لقد توسعت وتطورت انشطة منشآت الاعمال بشكل كبير، وقد تمكنت المحاسبة من التعامل مع هذا التطور من خلال ايجاد المعالجات المحاسبية التي تتوافق مع خصوصية هذه المنشآت وطبيعة انشطتها، وقد ادى مجلس معايير المحاسبة الدولية دوراً مهماً في تحقيق توافق المعالجات المحاسبية في غالبية دول العالم مع المنطق الذي يحمله الفكر المحاسبي.

       في الربع الاخير من القرن الماضي ظهرت منشآت ذات خصوصية معينة يس

Prodigiosin is a ‘natural red pigment produced by Serratia marcescens which exhibits immunosuppressive and anticancer properties in addition to antimicrobial activities. This work presents an attempt to maximize the production of prodigiosin by two different strategies: one factor at time (OFAT) and statistical optimization. The result of OFAT revealed that sucrose and peptone were the best carbon and nitrogen sources for pigment production with concentration of prodigiosin of about 135 mg/ L. This value was increased to 331.6mg/ L with an optimized ratio of C/N (60:40) and reached 356.8 with pH 6 and 2% inoculum size at end of classical optimization. Statistical experimental design based on Response surface methodology was co

 The objectives of this research are to determine and find out the reality of crops structure of greenhouses in association of Al-Watan  in order to stand on the optimal use of economic resources available for the purpose of reaching a crop structure optimization of the farm that achieves maximize profit and gross and net farm incomes , using the method of linear programming to choose the farm optimal plan with the highest net income , as well as identifying production plans farm efficient with (income - deviation) optimal (E-A) of the Association and derived, which takes into account the margin risk wich derived from each plan using the model( MOTAD), as a model of models of linear programming alternative programming m

This study was aimed to explore the impact of social concepts about tribe, clan and women, on internal audit performance. These concepts are considered to be components of the organizational culture and performance of internal audit practice, with respect to the individual and collective performance within the institution. The study, furthermore, was intended to investigate and understand the role of the organizational culture of the tribal, clan and women components with regard to their role in society, in Qatar.

To achieve these objectives, the researcher followed the descriptive analytical approach, using a questionnaire directed to experts and staff working in the banking sector, with the view to test

Abstract As the United Nations approaches its 70th anniversary, the world is going through the most severe accumulation of serious international security failures in recent memory, challenging the UN Security Council’s ability to address them effectively. Over the past four years, crises in Libya, Syria and Ukraine have precipitated a worrisome erosion of great power relations that has complicated Security Council decision making on a number of trouble spots. Its inability to devise consensus responses to the escalating civil war in Syria has been particularly troubling, resulting in the regional spill over into Iraq and the emergence of Islamic State as a new threat to peace in the region and beyond. Meanwhile, the UN’s often under

This study included the determination of mercury level in twelve samples of skin whitening cream available in local market in Baghdad by atomic absorption spectrophotometer ,all the samples analyzed was contained a detectable amount of mercury. The lowest concentration of mercury in the sample C (Top Shirley) was 0.482 μg/g, and the higher concentration was 29.54 μg/g in the sample J (Norseen) .It was also noted that the samples H (whitening speckle removing day cream) and K (whitening speckle removing night cream) did not mention in the label significance the name of the country of origin and date of the validity of the product.

Reflect the sustainable development of the interaction of three key elements are the economic component and the social component and the environmental component while focusing economic component to achieve economic growth and focuses social element to achieve social justice in the distribution of income and achieve prosperity, the environmental component related fields and including emphasizes the protection of the environment and to ensure the continuation and sustainability of resources physical, biological and form in which it believes the interaction required for development process real and effective and sustainable, and is considered the province of Kurdistan Iraq of important areas where the movement of developmental mount

The experiment was conducted to investigate the effect of prey type (Artemia nauplii, mosquito larvae and paramecium) on some reproductive aspects in crustacean zooplankton M. albidus which included reproductive period, post reproductive period, period spend to egg appearance and the period from appearance of egg to nauplii releasing. Results revealed that females fed on mosquito larvae had the highest mean of postreproductive period and lowest mean of the period spend to egg appearance, which differed significantly (P < 0.05) compared with the means of females who fed on Artemia nauplii and paramecium on the other hand the differences were not significant in reproductive period and the period from appearance of egg to nauplii releasing.

Objectives: The aim of the study was, to assess the nurse's role regarding cardiovascular drug
administration in Erbil city.
Methodology: A descriptive survey was conducted in Hawler teaching and Rizgari teaching Hospitals. The
number of samples is 50 nurses; the period of the study was started from 15th of November 2008 up to
the end of March 2009. A questionnaire was developed by investigators based on extensive review of
available studies and literatures. Data were collected through application of observational check list
consist of two part, part one was demographic sheet and part two about nurse’s responsibility regarding
medication administration which include (before, during, after drug administration). Data

Abstract

                  The study aimed to prepare a practical guide for procedures for auditing the strategies of municipal institutions in achieving sustainable development by adopting the idea of ​​the audit matrix through which a classified report is prepared according to the dimensions of sustainable development, by preparing a specialized audit program for the purpose of auditing strategies for achieving sustainable development and emptying the results of the application of each of the paragraphs The program in the audit matrix that was prepared for the purpose of determining the impact of each observation and linkin