تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي

           Strives Total Productive Maintenance  to increase the overall effectiveness of the equipment through the early involvement in the design and manufacture of equipment productivity. It also operates in an environment of simultaneous engineering work on the synchronization of activities to take advantage of early information by maintenance engineers, design, operation, and that helps to reduce the faults and facilitate future maintenance tasks.

    Has adopted a search in the theoretical concept of the total maintenance productivity and concurrent engineering activities carried out during which the conjunction a

The research aims at identifying the relationship between the process of managing intellectual knowledge and its impact on the development and sustainability of the Iraqi insurance sector by conducting an analysis of the types of intellectual knowledge owned by Iraqi insurance companies and the amount of revenues generated from each type of services provided to customers.                                                              &

A pap test is  a simple technique which  can detect pre-cancerous and cancerous cells in the vagina and cervix. Cervical cancer is the easiest gynecologic cancer we could  prevent it, with regular screening tests and follow-up this screening may avoid  cervical cancer  or detact  it early.This study aims to estimate cytological changes and precancerus lesions during Pap smear test and visual inspection of the cervix on Iraqi women and determine the relationship with demographic characteristics.   The study included 50 women aged 18-56 years (mean 39 ±10)   in  National Cancer of  Research Center (NCRC) belong to Baghdad University. These women suffered from genital problems or

Background: The fracture of instruments within root canal during endodontic treatment is a common incidence, fracture because of fatigue through flexure occurs due to metal fatigue, this study aimed to assess the effect of curvature angle and rotational speed on the cyclic fatigue of different type of Endodontic NiTi Rotary Instruments and compare among them. Materials and method: Three types of rotary instruments with tip size 0.25: ProTaPer F2 (Densply, Malifier) Revo-S SU( 0.06 taper, MicroMega) and RaCe system (0.06 taper, FKG, Dentaire), Forty file of each instrument were used within two canals with angle of curvature (40 &60 )at two speed (250&400)RPM, twelve group were formed for all instruments(total number=120),ten file fo

                The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.

This study aimed to clarify the provisions of taking the mother for breastfeeding in Islamic jurisprudence, a comparative study between doctrines of jurisprudence. The ruling on forcing the mother to breastfeed, and the ruling on taking the mother for breastfeeding while she is in the infallibility of her husband, as well as in several reactionary divorces, and the ruling on breastfeeding in several divorced divorces. On breastfeeding in infallibility Face, as well as a several divorce reactionary, and worth the fare which is in several final divorces, and after the end of the marital relationship, has been proposed a number of recommendations, including it, is recommended to teach the provisions of the mother taking the taxi on breastfe

The aim of this study to identify patterns of cerebral control (right and left) for second grade students in the collage of physical education and sports science of the University of Baghdad, as well as identify the definition of theThe Effect of Using the Bybee Strategy(5ES) according to Brain Control Patterns in Learning a Kinetic Series on Floor exercises in Artistic Gymnastics for menمجلة الرياضة المعاصرةالمجلد 19 العدد 1 عام 2020effect using the (Bybee) strategy (5ES) according to brain control patterns inlearning a Kinetic series on floor exercises In artistic gymnastics for men, andidentify the best combination between the four research groups learn, use Finderexperimental method research sample consi

       There are many neutron sources in the universe that play an important role in the stellar slow neutron capture (s-process) nucleosynthesis. Fluorine-19 is a cosmically rare isotope that is generated in a series of reactions. The aim in this paper is to perform theoretical calculations to test the variance of neutron intensity generated within stellar conditions, especially in Asymptotic Giant Branch (AGB) stars, on the production of ¹⁹F isotope. EMPIRE II program has been utilized with the aid of many Matlab programs, and experimental comparisons have been made with NACRE II and Reaclib libraries. The results has shown that the high abundances of reactant nuclei responsible for ultimately generating

This research has studied the effect of addition glass fibers (woven and chopped)
and Zirconium oxide Nano-particles (ZrO2) with different weight percent to the
conventional poly (methyl methacrylate) (PMMA). The prepared Nano-crystalline
ZrO2 powder with particle size of about 95nm was syntheses directly by sol-gel
method. The gel dried at 100oC for 1 hour and annelid at 400oC for 3 hours.
The conventional acrylic resin prepared with 2:1 powder to liquid ratio to prepare
pure sample, composite samples prepared by reinforcing PMMA with woven or
chopped glass fiber (8, 12) wt.%, and reinforcing by (1,2,3) wt.% of prepared ZrO2
Nano-powder.
The structural tests include: (XRD, AFM, and FTIR). The crystallized phas