Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

  In this study the faunistic of lady beetles (Coleoptera, Coccinellidae) was studied in Mehriz region (Yazd province) during 2009-2010. The total number of specimens of coccinellid beetles were collected from 6 different localities having altitudes from 1420-2420 m. Altogether 11 species from 8 genera, 3 tribes and 3 subfamilies were collected and identified. External characters plus characteristics male and female genitalia were used in order to diagnose species. Seven species were recorded for the first time from Yazd province (marked^*). Many species were predacious, preying on various species of aphids, mites and coccids. Some species were also sent to Dr. Helmut Fursch in Germany for identification or confirmation. T

O estudo destaca a necessidade crítica de se focar nas capacidades físicas, motoras e técnicas das jogadoras de esgrima, desenvolvendo e testando metodologias de treino modernas, baseadas na ciência, adaptadas às exigências específicas do desporto. O objetivo do estudo foi avaliar a eficácia do treino tridimensional visando melhorar as capacidades motoras e o desempenho técnico dos participantes. Recorrendo a um desenho experimental, o estudo envolveu a formação de grupos experimentais e de controlo. A amostra incluiu 16 esgrimistas da Faculdade Feminina de Educação Física e Ciências do Desporto. Após a exclusão de dois jogadores durante a fase exploratória, os restantes 14 foram divididos igualmente em grupos experimental

The map of permeability distribution in the reservoirs is considered one of the most essential steps of the geologic model building due to its governing the fluid flow through the reservoir which makes it the most influential parameter on the history matching than other parameters. For that, it is the most petrophysical properties that are tuned during the history matching. Unfortunately, the prediction of the relationship between static petrophysics (porosity) and dynamic petrophysics (permeability) from conventional wells logs has a sophisticated problem to solve by conventional statistical methods for heterogeneous formations. For that, this paper examines the ability and performance of the artificial intelligence method in perme

In this article, we developed a new loss function, as the simplification of linear exponential loss function (LINEX) by weighting LINEX function. We derive a scale parameter, reliability and the hazard functions in accordance with upper record values of the Lomax distribution (LD). To study a small sample behavior performance of the proposed loss function using a Monte Carlo simulation, we make a comparison among maximum likelihood estimator, Bayesian estimator by means of LINEX loss function and Bayesian estimator using square error loss (SE) function. The consequences have shown that a modified method is the finest for valuing a scale parameter, reliability and hazard functions.

A field experiment was conducted in Yusufiya sub-district - Mahmudiya township/Baghdad governorate in silty loam texture soil during the spring season of 2020. The experiment included three treatments with three replicates, as the Randomized Complete Block Design (RCBD) was used according to the arrangement of the split design block. The treatments are in the irrigation system, which included surface drip irrigation (T₁) and sprinkler irrigation (T₂). Secondly, the Irrigation levels including the irrigation using 0.70 Pan Evaporation Fraction PEF (I₁), irrigation using 1.00 PEF (I₂), and irrigation using 1.30 PEF (I₃). Coupled with, Pota