تناول البحث حل مشكلة النقل باستخدام مدخل بحوث العملٌات فً مرحلة التحلٌل والتصمٌم لنموذج المشكلة , وتم مقارنة النتائج التً حصلنا علٌها من الحلول لصٌاؼة التحلٌل وبرهنة صحة النموذج المتجه صوب الموضوع, وتم اجراء المقارنة بٌن الحلول المختلفة الختٌار اقل قٌمة لدالة الهدؾ لكً ٌتمكن المستفٌد من صنع القرار, باستخدام الطرق االربعة )طرٌقة الزاوٌة الشمالٌة الؽربٌة, طرٌقة اقل التكالٌؾ, طرٌقة فوجل التقرٌبٌة, الطرٌقة ال

This paper includes the application of Queuing theory with of Particle swarm algorithm or is called (Intelligence swarm) to solve the problem of The queues and developed for General commission for taxes /branch Karkh center in the service stage of the Department of calculators composed of six  employees , and it was chosen queuing model is a single-service channel  M / M / 1 according to the nature of the circuit work mentioned above and it will be divided according to the letters system for each employee, and  it was composed of data collection times (arrival time , service time, departure time)

The Sebkha is considered the evaporative geomorphological features, where climate plays an active role. It forms part of the surface features in Mesopotamia plain of Iraqi, which is the most fertile lands, and because of complimentary natural and human factors turned most of the arable land to the territory of Sebkha lands. The use satellite image (Raw Data), Landsat 30M Mss for the year 1976 Landsat 7 ETM, and the Landsat 8 for year 2013 (LDCM) for the summer Landsat Data Continuity Mission and perform geometric correction, enhancements, and Subset image And a visual analysis Space visuals based on the analysis of spectral fingerprints earth's This study has shown that the best in the discrimination of Sebkha Remote sensing techniques a

   In the present research the flame retardancy to  buildings and industrial foundations which are manufacturing from advanced polymeric  composite material was increased by coating it with surface layer included flame retardant material.  A(3mm) thick antimony tetroxide was used as a coated layer to retard and prevent the flame spread to the coating surface of polyester resin (SIROPOL 8340-PI) reinforced with hybrid fibers as a woven roving (°45-°0) consist of carbon and kevlar (49) fibers, and exposed it to direct flame generated from gas torch at temperature of (2000ºC), at  different exposed distance (10,15,20mm)and study the rang of resistance for this layer and its ability to protec

Were arranged this study on two sections, which included first section comparison between markets proposed through the use of transport models and the use of the program QSB for less costs , dependant the optimal solution  to chose the suggested market  to locate new market that achieve lower costs in the transport of goods from factories (ALRasheed ,ALAmeen , AlMaamun ) to points of sale, but the second part has included comparison of all methods of transport (The least cost method ,Vogels method , Results Approximations method , Total method) depending on the agenda of transport, which includes the market proposed selected from the first section and choose the way in which check the solution first best suited in terms

     The Noble Qur’an is the book of God, the Blessed and Exalted, in which is the teachings of God Almighty’s religion, which is Islam, in order for people to unite it and establish servitude to it. The individual and the society alike saw it appropriate to make my opinion alerting the seriousness of this matter, so the research was entitled (The Impact of Sins and Disobedience on the Individual and Society in the Holy Qur’an - Objective Study), knowing that we touched upon some of the effects, which we found it appropriate to mention in this research in the service of the good. Its details came in the Holy Qur’an without referring to others, noting their arrangement in the Holy Qur’an..

The research aims to examine the evaluation of educational quality management and the ways to improve it in the College of Education for Women at the University of Baghdad from the point of view of the academic staff. The research community consisted of (288) participants comprising all members of the academic staff in the College of Education for Women at the University of Baghdad for the academic year (2019-2020). As for the questionnaire, it was distributed to the academic staff of the scientific departments according to their affiliation for the purpose of identifying the availability of the requirements of the quality of the teaching service provided to them by the educational institution. The researcher adopted a questionnaire deve

ريل لسادة الكيسياء َ جؼ البحث الى التعخؼ عمى أثخ استخاتيجية فجػة السعمػمات في التح َى جؼ البحث فقج صيغت الفخضية التي َ تػسط , والتحقق مغ ى ُ جى شلاب الرف الثاني الس َ ل جؼ البحث أعتسج الباحث َ تتعمق بالتحريل ولتحقيق ى ػعتيغ متداويتيغ ُ بي لسجس ِ ي السشيج التجخ ريل الجراسي , تكػنت عيشة البحث مغ َ ) شالب مغ شلاب ٗٛ( ذواتي اختبار بعجي لمتح -ٕٕٕٓالرف الثاني الستػسط في ( متػسصة الذييج خزيخ جاسع العارضي ) لمعاـ الجارسي (

إن التطور الهائل في منظومة تكنولوجيا المعلومات والاتصالات في العالم , أثر كثيراً في الجوانب الحياتية والاجتماعية والاقتصادية والسياسية والثقافية عامة والتربوية والتعليمية خاصة, إذ أصبح لها دور كبير في تسيير الكثير من الأمور. ولا بد من القول ان المؤسسات والمنظمات لا يمكن ان تنتقل من القرن العشرين الى القرن الحادي والعشرين إلا إذا أفادت من تكنولوجيا المعلومات والاتصالات, إذ توافر هذه التكنولوجيا الكثير من ال

Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc