The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

Supervised By : Prof. dr. Shaker Jaseem Mohammed This research aims to identify the (effectiveness of Bayer's strategy in the development of deductive thinking among students in the fifth grade literary material European history) and to achieve the goal set researcher null hypothesis of the following: • There is no statistically significant difference between the average scores of the experimental group which studied the use of Bayer's strategy and the control group, which studied the use of the usual way in the development of deductive reasoning. The study sample consisted of (84 students) of the students in the fifth grade literary breeding Baghdad / Karkh second Directorate for the academic year 2015-2016 were distributed Aanhaldras

         The main objective of this research is to design and select a composite plate to be used in fabricating wing skins of light unman air vehicle (UAV). The mechanical properties, weight and cost are the basis criteria of this selection. The fiber volume fraction, fillers and type of fiber with three levels for each were considered to optimize the composite plate selection. Finite element method was used to investigate the stress distribution on the wing at cruise flight condition in addition to estimate the maximum stress. An experiments plan has been designed to get the data on the basis of Taguchi technique. The most effective parameters at the process to be find out by employing L₉

        The current research aims to investigate the skills of the intended meaning beyond the context when reading poetry among fifth literary students. To achieve the aim of the research, the researcher has followed the descriptive approach and used two tools: an open questionnaire that includes an inquiry about the skills of the intended meaning beyond the poetic context, and a closed questionnaire that were examined by the juries, and modified accordingly. Besides, its validity and stability were examined by applying the study on an exploratory sample of (15) teachers to reach its final version and determine the time required to answer it. Then, the researcher applied it on the research sample of (9

Context and its influence in direction of reference by Abi Hussein Al Basri

Out of the studying Arabic lexicon, the search aims to discover the enunciating ,Homeed Thour Al.Hilali, that relates to the field of Delali Maeen .Moreover ,

يهدف البحث الى التعرف على مستوى الشغف الدراسي عند طلبة المرحلة المتوسطة والتعرف على الفروق تبعاً اناث(، وتحقيقا 423 وطالبة، ً لمتغير الجنس )ذكور- ألهداف البحث الحالي تم اختيار عينة من الطلبة بلغت ) ( طالباً وقد أعد الباحثان أداة البحث، وهو مقياس الشغف الدراسي، الذي تألف من )30 )فقرة ومن خمسة مجاالت )فاعلية الذات، والسيطرة غير المؤكدة، واالندماج الدراسي، والقلق الدراسي، والعالقة بين المدرس والطالب(، على وفق نظرية )

All the Islamic Groups agreed that God Almighty is the speaker as nobody can deny the words of God as Quran texts are explicit in proving that, as all group integrity of God Almighty but the conflict was on the characteristics of words of God due to their differences in their understanding of Quran texts and the differences of their accents, and some adhere to the intellectual aspects like Mutazila whereas others adhere to psychological aspects like Ashaaira, while Handbalis focused on the ancient time of Quran and exaggerated in this , as the issue of words of God is the most critical issue of conflict that occurred in the  Islamic nation.

المقدمة

The philosophies don’t forgets the subject silence because it effecting in life human , the kinds artist don’t lost the silence , exactly the theatrical arts because if the actor don’t the select silence he is don’t effect in the audience , this study giving the important for active the select silence in Iraqis theatre , so this search composed of : the preface that composed of : the search problem , and important the search and need it , aimed the search , lines search it composed of the lines time , lines place , and lines subject , and the terms limited . the theatrical line that composed The second topic the first topic the silence in the philosophers, part , active the select silence in the theatre text. The Third topic acti

المسألة الدينية عند ألبرت الكبير وتوما األكويني