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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

This research deals with parameters estimation methods for the intensity function of non homogeneous poisson processes , it aims to estimate parameters of this function throughout three methods which are maximum likelihood method , moment method and shurnkage method using simulation method.

In order to achive the best method, several assumed values for parameters of intensity function have been adopted  using sample size of 
(14, 25, 50, 100) .Results of estimation showed that the estimation over the estimation method , of maximum likelihood and moment .

  This estimation gain the least mean of squares error for the above samples .

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Presupposition is the background belief that is known by both the speaker and the addressee, it is tied to particular words and aspects of the surface structure that act as linguistic triggers. The present study aims at investigating whether Iraqi fourth -year university students are able to recognize the English presuppositions through the meaning of these linguistic triggers .To fulfil the basic requirements of the study, the researcher has conducted a test . The results of the study have validated the hypothesis of the work and it is found that the linguistic triggers are important tools in recognizing presuppositions.    

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

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The agency contract is one of the personal account of decades, as the character is both the agent and the principal place of consideration, and characterized Agency important practical and legal as a means and a tool makes it easier for people things of their lives by enabling them to hold the actions they can not sometimes hold them on their own for their absence from the place of the contract or to inexperience or to the large number of their concerns. However, the development of economic, legal and social life dictated finding agency where the principal can be dismissed and his agent to suspend agent right or the other this agency only with the consent of his right to the agency this agency is known acting non-isolated, though the basis

يدور هذا البحث حول جمع الالفاظ التي تتعلق بعناصر الطبيعة السماويّة وظواهرها في ديوان محمد مصطفى الماحيّ, وترتيبها في حقول دَلاليّة على وفق دراسة معجمية, تناولت فيها الالفاظ التي تتعلّق بعناصر الطبيعة السماويّة وظواهرها, فكان الهدف من هذه الدراسة هو دراسة الألفاظ التي ترتبط دَلالتها بمفهوم عام يجمعها حقل دلاليّ واحد كجمع الفاظ (السماء،والقمر، والبدر، والنجم، والكوكب), تحت مفهوم (عناصر السماوية وظواهرها الطب