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

The main objective of this study is to understand the work of the pile caps made of lightweight aerated foam concrete and study the many factors affecting the ability and the capacity of the shear. The study was done by analyzing previous practical and theoretical experiences on the reinforced concrete pile caps. The previous practical results indicated that all specimens failed by shear diagonal compression or tension modes except one specimen that failed flexural-shear mode. Based on test specimens' practical results and behavior, some theoretical methods for estimating the ultimate strength of reinforced concrete pile caps have been recommended, some of which evolved into the design documents available on the subject.

Background: The prevalence of both obesity & diabetes are increasing all over the world & more in women.  They have a negative impact not only on morbidity & mortality but also on quality of life.

Objectives: To assess the HRQoL with a specific comparison between obese & normal weight among wo

The Evolution Of Information Technology And The Use Of Computer Systems Led To Increase Attention To The Use Of Modern Techniques In The Auditing Process , As It Will Overcome Some Of The Human Shortcomings In The Exercise Of Professional Judgment, Then It Can Improve The Efficiency And Effectiveness Of The Audit Process, Where The New Audit Methodologies Espouse The Concept Of Risk Which Includes Strategic Dimension With Regard To The Capacity Of The Entity To Achieve Its Goals, Which Requires Auditors To Rely On Advanced Technology That Can Identify The Factors Which Prevent The Entity From Achieving Its Objectives. The Idea Of Research Is To Preparing An Electronic Program Fer All Audit Work From Planning Through Sampling And Document

Özet

           Türkiye  türkçesinde ''Anlam bilimi (Semantik)'' tezin ana konusu ve dilin adlandırma ve sınıflandırma incelemesini ele alır. Türk dilbilimcilerine göre bu dilbilimlerin şubesine bir tanım sunar. Semantik, tarih bakımından başlanlangıcı, oluşunu ve geliştirmesini de inceleniyor.

        Bu konu ile ilgili yayınlanmış olan bazı tezlerin de alındı. Türk dilbilimcilerin görüşünu Mehmet Hengirmen, Konay Karaağaç, Sezai Güneş, Fuat Bozkurt ve Hüseyin Atay ve diğerlerdir.

        Bu tez anlam bilimi dalların özellikleri ve anlam değiştirmesi

زمانةوانة بونيادطةرة ئةمريكييةكان لة نيَوانى سالاَنى ( 1925 – 1945 ) بةتيَثةرِبووكات تيؤرى ( فؤنيم)يان ضةسثاند ،بةم جؤرة  زمانةوانةكان ئاراستةى كاريان بةرةو مؤرفؤلؤذى طؤرِى بؤية ماوةى نيَوان سالاَنى ( 1940 –1960 ) ليَكؤلَينةوةى مؤرفؤلؤذى بووة خالَى بنةرِةتى (1 ) . جيَى ئاماذةية كة ئةو كةم و كورتيانةى كة لة ثيَناسةى وشةدا دةركةوت هؤكاريَكى سةرةكى بوون بؤ ئةوةى بةدواى جيَطرةوةيةك بطةرِيَن ، كة ئةويش ضةمكى مؤرفيم بو

RESUMEN:

 Pretendemos hacer con este trabajo un breve recorrido sobre lo que han dicho algunos gramáticos de las construcciones condicionales, a la par señalaremos los criterios que los mismos establecen y siguen para diferenciar entre distintos tipos de estructuras condicionales o entre las construcciones que ellos entienden o consideran como tales y las que no, atendiendo fundamentalmente a dos criterios; formal y semántico-pragmático. El presente trabajo tiene como objetivo la clasificación y la descripción de las construcciones condicionales, demostrando que no todas las condicionales son hipotéticas ni todas las hipotéticas son condicionales.

Abstract

We intend to make this work

L'ouverture des frontières et la mondialisation des échanges,comme les projets de l'intégration font de la connaissance de langue un enjeu essentiel ,professionnel et culturel,pour le citoyen de demain.

L'Irak est un pays Anglophone où domine l'anglais,le français est considérée comme deuxième langue étrangère en Irak.

Notre mini-mémoire se compose de deux parties.Dans la première partie nous essayons d'examiner la place du français en Irak qui nous dirige à savoir pourquoi on apprend le français en Irak et qui l'apprend?Est –ce qu'il y a une coopération française?

Dans la deuxième partie nous examinons les problèmes du français en Ir

Ser y Estar

In this paper, a new form of 2D-plane curves is produced and graphically studied. The name of my daughter "Noor" has been given to this curve; therefore, Noor term describes this curve whenever it is used in this paper. This curve is a form of these opened curves as it extends in the infinity along both sides from the origin point. The curve is designed by a circle/ ellipse which are drawing curvatures that tangent at the origin point, where its circumference is passed through the (0,2a). By sharing two vertical lined points of both the circle diameter and the major axis of the ellipse, the parametric equation is derived. In this paper, a set of various cases of Noor curve are graphically studied by two curvature cases;