The Results of Theoretical Studies and Experiment of Advanced Economies , Have Been Proven That Investment Expenditure Is Not The Only Factor And The Main Source of Production Growth, But Efficient Using Of The Fixed Assets Is More Important In This Process, All That Depends On Groups of Factors Called The Non-Investment Economic Growth,  That Are Un-bodied Technical Progress With Organizational Nature.

It's Distinguished Features That it has An Influence on The Production Growth Without Any Large Additional Investment Expenditure Or Any Additional Increment in Inputs And That Can Not Be Reached Without Activating The Factors of Non-Investment Economic Growth, Which is Still Affecting Negatively In T

Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

Suffer most of the facilities of the high cost of inventory , which affects the high cost of the product and thus affects many administrative decisions , as well as suffer the facilities of the systems developed by the provisions of inventory control , and this problem is exacerbated in the construction sector where the inventory in the form of Construction spin of the Year for another it becomes difficult to control the cost effectively , and is the research problem in question follows: What are the implications of the use of the system in time inventory accounting system for the contracting company does kills Alrkaah to the provisions of the cost of inventory and what is the optimal approach to inventory control ? Find assumed

Journal of Theoretical and Applied Information Technology is a peer-reviewed electronic research papers & review papers journal with aim of promoting and publishing original high quality research dealing with theoretical and scientific aspects in all disciplines of IT (Informaiton Technology

MB Mahmood, BN Dhannoon

The importance of the accounting profession in creating data and accounting information for economic resources and their sources and changes therein , through the effectiveness of this information and the degree of suitability and providing accurate and timely manner and in a form that makes it able to rationalize decisions and performance reporting , and there are several elements and behaviors control how the effectiveness of these reports and these behaviors work ethic that govern the work of management accountant when preparing performance reports , which are the ethics of the work of professional control principles and rules of accounting , legal, such as objectivity and reliability , neutrality and timeliness that must be a

Double skin ventilated roof is one of the important passive cooling techniques that aims to reduce solar heat gain through roofs by reducing both the conduction and convection heat transfer from the roof to the ceiling of buildings. On the other hand, radiant barrier system (RBS) is very powerful in blocking the radiation heat transfer between the two skins. In this research,the effect of placing a thin layer of aluminium foil at different locations on the thermal insulation performance of a double skin ventilated roof model is investigated experimentally and the optimum location that transmits less heat flux from the lower skinis specified.The model is made of two parallel inclined galvanized steel plates. Galvanized steel has been used

Objectives: To assess the coping strategies of parents of children with autism and the relationship of
different strategies with their educational level.
Methodology: A descriptive analytical study was carried out from Feb. 14th, 2013 through April, 10th
, 2013 in
several private rehabilitation centers of autism in Baghdad city. A non- probability (purposive) sample of 100
autistic children and 100 of their parents (father or mother) was assessed by a questionnaire which consisted of
two parts; the first part is concerned with the demographic characteristics of the child and demographic
characteristics of the parents; the second part consisted of 50 questions about coping strategies that were
distributed on 8 doma

In the present study, nanoporous material type MCM-41 was prepared by the sol-gel technique and was used as a carrier for prednisolone (PRD) drug delivery. The structural properties of mesoporous were fully characterized by X-ray diffraction (XRD), N₂ adsorption /desorption and Fourier-transform infrared (FTIR). The mass transfer in term of adsorption process (loading) and desorption process (releasing) properties were investigated. The maximum drug loading efficiency was equal to 38% and 47.5% at different concentrations. The PRD released was prudently studied in water media of pH 6.8 simulated body fluid (SBF) in according to "United State Pharmacopeia (USP38)". The results proved that the release of prednisolone from MCM-41

Because of the new political stage that Iraq is living in, which called on researchers to choose the subject of political marketing and increase its effectiveness through strategic intuition. The problem of research was reflected in the following question: How can strategic intuition be used to achieve efficiency in marketing marketing to achieve voter acceptance and achieve political success later on? ).

The research derives its importance from the fact that it is related to the developments in the concepts and areas of marketing in various fields, and it has a role in identifying the gain of new markets, where it is specialized to provide a political product and identify the mechanism of marketing the p