأولویات فى نهایات القرن الماضي وبداية الالفية الجديدة ، ولازال یلقى الاهتمام الكبیر من الدول نظراً للنجاحات التي حققها السلام من حیث الإعمار والمساعدة فى رسم الخطط التنمویة طویلة المدى، وتنبع ألاهمیة من صیاغة الوجدان للإنسان العراقي عبر نشر ثقافة السلام.

The "Nudge" Theory is considered one of the most recent theories, which is clear in the economic, health, and educational sectors, due to the intensity of studies on it and its applications, but it has not yet been included in crime prevention studies. The use of  Nudge theory appears to enrich the theory in the field of crime prevention, and to provide modern, effective, and implementable mechanisms.

The study deals with the "integrative review" approach, which is a distinctive form of research that generates new knowledge on a topic through reviewing, criticizing, and synthesizing representative literature on the topic in an integrated manner so that new frameworks and perspectives are created around it.

The study is bas

The reciprocal relationship between the text and the mask in the printed product is one of the most important relationships that frame the level of communication between the appearance and the interior, although it is not cared for by some designers and publishing institutions. Therefore, the problem of research is determined by the following question (What is the dialectical relationship between the text and the mask in the literary books covers design?). The research aims to shed light on this problematic relationship at the level of reception and aesthetics at the same moment. The theoretical framework included two sections: the first (mask and text ... the concept and the mutual relationship), while the second section (trends in the

Arabic calligraphy has a special status as one of the most important oriental arts, which has been enhanced by the Islamic value. The Arabic fonts have been diverse in their classification into soft lines such as Diwani, thuluth and patch lines and others, and geometrical lines such as Kufic lines and their various types. The contemporary artist was also able to adapt the Arabic calligraphy of all kinds in the construction of the painting or line formations, especially after the development of the artistic digital techniques and computer software. Here comes the role of the industrial designer as being more in touch with the practical, technical and productive life, which requires great care in adapting the line formations of the Arabic

The magazine is one of the print media , which represents an important gateway to the wider world , due for its intellectual and cultural fun for the recipient affecting the everyday needs him in various directions . The cover of the magazine is the owner of appearance and impact of the first look the magazine , including the magnitude of the value of the functional and aesthetic pay the reader to the acquisition, as it seeks designed to attract the receiver and achieve better grades optical communication enabled this diversity vocabulary construction for the cover of the magazine and consistent with the idea of design .Ensure Current search four chapters , first chapter of which , the research problem and was questioning following what