يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة

This research aims to demonstrate the knowledge pillars of the product life cycle assessment technique and how to measure the cost according to this technique, and to clarify its role in reducing costs, improving product quality and optimizing the use of available resources, and a set of results has been reached, the most important of which are: The separation of environmental costs through the use of product life cycle assessment technique helps the Management in handling the increase of these costs, reducing the rates of environmental pollution and preserving resources, which contributes to achieving the sustainability of the product, and based on the results obtained, a set of recommendations were presented, the most important of which w

The researchers aim of this research to analyze the reality of educational services in the city of Ramadi in order to reveal the efficiency of the spatial distribution of schools at the level of residential neighborhoods and the requirements of the population, based on the standards and indicators for this service.

The research problem related to the educational function of the city of Ramadi was formulated by asking about the efficiency of the spatial distribution of educational services and whether there is a balance in the distribution of schools to residential neighborhoods in a way that meets the requirements of the population, and in order to answer the research problem, the research hypothesis was formulated that there is

Aggregate production planning (APP) is one of the most significant and complicated problems in production planning and aim to set overall production levels for each product category to meet fluctuating or uncertain demand in future. and to set decision concerning hiring, firing, overtime, subcontract, carrying inventory level. In this paper, we present a simulated annealing (SA) for multi-objective linear programming to solve APP. SA is considered to be a good tool for imprecise optimization problems. The proposed model minimizes total production and workforce costs. In this study, the proposed SA is compared with particle swarm optimization (PSO). The results show that the proposed SA is effective in reducing total production costs and req

Brachytherapy treatment is primarily used for the certain handling kinds of cancerous tumors. Using radionuclides for the study of tumors has been studied for a very long time, but the introduction of mathematical models or radiobiological models has made treatment planning easy. Using mathematical models helps to compute the survival probabilities of irradiated tissues and cancer cells. With the expansion of using HDR-High dose rate Brachytherapy and LDR-low dose rate Brachytherapy for the treatment of cancer, it requires fractionated does treatment plan to irradiate the tumor. In this paper, authors have discussed dose calculation algorithms that are used in Brachytherapy treatment planning. Precise and less time-consuming calculations

The subject of children's rights in the modern era of the priorities of educators , because the child in the community is the future , which is held by the hope which is the basis for society in the renaissance and progress so quickly communities to prove these rights through its various institutions and issued legislation and held numerous conferences and taking specialists the field of childhood Aatron aspects of this rights and Aasalunha including a benefit for children until tomorrow for the rights of children , psychological and social health and educational . Therefore, the current study focused on the awareness of parents and educators of children's rights as individuals most closely satisfying their needs and rights. The

The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

Abstract

This study cares for the economic living conditions in Mosul City. Its importance lies in the critical period that has been covered
(2002-2007), which was dominated by far–reaching events at political economic and social levels. Among the main results that have been revealed are the following: the rate of economic growth in the City has been the lowest among major urban centers in Iraq. Besides, real income per capita in the City has stayed stagnant during the period of the study. However, the inequality in distribution of income has decreased. The main bulk of the city's population rely on their income from wages and salari