المقدمة ومنهجية البحث

تتفق أغلب الأدبيات ومنها المحاسبية, بأن الخطوة الأولى في وضع وتقييم أي نظام إداري أو محاسبي هي في صياغة أهداف ذلك النظام لما لذلك من أهمية في توفير معيار للحكم على كفاءة التطبيق من عدمه.

وتعرف الأهداف بأنها (النهايات التي تعمل أو توجه النشاطات باتجاهها أو هي النهايات التي تطمح النشاطات تحقيقها). ( 1 ) ..,

 كما تعرف أيضا بأنها (الأ

The research aims to determine the impact of the use of teaching aids for the textbook and graphics teacher illustrations in the collection of historical information and retention, limited research on a sample of students in grade five numbered (68) primary school students of Benin in Baghdad governorate / Breeding Rusafa First, select the researchers of scientific material for students in research Topics are the first and second chapter of the Book of the Arab-Islamic history, set by the Ministry of Education.

 And promising targets behavioral and according to the content of subject numbered (100) goal and lesson plans exemplary nu

This paper deals with constructing a model of fuzzy linear programming with application on fuels product of Dura- refinery , which consist of seven products that have direct effect ondaily consumption . After Building the model which consist of objective function represents the selling prices ofthe products and fuzzy productions constraints and fuzzy demand constraints addition to production requirements constraints , we used program of ( WIN QSB )  to find the optimal solution

مشكلة البحث :

تعد الادارة الجامعية عاملا مهما واساسيا في اكمال البناء المعرفي لشخصية الطالب الجامعي لما يمثله من قدرة على قيادة العملية التربوية والتعليمية والوصول بها الى تحقيق اهدافها . وطالما كانت هذه الادارة ممثلة ابتداء من رئاسات الاقسام ووصولا الى اعلى الهرم الاداري في الجامعة مهمة في تحقيق  الاهداف العلمية والتربوية فان اختيار الاشخاص للقيام بمهامها تاخذ جانبا كبيرا ومهما وذلك للاثر

Insurance companies play a dual and vital role in the economy in which they operate in two directions. The first is to protect investments from the various risks that threaten them by paying compensation in the event of one of these risks, which prevents companies from leaving the economic cycle and achieving social benefit because of continuity of the company means continuity The payment of taxes to the state and the payment of salaries and wages to employees and employees, in addition to the economic ties in front and background, which integrate the company with other companies (that stop the company can lead to the cessation of other companies), the second trend is that the trap The insurance company obtains the amounts of insurance p

This research deals with the attitude of oil press towards oil industry in the world and the extent of their concerns with the stages of oil industry relating to the abundance of oil and natural gas, as it is an international strategic and complementary industry. The researcher uses the survey method for content analysis of the initial article and the press news for two: years (2011-2012). The results if the study are as follows
1- Oil press is concerned with developing and the stages of the Arabic oil industry in the interest of OAPEC in the first place.
2- It is concerned with exploring, extracting, and marketing oil in the first place, then with refining operations in refineries and petrochemical plants in the second place, an

       This research aims to identify the impact of the reciprocal reading strategy on developing the innovative reading skills of fifth-grade secondary school students/ scientific branch. To achieve the goal of the research, an achievement test to measure the academic achievement of fifth-grade secondary school students in  Arabic language grammar was prepared,  a sample of (60) female students from the secondary school of Al- Bawaba Al-Sharkey for Girls in Baghdad were chosen for the academic year (2019-2020). For the purpose of applying the experiment, the test was applied on a pilot sample consisting of (30) students from the same research community. The researcher herself had taught the three

 the study of social phenomena in this direction is, the sign of deviousness to the segments of the circumstance with their conditions and circumstances, then pointed to the uniforms that they were adorned by the tortillas as well as shirt Safaf from good linen soft and touched the country and the good and others.

Coronavirus disease (COVID-19) is an acute disease that affects the respiratory system which initially appeared in Wuhan, China. In Feb 2019 the sickness began to spread swiftly throughout the entire planet, causing significant health, social, and economic problems. Time series is an important statistical method used to study and analyze a particular phenomenon, identify its pattern and factors, and use it to predict future values. The main focus of the research is to shed light on the study of SARIMA, NARNN, and hybrid models, expecting that the series comprises both linear and non-linear compounds, and that the ARIMA model can deal with the linear component and the NARNN model can deal with the non-linear component. The models

Abstract:
                The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommen