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 current research deals with the "The role of organizational change in the achievement of strategic success" Who are getting increased attention to being one of the important topics and relatively new, And which have a significant impact on the future of the organization So there is a need for this research, which aims to identify the role of organizational change across dimensions (technology, organizational structure, human resources, organizational culture) in the strategic success through its components (a specific strategy, effective implementation, innovation, customer satisfaction)، And that by two main hypotheses, branched about eight hypothes

Objective: To identify of the effect of the different concentrations of the special liquid (for mixing the investment, Gilvest)
and mixed with water/powder ratio on setting time of phosphate–bonded investment.
Method and materials: The present study is (60) specimens made from phosphate bonded investment divided into (4)
groups (control and experimental groups), (15) specimens for each group. The Gillmore needle device is used to setting
time of phosphate bonded investment mixed with different concentration of Gilvest and water.
Results: Showed that there is a high significant difference (P<0.01) between each groups in the ANOVA test and a
significant difference (P<0.05) between the group (A) and control group i

The present study aimed at identifying the role of supervisory and training practices in the field   education program in achieving course objectives from the perspective of the student teachers in the Faculty of Science and Arts in sharourah, and its relationship to some variables (gender, specialization,estimation). To achieve this, the researcher used the descriptive-analytical method, and the study tool was designed, which consists of (24) items distributed on two axes: the objectives of field education and supervisory and training practices.Then, the study tool was applied to the research sample represented in the entire study community, which consists of (65) male and female students in the Faculty of Sciences and Arts in

This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

In this research, the effect of adding two different types of reinforcing particles was investigated, which included: nano-zirconia (nano-ZrO₂) particles and micro-lignin particles that were added with different volume fractions of 0.5%, 1%, 1.5% and 2% on the mechanical properties of polymer composite materials. They were prepared in this research, as a complete prosthesis and partial denture base materials was prepared, by using cold cure poly methyl methacrylate (PMMA) resin matrix. The composite specimens in this research consist of two groups according to the types of reinforced particles, were prepared by using casting methods, type (Hand Lay-Up) method. The first group consists of PMMA resin reinforced by (nano-ZrO

    The emergence of COVID-19 has resulted in an unprecedented escalation in different aspects of human activities, including medical education. Students and educators across academic institutions have confronted various challenges in following the guidelines of protection against the disease on one hand and accomplishing learning curricula on the other hand. In this short view, we presented our experience in implementing e-learning to the undergraduate nursing students during the present COVID-19 pandemic emphasizing the learning content, barriers, and feedback of students and educators. We hope that this view will trigger the preparedness of nursing faculties in Iraq to deal with this new modality of learning and improve it should t

There is a relationship between the sizes of urban centers and regional
development, concerning the role that these centers are playing in
developmental process.
The research assume that the urban system in the governorate, has
been affected by the external environment due to the religious dominance of
Kerbla city.
The research is composed of three sections, the first is a theoretical
background, which focus upon the general directions of the models and
theories that have a relationship with the subject. The second is a practical
part aims at determination the characteristics of the sizes of the cities in the
governorate. Depending upon of previous part, i.e., the practical part section three deals with

The author’s research is dedicated to the actual problem of identifying the linguoculturological and translation features of the glutonic vocabulary both in Russian and in Arabic. It is noted that the vocabulary of the glutonic type is extremely rich and diverse, as it is part of the national and linguistic culture of the Russian and Arab people. In the gastronomic discourse of the Russian people and the Arab peoples, it is represented by various parts of speech. The study of the traditions of food consumption confirmed the rich stylistic possibilities of the glutonic vocabulary, the names of bread in Russian and Arabic languages. It has been established that in modern Russian gastronomic discourse, glutonic lexical units are involved

Financial crisis is one of the topics that have attracted the interest of researchers in recently. The research focused on the issue of the crisis of the Asian Tigers and the mortgage crisis and comparing them in terms of causes and repercussions. It may meet most of the financial crises in many of its causes, factors, roots and results in the advanced and the developing countries. This crisis has its own pattern and its causes and nature and it is characterized by a crisis of cash liquidity and the collapse of many banks and declare bankruptcy and a sharp decline in stock prices and indices of the stock market and so far the common denominators among the causes but does not mean this There are differences between the financial c