The studies in ABC system have become so many nowadays especially in industrial companies. But they are almost rare in service companies and that has put more difficulties in front of the researcher.

This study consists of two sides, theoretical and practical. The first side (theoretical) deals with the most important features of ABC system and it focuses on its characteristics, standards and aims. While the practical side deals with the practice of this system in one of these service companies which is Dar-A’Salam Bank. The researcher has made use of being the accounting adviser of the bank and that he can get the necessary data. He has come up with, after making a comparison between the cost of ABC system and traditional cost

The research aims to study the elements of attraction in television advertising and determine their relationship to consumer preferences, the extent to which the sample (250) watches television advertisements, and the motives for viewing. Males and females, and the statistical program spss was used to analyze the results using percentages, arithmetic mean, correlation coefficients ch2, Pearson’s coefficient and Alpha Cronbach for the stability of the test, and the research came to the conclusion that the percentage of watching television advertisements is good motivated by the identification of new goods and services in the market, as advertisements sometimes achieve consumer preferences, and the most prominent The forms that a

يعد بيان التدفق النقدي من البيانات المهمة الصادرة من الوحدات الحكومية غير الهادفة للربح، بعد تبنيها معايير IPSASs ، مما يوفر معلومات اوسع تلبي حاجات المستخدمين لأتخاذ القرارات المناسبة . أذ يتضمن بيان التدفق النقدي بموجب المعيار رقم ( 2 ) التدفقات النقدية حسب الأنشطة التشغيلية و الاستثمارية والتمويلية ، وهذا لا ينسجم مع مخرجات النظام المحاسبي الحكومي العراقي . وان هدف البحث هو  التعرف

يسلط هذا البحث الضوءعلى طبيعة النظام السياسي في العراق الجديد الذى اضحى وبموجب الدستور العراقي الدائم لعام 2005 دولة حرة, ديمقراطية,موحدة,وبرلمانية(نيابية) تتمع بنظام فدرالي قائم على اساس الفصل بين السلطات الثلاث التشريعية والتنفيذية والقضائية. فلقد شهد العراق اكبر تظاهرة ديمقراطية في تاريخه المعاصر منذ نشأة الدولة العراقية وحتى 2003 ولحد الان خمسة /4/ السابع من أذار 2010 . فالمسرح السياسي العرا

الخلاصة
١٩٨٢ ) وھي كاتبة روایات بولیسیة من مدینة كرایستتش رتش ف ي - ولدت السیدة نكایو أدیث مارش ( ١٨٩٩
اً وف ي روای ات a د میت a ل یرق a نیوزیلندة وأشتھرت ببطلھا المفتش الأقدم رودری ك أل ین ال ذي یظھ ر ف ي روایتھ ا رج
بضمنھا الموت والخادم الراقص ١٩٤٢ وقد الفت عشرین روایة.
توماس ھو الخادم الراقص الذي تھزه أغنیة مرح ة منبعث ة م ن م ذیاع ف ي غرف ة الت دخین حی ث یرق د ویلی ام
میتاً بعد أن قتلھ أخوه نیكولاس، وھو الذي ی

Banks was one of the institutions that are highly concerned with the issue of performance evaluation, in order to achieve optimal use of resources that enable them to achieve operational and strategic objectives both in light of the global competition fierce for the start of the research problem of banks to adopt in assessing the performance of the realization of just the traditional financial indicators which has become insufficient to keep pace with the constant evolution in the business environment, which requires work on the use of the necessary information needed to evaluate the performance of all the Bank's activities through

the use of the Balanced Scorecard method. The research aims to shed light on the dimensions of perf

Abstract
The study is the product of an on-line session with Oregon University. It aims
at developing the students’ attitudes toward using computers in learning to get the
advantages of CALL and autonomous learning. The researcher has depended on a
one-group design of a pre-scale and post-scale to measure the effect due to exposure
to computer using.

The study was conducted at research station A, department of field crops, college of agricultural engineering sciences, university of Baghdad during summer 2021 to evaluate the effect of boron and some growth regulators on some growth criteria and yield of soybean crop (cv. shimaa). The experiment  was carried out according to split plots by using randomized complete block design with three replications. The main plots included three concentrations of boron (75, 150 and 225) mg.L^-1, the sub-plots included three levels of growth regulators, spraying kinetin (100 mg. L^-1), spraying ethrel (200 mg.L^-1) and spraying kinetin (100 mg.L^-1) + spraying ethrel (200 mg.L^-1) as