تحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .

     وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما

This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

The research aims to study the effect of adding (Li2O) to an alkaline glaze containing (K2O, Na2O). Although all the alkaline oxides have common properties, each oxide has something that distinguishes it. The molecular weight of (Li2O) is two times less than that of (Na2O) and three times that of (K2O). Therefore, it is added in small proportions. In addition, it is a very strong flux, so it is not used alone, but rather replaces a part of other alkaline oxides. It was added to an alkali glass that matured at a temperature of 980CO in proportions (2.0,1.4,1.2,0.8,0.4%) instead of (Na2O), using lithium carbonate (Li2CO3) as an oxide source. The glazes mixtures were applied to a white pottery body, and the samples were fired and cooled acc

PMMA (Poly methyl methacrylate) is considered one of the most commonly used materials in denture base fabrication due to its ideal properties. Although, a major problem with this resin is the frequent fractures due to heavy chewing forces which lead to early crack and fracture in clinical use. The addition of nanoparticles as filler performed in this study to enhance its selected mechanical properties. The Nano-additive effect investigated in normal circumstances and under a different temperature during water exposure. First, tests applied on the prepared samples at room temperature and then after exposure to water bath at (20, 40, 60) C^° respectively. SEM, PSD, EDX were utilized for samples evaluation in this study. Flexural

The effect ©? acid and alkility for the dichromate solution and the thicknness of gelatin layer on the effecincy of the film , also the time period between the recording and the reconstraction processes . the last effecincy was 90% for PH=5.6 and 95% for d=110 ?? . the highe effeciny for time period was 82% for 48 h .

That less duration takes larva mature into a virgin under field conditions is one day during Alguetrh from April to October and last longer to more than a day during Alguetrh from November to February and up to nine days in January when low minimum temperature to zero degreespercentage that these larvae can not be a high percentage in the field ranging from 90-100% reduced Hessian Alnsphaly 85% during the months of July and Cape

This study examined the problematic of the ambiguous relationship between the media and terrorism and the problems that result from press coverage of terroristic incidents. The paper sought to show the classification and confrontation of such incidents had been established from the point of view of a sample of media professionals, researchers and writers who are frequenters of Al-Mutanabi Street in Baghdad. The media outlets that carry this coverage would not give up their media mission as well as the terrorists would not be given an opportunity to take advantage of this coverage in achieving their goals and objectives. Furthermore, the terrorist organizations would have no chance to exploit these means to deliver their terroristic messa

An approach for hiding information has been proposed for securing information using Slanlet transform and the T-codes. Same as the wavelet transform the Slantlet transform is better in compression signal and good time localization signal compression than the conventional transforms like (DCT) discrete cosine transforms. The proposed method provides efficient security, because the original secret image is encrypted before embedding in order to build a robust system that is no attacker can defeat it. Some of the well known fidelity measures like (PSNR and AR) were used to measure the quality of the Steganography image and the image after extracted. The results show that the stego-image is closed related to the cover image, with (PSNR) Peak Si