The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

   The main aim of this paper is to use the notion  which was introduced in [1], to offered new classes of separation axioms in ideal spaces. So, we offered new type of notions of convergence in ideal spaces via the set. Relations among several types of separation axioms that offered were explained.

A study carried out on ceramic material made at (a-Al₂O₃) doped with MgO (0.5 , 0.3 , 0.2,0.1)%,with particle size at 63mm.
A Hydraulic press of 5kn at diameter of 2cm.A nnalelling at 1500C^o and 6 hrs still to see the effect on the changes of the dielectric material. With frequency range at (1K – 1M) Hz. And the result show that at percentage of 0.5% of MgO, the real dielectric material decreased with the increased frequency

importumt educational institution as (kindergartens) need teachers which qualified ownes modalities in their education for children , as Marzanu method in a way of learning and own methods of crisis management, because the teachers that own those styles of learning ginekindergarten children knowledge and the childrenIeaving based on theMeaing and knowledge and integration of their information, And teachers that earn methods of crisis management provide for the children of the kindergarten security within the educational institution which in turn affect the growth and development of the Child and then abilities, health physical, mental, psychological …etc.., The aims of the current research have identified to recognize: 1- the dimension

Prediction of penetration rate (ROP) is important process in optimization of drilling due to its crucial role in lowering drilling operation costs. This process has complex nature due to too many interrelated factors that affected the rate of penetration, which make difficult predicting process. This paper shows a new technique of rate of penetration prediction by using artificial neural network technique. A three layers model composed of two hidden layers and output layer has built by using drilling parameters data extracted from mud logging and wire line log for Alhalfaya oil field. These drilling parameters includes mechanical (WOB, RPM), hydraulic (HIS), and travel transit time (DT). Five data set represented five formations gathered

The research aims to develop alternatives to transportation at the entrance to the Educational City (University of Baghdad) during the morning and evening peaks, which result from of the traffic congestion at the entrances to the educational city (the University of Baghdad), and affects the emotional, functional, and social performance of the whole city, and leads to hotbeds of confluence and congestion at the entrances in the morning and evening peaks. This movement was measured on the ground for pedestrians and vehicles. Some criteria were adopted to determine the density of road length to the area and density of roads for the number of users and the rate of the area served by roads. The research reviews the experiences of some

Vibrio cholerae enterotoxin was extracted by cooling centrifugation and filtration
with milipore filter (0.22um) and was purified by using Sephacryl –S- 6 gel
filtration,the content of protein was estimated . The results showed protein
concentration was 28.5 microgram/ml,the present of enterotoxin was detected by
infant suckling mouse method.
.The cytopathic effect of enterotoxin was studied by injecting a number of mice with
purified enterotoxin, It was found caused shortening the villi of the intestine at
concentration 55 and 45 ug /ml of purified enterotoxin, while the effect on liver
showed degenerative change with necrosis at 55 ug/ml of enterotoxin and caused
necrosis and infiltration of inflammatory ce

The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depen

   In this paper we study the effect of adding Zinc Oxide powder (ZnO) at different ratios (10%,20%,30%,40%,50%) as particles and organic dyes rhodamine B(RhB), rohdamine 6G(Rh6G) and eosin(EO) are added at different doping ratios to polystyrene (PS), to form photosensitized(PS/ZnO/dye) composites, for samples were prepared as films by spin method. Photoconductive properties are investigated.     For I-V characteristic measurements, the photocurrent (Iph) and dark current (Id) are generally increased in non linear behavior with increasing light intensity and applied voltage for all composites. The photocurrent goes decrease through its maximum value at high white light intensities or high voltage for 2.4*10-

Abstract

The study aims to identify the degree of citizenship values practiced by Bisha University students and identify the impact of gender, college, and academic level, on the degree of the practice of University students for citizenship values. The researcher used the descriptive-analytical method including a questionnaire of (44) items. To process the data, the researcher applied the computational averages, standard deviations, percentages, and T-test. The questionnaire was implemented on a sample of (600) of the 2 and 8 levels during the second semester of the academic year (2020-2019) at Bisha University. The study findings revealed that the degree of the pra