At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow

             It is the regression analysis is the foundation stone of knowledge of statistics , which mostly depends on the ordinary least square method , but as is well known that the way the above mentioned her several conditions to operate accurately and the results can be unreliable , add to that the lack of certain conditions make it impossible to complete the work and analysis method and among those conditions are the multi-co linearity problem , and we are in the process of detected that problem between the independent variables using farrar –glauber test , in addition to the requirement linearity data and the lack of the condition last has been resorting to the

الخلاصة
ا ǐ درس فیم ǐ اث ت ǐ أن الابح ǐ منذ مئة عام أستخدمت الاذن البشریة في تعریف الاشخاص ولحد الاّن ف
ات ǐǐ یس . ان التطبیق ǐǐ ریة للتق ǐǐ فة بش ǐǐ تخدم كص ǐǐ ي تس ǐǐ ة لك ǐǐ ردة أو كافی ǐǐ ائص منف ǐǐ ل خص ǐǐ ت الاذن تحم ǐǐ اذا كان
ث ǐ ال البح ǐ ي مج ǐ تخدمت ف ǐ ات اس ǐ اك تطبیق ǐ ن ھن ǐ یة لك ǐ ریة التقیس ǐ فات البش ǐ ال الص ǐ ي مج ǐ تخدم ف ǐ م تس ǐ كل الاذن ل ǐ لش
الجنائي.
ان ما تم انجازه في ھذا البحث ھو دراسة ھیكلیة ا

The aim of this paper is to evaluate the rate of contamination in soils by using accurate numerical method as a suitable tool to evaluate the concentration of heavy metals in soil. In particular, 2D –interpolation methods are applied in the models of the spread the metals in different direction.The paper illustrates the importance of the numerical method in different applications, especially nvironment contamination. Basically, there are many roles for approximating functions. Thus, the approximating of function namely the analytical expression may be expressed; the most common type being is polynomials, which are the easy implemented and simplest methods of approximation. In this paper the divided difference formula is used and extended

The gas-lift method is crucial for maintaining oil production, particularly from an established field when the natural energy of the reservoirs is depleted. To maximize oil production, a major field's gas injection rate must be distributed as efficiently as possible across its gas-lift network system. Common gas-lift optimization techniques may lose their effectiveness and become unable to replicate the gas-lift optimum in a large network system due to problems with multi-objective, multi-constrained & restricted gas injection rate distribution. The main objective of the research is to determine the possibility of using the genetic algorithm (GA) technique to achieve the optimum distribution for the continuous gas-lift injectio

      Long memory analysis is one of the most active areas in econometrics and time series where various methods have been introduced to identify and estimate the long memory parameter in partially integrated time series. One of the most common models used to represent time series that have a long memory is the ARFIMA (Auto Regressive Fractional Integration Moving Average Model) which diffs are a fractional number called the fractional parameter. To analyze and determine the ARFIMA model, the fractal parameter must be estimated. There are many methods for fractional parameter estimation. In this research, the estimation methods were divided into indirect methods, where the Hurst parameter is estimated fir