The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

The probability is considered one of the grammatical cases in all languages of the world. Expressions of probability in Spanish language are expressed by various structures, expressions and some verb tenses. By this study explains the grammatical cases, the verbal periphrases, the impersonal expressions, the future tenses (simple and perfect) and the conditional mode of probability in Spanish language .We have explains these cases in detail with examples that have extracted from various spanish grammar books .The specific objective of this study is to know the resources and constructions of probability in Spanish language and their translation in Arabic language.

يتناول هذا البحث التحول الجذري في الفن الحديث من الكيان المادي (كاللوحة) إلى "الفكرة" كمحور للعمل الفني، مركزًا على الفن المفاهيمي وإشكالية "اللامُقتنى". تم في المبحث الأول تحليل العلاقة المعقدة بين الفن والسوق، وكيف سعى الفن المفاهيمي إلى تفكيك منطق التسلّع من خلال أعمال يصعب اقتناؤها، مثل عمل "الموزة" لكاتيلان، الذي أثار جدلاً حول جدوى التسعير في الفن. أما المبحث الثاني فقد ركّز على فن التركيب كوسيط فني ي

   تم تحضرالكاربون المنشط النانوي (NAC) من مخلفات النباتات باستخدام فرن الميكروويف وذلك بخلط نسب مختلفة من قشور الرز مع مخلفات البولي إثلين واطىء الكثافة (LDPE) وكاربونات البوتاسيوم كعامل تنشيط كيميائي في عملية الكربنة، تم تنفيذ كل من عمليتي الكربنة والتنشيط عن طريق تشعيع الموجات الدقيقة بقوة 600 واط لمدة 15 دقيقة، وبنسب وزنية مختلفة لكل من قشور الرز والمخلفات البوليمر. تم قياس المساحة السطحية الخارجية لعينات

في هذا البحث حضر الكاربون المنشط ذو الحجم الحبيبي في المدى المايكروي والمدى النانوي من قشور الجوز واجريت عملية الكربنة باستخدام فرن المايكرويف ومن ثم استعمل محلول (%50) من حامض الفسفوريك مع المادة المكربنة وبأزمان مختلفة (2,4,8,16,24) ساعة لتحديد الزمن الأفضل لعملية التنشيط في هذا البحث ، وبعد ذلك اضيفت نسب وزنية مختلفة من مخلفات بولي بروبلين عند زمن (8) ساعة وكانت النسب 0.05):,1 0.1:,1 0.15:0.2 ,1: (1:0.25 ,1 للمضاف البوليمري ومس

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

Atheism is one of the most dangerous absurd doctrines that have swept the world in the modern era. Its strength lies in the bodies that stand behind it and adopt its ideologies which are accompanied by the tremendous media momentum of the theses of its supporters based on scientific and non-scientific levels. And since the denial of the existence of the Creator is the main focus and central point which the atheists based their view towards the universe, life and man, this humble research came to discuss the claim of the existence of the world by pure chance, and try to explain this scientifically through the theory of natural selection and survival of the fittest developed by the English biologist Charles Darwin. The resea

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t