The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

فقدان الزوج يعد حدثًا يغير حياة النساء، مما يضطرهن إلى السباحة في عالم جديد مليء بالحزن والوحدة والشكوك. مع الوقت، تطورت طريقة تصوير الأرامل بشكل كبير تعكس التغييرات في الآراء والقيم الثقافية. تُمثل الأرامل تقليديًا بأنهن ضعيفات ومعتمدات في الأدب، مستندة إلى افتراض أنهن يفتقدن الدعم المالي بعد وفاة شركائهن. ومع ذلك، فإن هذا التصوير لا يعترف بتأثير الأرملة على الرفاهية والهوية الشخصية. يسعى هذا النص إلى

    Research aimed to:1- Be acquainted to the two types of personality A,B with the members of the teaching staff of Anbar university 2- The level of the motivational achievement among the teaching staff  3- The level of motivational achievement  of the teaching staff  of( A,B). 4- Differences of the abstract implications of A,B type  5- The relationship between A and B and the motivational achievement.

  Research Tools: the researchers  followed  measure  A, B type of  Howard Glaser  1978,and   measure  of Achievement Motivation for Mansoorm1986.

   The Result showed: 1. A tendency of the t

Urbanization can not be seen as a modern phenomenon. It has led people to live and live in cities for thousands of years. It should be noted here that the oldest villages and large cities have emerged after the crystallization of civilization, that the emergence of cities was one of the phenomena of civilization. There is no doubt that the cities after the emergence has contributed to the development of civilization effective contribution. There has been a civilizational progress when the man practiced agriculture and used metal tools and invented the wheels and went to write in the New Stone Age. In this period, many changes in the field have taken place in economic, cultural and social life. In the economic and cultural aspect, this tr

The monitoring weld quality is increasingly important because great financial savings are possible because of it, and this especially happens in manufacturing where defective welds lead to losses in production and necessitate time consuming and expensive repair. This research deals with the monitoring and controllability of the fusion arc welding process using Artificial Neural Network (ANN) model. The effect of weld parameters on the weld quality was studied by implementing the experimental results obtained from welding a non-Galvanized steel plate ASTM BN 1323 of 6 mm thickness in different weld parameters (current, voltage, and travel speed) monitored by electronic systems that are followed by destructive (Tensile and Bending) and non

The research aims to identify the impact of the merger of the companies affiliated to the Ministry of Industry and Minerals on their financial profitability since the companies before the merger suffered a rise in losses and the deficit reached very high levels that affected its overall performance and even on the morale of workers as losses are increasing and solutions Efficiency is absent. The problem stems from knowing the impact of the merger on the profitability ratios of the companies. The research field was represented by the companies affiliated to the Ministry of Industry and Minerals (21) companies, while the research sample reached (6) companies after the merger (14) companies before the merger, was based on data The f

The development taking place on the sports field at the general level and in the game of football at the private level, being the most popular game in the world, has reached very advanced stages. The use of modern aids and technology has contributed greatly to this development from the collective and individual aspects, as the goalkeeper is the most important position in the team, the use of devices gave objective readings about the goalkeeper’s ability in terms of skill and physical aspects, as the importance of the research lies in designing an electronic device to measure the degree of bending of the knee angle because of its great importance in developing the skill of catching and dimensions of the high ball for football goalkeepers.

A series of experiments have been taken out to test the validity of the effect of Aluminum hydrate on its interaction with Aluminum during sintering of aluminum metal matrix. The approach has been shown to be valid and several compositions have been fabricated. The alumina hydrate particle size and the amount of alumina hydrate in the composites are also shown to have an influence on the extent of densification.

The densities for all sintered specimens were measured. It was found that density increases as compaction pressure increases, the density decreases as particles size increases. At 400 MPa there is an optimum particles size which is (90-125) µm to reach maximum density and the density decreases as volume fraction increase

Objectives: to evaluate the role of conservative, decompression, spine fixation in management of closed spinal injury.
Methods: The study was conducted at Specialized Surgical hospital and Al-Kadhemayia Teaching Hospital, in the period between July 2003 and July 2005.The study included 61 patients categorized Into many groups according level of vertebral injury (cervical, cervicodorsal, dorsal, dorsolumbar, Lumbar and lumbosacral), type of injury (compressed fracture, burst fracture and fracture dislocation) And according the severity into three groups as G1( complete motor paralysis and sensory loss ) G2 ( complete motor paralysis and incomplete sensory loss) and G3 ( incomplete motor paralysis And incomplete sensory loss ).The metho