In this study, an unknown force function dependent on the space in the wave equation is investigated. Numerically wave equation splitting in two parts, part one using the finite-difference method (FDM). Part two using separating variables method. This is the continuation and changing technique for solving inverse problem part in (1,2). Instead, the boundary element method (BEM) in (1,2), the finite-difference method (FDM) has applied. Boundary data are in the role of overdetermination data. The second part of the problem is inverse and ill-posed, since small errors in the extra boundary data cause errors in the force solution. Zeroth order of Tikhonov regularization, and several parameters of regularization are employed to decrease error

The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.

The purpose of this research is to identify the E-signing and its concept.

Due to the increasing role and importance of the E-trade in may countries, as it provide many advantages over the traditional trade. We have to deal with may E-trade aspects and tools in which the E-signing is the most important. In this research we will deal: first with the article approach- E-signing definition, Digital signing, its mechanism, requirements, types and features. Second: the practical approach: It has been implemented according to a questionnaire contain many questions some of them are comma, other an specialized in research hypothesis and some concern the obstacles faced the application of E-signing. The questionnaires been distillated to

 The research dealt with two variables first in the field of human resources represented by the empowerment of workers  and second in operations through improved process in the framework of standards Quality Award European containing nine basic criteria (Leadership, Strategy, partnerships and resources, the results of the individuals, the results of the customer, the results of the community), including human resources and operations has been selected and the Ministry of Industry and Minerals as a community to search , which covered most of the industrial sectors of Iraq through the selection of a single company of every industrial sector and thus became the research sample (6 ) industrial companies in addition to the C

In this research was the study of the educational values ​​when Shafei, contained in hair Shafi'i, and that what the role of these values ​​in the education of generations, and the possibility of their application in the educational curriculum. Find addressed Shafei life and his time. The values ​​derived from his hair, as well as quoting from the Koran and influenced by it, which is evident in the hair, governance and eating Alomthal.okzlk Find the importance of this thought in modern education, so as to realism and ease of application. It is the search results, the Shafi'i put thought educationally integral based on the Koran rise to the level of theory. Find and conclusions: that education in its present situation

Described the Arabic language being of genius sets by top models of eloquence , rhetoric and clarity of sounds and developments Moreover , it is an important element of our existence and our identity and our survival . That my methods and best in teaching Arabic language what has pursued the easiest ways to learning and teaching and helped learners to be aware of the function linguistic information , and they need it and its impact on their lives , and contributed to unleashing the potential of activism and led them to make the effort to apply them in the form of examples and uses of new life , as well as fits are the capabilities and tendencies of different learners , so the goal of current research into the importance of the curriculum

The research aims to identify the educational values prevailing in the small kinetic games for the children of Riyadh, and to categorize the educational values of the kinetic games small children Riyadh. The research analyzed the content of a number of small kinetic games that included studied physical education at the two pre-kindergarten and stipulated by the Platform for kindergartens, which is being applied. The content analysis was used by analysts agreement with themselves over time (21) days. The agreement between the external researcher and analyst. The researcher used the Cooper to extract equation lab agreement between the researcher and the outside analyst, has reached agreement on determining factor idea and label values (0.8

The research dealt with the concepts of the philosophy of values ​​and its epistemological variables according to specific propositions represented in their scientific approaches to value theory in the field of industrial design. As the epistemological propositions of the theory of values ​​were dealt with based on the epistemological fields that dealt with the concept and what values ​​are, starting with the modernist propositions and postmodern, passing through the propositions of sociological and psychological thought, which was a prelude to extracting the concepts of value theory and adopting it in the field of industrial product design. The epistemological approaches to value theory in industrial product design were repr

Education represents a different their areas, especially after the educational cornerstone of Staff of the community in which young person’s that can stand up and shared the overall development process.

            In order for education to be effective in the community, there is a need to develop to cope with the process development of civilization and modern technology. And for that to be achieved the goal of current research to stand on the advancement of the educational process through Knowledge of educational strategies that had previously requirements put forward for the development of educational process as well as through Knowledge of the mo