Abstract:

 The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objectiv

The research aims to measure the psychological security of social working in the courts, to measure the motivation of achievement for social researchers working in the courts. In addition to, identify the Psychological security and its relation to the motivation of achievement for social researchers working in the courts. To achieve these aims, the researcher adopted two scales: Maslow scale for Psychological security, which was translated to Arabic by Dwany and Dirany 1983 consisted of (75) items. The second scale is Othman scale for achievement motivation 2014 consisted of (24) items. The two scales had been applied to a sample consisted of (100) social researchers working in the courts of Baghdad with its two branches Al-karkh and Al-

The industrial sector of the important drivers of economic activity sectors due to having the capabilities and the potential to qualify biggest contribution to the economic development of the country, which requires the availability of a higher degree of safety in industrial organizations, and the preservation of the lives of employees and workers in emergency situations, and that all the work is not without its dangers, which produces in a year of uncertainty in the possible events get in the future, therefore, reduce the dangers that could be exposed to industrial organizations and management are at the heart of the strategic direction which works to stimulate thinking about the future and respond to the changes that occur in theextern

A localized stenosis or aneurysm is a discontinuity that presents the pulse wave produced by the contracting heart with a reflection site. However, neither wave speed ( c) in these discontinuities nor the size of reflection in relation to the size of the discontinuity has been adequately studied before. Therefore, the aim of this work is to study the propagation of waves traversing flexible tubes in the presence of aneurysm and stenosis in vitro. We manufactured different sized four stenosis and four aneurysm silicone sections, connected one at a time to a flexible ‘mother’ tube, at the inlet of which a single semi-sinusoidal wave was generated. Pressure and velocity were measured simultaneously 25 cm downstream the inlet of th

The pre - equilibrium and equilibrium double differential cross
sections are calculated at different energies using Kalbach Systematic
approach in terms of Exciton model with Feshbach, Kerman and
Koonin (FKK) statistical theory. The angular distribution of nucleons
and light nuclei on 27Al target nuclei, at emission energy in the center
of mass system, are considered, using the Multistep Compound
(MSC) and Multistep Direct (MSD) reactions. The two-component
exciton model with different corrections have been implemented in
calculating the particle-hole state density towards calculating the
transition rates of the possible reactions and follow up the calculation
the differential cross-sections, that include MS

This paper analyses the relationship between selected macroeconomic variables and gross domestic product (GDP) in Saudi Arabia for the period 1993-2019. Specifically, it measures the effects of interest rate, oil price, inflation rate, budget deficit and money supply on the GDP of Saudi Arabia. The method employs in this paper is based on a descriptive analysis approach and ARDL model through the Bounds testing approach to cointegration. The results of the research reveal that the budget deficit, oil price and money supply have positive significant effects on GDP, while other variables have no effects on GDP and turned out to be insignificant. The findings suggest that both fiscal and monetary policies should be fo

The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem