خضعت المحاسبة الإدارية إلى هيمنة المحاسبة المالية عليها اثر ظهور القوائم المالية المدققة في بدايات القرن الماضي الناتجة من ظهور المنظمات المنظمة للمهنة وما رافق من إلزام الشركات بإعداد التقارير المالية من الحسابات المالية وفقاً للمبادئ المحاسبية المقبولة قبولاً عاماً والتي أثرت في قيمة المعلومات المقدمة من قبل المحاسبة الإدارية مما أدى إلى إن تصبح تلك المعلومات غير ملائمة للاستخدام الإداري وهو ما ا

The Ant System Algorithm (ASA) is a member of the ant colony algorithms family in swarm intelligence methods (part of the Artificial Intelligence field), which is based on the behavior of ants seeking a path and a source of food in their colonies. The aim of This algorithm is to search for an optimal solution for Combinational Optimization Problems (COP) for which is extremely difficult to find solution using the classical methods like linear and non-linear programming methods. 

The Ant System Algorithm was used in the management of water resources field in Iraq, specifically for Haditha dam which is one of the most important dams in Iraq. The target is to find out an efficient management system for

عُني العرب منذ القدم بإستعمال الجواهروالأحجار الكريمة ، وإزدادت هذه العناية على مر العصور ، فقد إستعملوا الحلي المتنوعة ، والملابس المطعمة بالجواهر والأحجار الكريمة .

الجمود المؤسسي واثره في فشل التنمية السياسية : محاولة من اجل بناء مفهوم 

من اهداف بعض التجارب هي معرفة تاثير التسلسلات المختلفة لبعض الادوية او التغذية او تجارب التعلم. وفي بعض الاحيان قد تكون الوحدات التجريبية نادرة لهذا نقوم باستخدام الوحدات التجريبية على نحو متكرر. او بسبب الميزانية المحدودة فان صاحب التجربة يخضع كل وحدة تجريبية لاختبارات عديدة ويطلق على هذا النوع من التجارب التي يتم فيها استخدام الوحدات التجريبية (الاشخاص) Subject على نحو متكرر

Background: preparation of root canals is an important step in root canal treatment. Mechanical instrumentation of root canals cause an irregular layer of debris, known as the smear layer. As a result, several studies reported that preferring the removal of the smear layer. Objective: To study the influence of the energy (100 mJ) of Erbium, Chromium: Yttrium Scandium Gallium Garnet (Er,Cr:YSGG) laser at short pulse duration (60 μs)  on smear layer removal of apical third after using Photon induced photoacoustic streaming technique. Materials and methods: Eighteen straight single-rooted mandibular premolars were used. The roots length were uniform to 14mm from the anatomic apex and

The reasons for the totality are varied and multiple, some of which are attributed to the methods of the Arabic language as the participant
Verbal and omnipotent differences in the oud of conscience, which are comprehensive reasons for language in all
And some of these reasons are due to the sciences of the Qur'an, such as cessation and initiation
The explanation of the explanation for the multiplicity of words and differences in them, which necessarily led to a dispute jurisprudence
Linked to the origin of disagreement in the interpretation of the totality and its orientation and understanding and to summarize this subject and diverge
Parts and vocabulary did not receive the necessary care and did not absorb the lesson an

Recently, the internet has made the users able to transmit the digital media in the easiest manner. In spite of this facility of the internet, this may lead to several threats that are concerned with confidentiality of transferred media contents such as media authentication and integrity verification. For these reasons, data hiding methods and cryptography are used to protect the contents of digital media. In this paper, an enhanced method of image steganography combined with visual cryptography has been proposed. A secret logo (binary image) of size (128x128) is encrypted by applying (2 out 2 share) visual cryptography on it to generate two secret share. During the embedding process, a cover red, green, and blue (RGB) image of size (512

The Negro minority in the United States is associated with social injustice,
political deprivation, and economic oppresion. Its members felt that they are
second-class citizens, and that the acceptance of such status will lead to the
continual oppresion of the Whites upon them. As a result, the educated community
adopted a process to put a framework to their opposition to the former's injustice.
This organised framework is exemplified in the "Niagara Movement," which is
regarded as the first national organisation for Negros. The topic of this study is
chosen due to its historical and political significance.
The study consists of an introduction and five sections. The first section
addresses the preliminaries an

This study attempts to highlights on the evaluation of performance efficiency for Investments in both National & Iraqi Insurance companies for the years 2001-2010 and their importance on those companies and the economy of the country in order to find  out the investment areas and to compare between investment activity and its revenues as well as to compare performance of both companies in investment field.

The study was based on annual reports and balance sheets of both companies. In many chapters, this study dealt with theoretical and practical aspects of the investments and its revenues. Key hypothesis was based on this study, including four parts of Sub hypotheses about (statistical effective relationship between the