نتيجة للتطور و انفتاح الاسواق الاقتصادية عالميا ظهرت اهمية الافصاح في القوائم المالية و اعدادهايكونمبني على ( العدالة و الشفافية ) في اظهار البنود الواردة فيها ، و لان هذه القوائم تعد لا كثر من جهة مستفيدة ( اصحاب المصلحة ) سواء كانوا مستثمرين او مقرضين او هيئات حكومية حيث يجب اعدادها بطريقة اكثر شفافية و بدون تحيز لجهة دون اخرى ،هدفت الدراسة الى التعرف على اهم الفروقات الضريبية المؤجلة التي تنشأ في الوحدات الا

يهدف البحث الى تطبيق تزامن تصميم عملية انتاج معجون الاسنان في مصنع المامون التابع للشركة العامة للمنتوجات الغذائية مع نظام تكاليف الجودة المطبق في الشركة لتحقيق الميزة التنافسية. وتمثلت مشكلة البحث في أن الشركة عينة البحث لا تستخدم نظام تكاليف الجودة بالتزامن مع تصميم عملية إنتاج هذا المنتج لاغراض تحقيق الميزة التنافسية حيث تواجه منتجات الشركة منافسة عالية في الاسواق المحلية. إن الشركة تطبق نظام تكاليف الج

Abstract

The research aims to demonstrate the commitment of the Federal Financial Supervisory Bureau to meet the requirements of the International Organization of Supreme Audit Institutions (INTOSAI) 3000, the general and private supervision of performance as the highest supervisory authority in Iraq, which is the only authorized to carry out the process of monitoring the performance of government work and activities. To analyze and present the results of the survey questionnaire prepared for the compliance of the Bureau with the requirements of the general and specific criteria related to the performance control process. The researcher reached a number of conclusions, the most important of which is the commitment of the

There are main methods of scientific research, and that the researcher's choice of the appropriate methodology for scientific research is one of the most important rules on which the researcher must rely in order to prepare scientific research properly. There is no doubt that the methodology of scientific research is of great importance that they all agree on the preparation of accurate scientific research. Scientific research is an organized research that does not come by chance, but comes as a result of the activity of the mind. It is theoretical because it relies on theories for the purposes of perceiving the proportions and relationships between things, and everyone is subjected to testing and experiment.

In this paper, photometric analysis of two short period group of the eclipsing binaries (RS CVn); RT And and BH Vir is presented. New physical and geometric parameters were obtained by performing two computer modeling. The first model is software package PHOEBE based on the Wilson–Devinney method, and the second is Binary Maker 3 (BM3).Our results are in good agreement with those obtained using the same modeling.

   Finite element method is the most widely numerical technique used in engineering field. Through the study of behavior of concrete material properties, various concrete constitutive laws  and failure criteria have been developed to model the behavior of concrete. A feature of the Finite Element program (ATENA) is used in this study to model the behavior of UHPC corbel under concentrated load only. The Finite Element (FE) model is followed by verification against experimental results. Some variable effects on the shear capacity of the UHPC corbels are also demonstrated in a parametric study. A proposed design equation of shear strength of UHPC corbel was presented and checked with numerical results.
 

This paper deals with finite element modeling of the ultimate load behavior of double skin composite (DSC) slabs. In a DSC slab, shear connectors in the form of nut bolt technique studs are used to transfer shear between the outer skin made of steel plates and the concrete core. The current study is based on finite element analysis using ANSYS Version 11 APDL release computer program. Experimental programmes were carried out by the others, two simply supported DSC beams were tested until failure under a concentrated load applied at the center. These test specimens were analyzed by the finite element method and the analyses have shown that these slabs displayed a high degree of flexural characteristics, ultimate strength,