The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

This study examines the effect of colonialism on Caribbean society during the colonial period. Through normalization, the British colonial power diminished Caribbean identity and planted a new hybrid identity. Discipline institutions and surveillance techniques had a vital role in normalizing Caribbean society. Caribbean authors have adopted this notion of normalization to represent the reality of colonialism and its consequences. George Lamming, one of the Caribbean political activist and influential novelist in his novel In the Castle of My Skin (1953), reflects normalization as theorized by Michael Foucault. Lamming depicts the story of villagers and their life under colonial domination. Through discipline institution, like school, colo

Despite the simplicity that characterized the administration in the era of the Prophet
(peace be upon him), but it put the Muslim community nucleus Administrative Organization
who walked Garret Caliphs (RIP) and came after them, who added to this organization what
they found necessary and dictated by their conditions of life has begun regulation Managing
this appoint leaders and armies of workers on the state and various tribes to spread the Islamic
religion and to teach people the provisions of the Koran and Altfvh in religion and establish
prayer and collect Zakat money so you do not appoint leaders and workers and governors
followed random, but it is in an objective manner takes reasons to meet expectations.

The audio-visual arts are considered modern arts compared to theater, plastic arts, and music. It proved its distinguished presences among other arts. It was capable of forming a huge audience and took television from cinema, literature, theater, type of narration, and narrative instructor. Also, it took symbolism and metaphorical repetition from literature. As for the importance of the functions that repetition has the research concentrated on the importance of function of repetition in deeping the esthetic meaning in television drama. The research was limited by:1.Objective limit: functions of repetition in deeping the esthetic meaning in series of (Harem Al-Sultan).2.Place where it was showed: series of (Harem Al-Sultan) part four on

ABSTRACT:

The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed

The following list comprises sixty-one species and subspecies of coccine¬llid beetles belonging to twenty-two genera distributed among six tribes in three subfamilies. All the species and subspecies have been recorded for Iraq. The categories have been arranged systematically according to Korschefsky's (1931) catalogue.

The present study was undertaken to determine the species of tumbling flower beetles (Coleoptera, Mordellidae) found in Iraq. Specimens have been collected from different localities of Iraq since 1970. Results show that the tumbling flower beetles (Mordellidae) are represented with a total of 13 species belonging to four genera of three tribes, two of these species were described by Dr. Horak (1985,1990) as new species for Iraq Mediimorda maceki HoraK and Mordellistena bolognaHorak; two were previously reported Stenalia escherichi Schilsk and Mordellistena pumila (Gyllenhal) and ten are new records for Iraq. Stenalia araxicola Khnzorian, Stenalia brunneipennis Mulsant, Variimorda

The current study showed that the plants were collected from 23 geographical locations in Brenaj, Wasit, Iraq. The region was characterized by a great diversity of wild plants spread densely in this region. The results were as follows: 32 families, 149 species. Asteraceae was the most widespread with 29 species from the group of dicotyledons, followed by the Fabaceae family (19) species, but there are 13 plant families, with one plant species recorded for each plant family. in Brenaj, Wasit included: Aizoaceae, Capparaceae, Convolvulaceae, Frankeniaceae, Molluginaceae, Papaveraceae, Phyllanthaceae, Primulaceae, Rutaceae, Rubiaceae, Verbenaceae, Zygophyllaceae, Urticaceae, while the plant family Poaceae was most widespread in genera and spec

The increasing complexity of how humans interact with and process information has demonstrated significant advancements in Natural Language Processing (NLP), transitioning from task-specific architectures to generalized frameworks applicable across multiple tasks. Despite their success, challenges persist in specialized domains such as translation, where instruction tuning may prioritize fluency over accuracy. Against this backdrop, the present study conducts a comparative evaluation of ChatGPT-Plus and DeepSeek (R1) on a high-fidelity bilingual retrieval-and-translation task. A single standardize prompt directs each model to access the Arabic-language news section of the College of Medicine, University of Baghdad, retrieve the three most r