There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle v

The implementation of the educational system is in itself an application of the provisions of Islamic law and the basis upon which the social system rests

This qualitative study was conducted on eight types of commercial baking yeast which available in local markets to estimate their fermentation activity as affecting the Bread industry and the impact of the salt added to DoughLeavening, The results showed a great variation in the fermentation capacity of yeast samples (their role in swelling the dough), most notably the sample value Y3 and least sample Y7 and reached 80% and 20% respectively, and the value of Leavening by using the two types of yeast with addition of three levels of salt (0 , 1 and 2%) have 20.0 , 19.7 and 15.7 of the sample Y3, compared with 10.5 , 10.3 and 8.8 of the sample Y7 for each of the levels of salt respectively, reflect

                The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

يعد التقويم مبدأ مهماً في العملية التعليمية لأنه يساعد في التعرف على الاختلاف بين ما ينبغي تحقيقة وما تحقق فعلاً وما يترتب على ذلك من توصيات لدعم ما تحقق فعلاً (الأهداف التربوية) وتصحيح مسار العملية التعليمية من خلال المقترحات لتلافي السلبيات التي عثرت تحقيق الأهداف الأخرى وبما أن المحتوى هو أحد عناصر المنهج المهمة وهو وسيلة المعلم في أيصال المعلومات وبقائها في ذهن المتعلم أطول فترة ممكنه من خلال تبسيط المفا

ان للمنهج المدرسي أهمية كبيرة جداً في العملية التربوية لأنه أداتها في تحقيق الأهداف التربوية المنشودة والتي تعمل على تقدم المجتمع وتطوره في مختلف الجوانب. بمعنى ان المنهج غير ثابت بل متغير ليواكب التطور والتغير الحاصل في العالم والمجتمع وهذا يعني ان المنهج المدرسي بكل عناصره والتي من ضمنها المحتوى في تطور دائم فما يصلح لفترة زمنية معينة لا يصلح لفترة زمنية قادمة مما يستلزم القيام بعملية تقويمية بشكل مستمر و

ان الهدف من البحث الحالي هو تقويم كتاب الفيزياء للصف الرابع العلمي وفق معايير تصميم وانتاج الانفوجرافيك ومن اجل تحقيق هذا الهدف تم اختيار المنهج الوصفي(تحليل المحتوى) وحدد مجتمع البحث بكتاب الفيزياء للمرحلة الاعدادية الرابع العلمي, المقررة للعام الدراسي 2020-2019 ـ اما عينة البحث فكانت جميع الرسوم والاشكال والمخططات المتضمنة في هذا الكتاب. تم اعداد اداة التحليل المتمثلة بقائمة معايير تصميم وانتاج الانفوجرافيك

Abstract  

The aim of this paper is to investigate and discuss the mechanisms of corrosion of epoxy coatings used for potable water tanks. Two distinct types of Jotun epoxy coatings: Tankguard 412 contained polyamine cured epoxy and Penguard HB contained polyamide cured epoxy, were tested and studied using the electrochemical impedance spectroscopic (EIS) method. The porosity of epoxy coatings was determined using EIS method. The obtained results showed that the two epoxy coatings have excellent behavior when applied and tested in potable water of Basrah city. Polyamine is more resistance to water corrosion compared to polyamide curing epoxy and has high impedance values. Microscopic inspection after te

Abstract

              The research’s goal lies in demonstrating the impact of the Federal Financial Supervision Endowment through the process of auditing the performance of the entities subject to its audit as to improve the performance of these entities, especially if the performance audit method is one of the newly applied methods that are compatible with the standards issued by the International Organization of Financial Supervision and Accounting Institutions which is the method of auditing performance according to the performance evaluation guide for programs and policies issued by the Federal Office of Financial Supervision.

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