Non-additive measures and corresponding integrals originally have been introduced by Choquet in 1953 (1) and independently defined by Sugeno in 1974 (2) in order to extend the classical measure by replacing the additivity property to non-additive property. An important feature of non –additive measures and fuzzy integrals is that they can represent the importance of individual information sources and interactions among them. There are many applications of non-additive measures and fuzzy integrals such as image processing, multi-criteria decision making, information fusion, classification, and pattern recognition. This paper presents a mathematical model for discussing an application of non-additive measures and corresp

The purpose of this study is discuss the effect of Corporate Governance in the Tax Planning, has been made in a sample of Iraqi Industrial contribution Companies listed in Iraqi Stock Exchange Market (ISE) , for the period from 2008 to 2012.The study used the" Experimental Research Approach" . Also used the (Modified Jones Model, 1995) in order to measure the corporate governance, to measure the extent of the practice of corporate governance in the samples companies. While it use to measure tax planning, the model that used by studies and researches of tax that adopted in discussions of tax reform, by analyzing the financial statements of companies  to reach  a measurement  for  the two variables of the study.  T

La disciplina sémantica siendo una rama de la lingüística y relacionada con los significados que residen detrás de los vocablos sería muy intereseante ser estudiada y investigada, sobre todo cuando tratamos de penetrarnos dentro de la evolución semántica y los motivos por los que se suceden estos cambios. Pues, es injusto dejar de dar una definición aclaratoria sobre esta disciplina y sus componentes.

El significado de los léxicos que se forma por un conjunto de semas o rasgos significativos mínimos. Sin embargo, no todos esos semas son igualmente intervenidos por los hablantes de una comunidad lingüística, sino que hay algunos de ellos que siempre están presentes, mientras que otros varían. Es decir, el significado

In the early 90s military operations and United Nations Special Commission “UNSCOM” teams have been destroyed the past Iraqi chemical program. Both operations led an extensive number of scattered remnants of contaminated areas. The quantities of hazardous materials, incomplete destructed materials, and toxic chemicals were sealed in two bunkers. Deficiency of appropriate destruction technology led to spreading the contamination around the storage site. This paper aims to introduce the environmental detection of the contamination in the storage site area using geospatial analysis technique. The environmental contamination level of nutrients and major ions such as sulphate (SO₄), potassium (K), sodium (Na), magnesi

That the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.

As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of ​​disciplines including strengthening

The phenomenon of multi-class construction and landlords has increased in Iraq, and this is not justified except because of the change in the economic and social conditions in it, because like any social system interacts with what happens in society, whether it is positive or negative, and since the vertical housing system contains common parts and these parts need to Maintenance and preservation, and in order to continue to perform the construction and other parts in an effective and regular manner for a long period of time and with appropriate efficiency, it must be maintained, and maintenance is one of the most important and difficult problems facing the partners. It is recognized that it is not possible to understand these practical dif

Poets of the age since ancient times to recount the events of their adventures in a fun story style in which the elements of the story of personalities, time and place, and we do not mean this modern art technique (poetic story) as it is now, but was aimed at the pleasures of the other receiving because it is the rule of the quality of literary output, Other times the narrative of events inspired by his broad imagination and this mixing indicates the story's involvement with Arabic poetry to be (poetic story) and this depends entirely on addressing the poet to the recipient, and requires in this narrative to be familiar with the elements of influence and suspense in the other or turned into a monotonous and dull narrative Influential, un

The early childhood is a dangerous period for the development of children
in their present and future life . It is important to design programs for the preschool
period .
These programs are relatd to the childs Personality and its integration .
The most effective stories and attractive programs for the child is the objective
stories which can develop his self-canfidence . Therefore the kindergarten
should participate in developing the childs personality and experience
because it is the most effective institute in the childs life .
The present study aims at finding out the effect of the narrative program in
the kindergartens . This has been done by investigating the truth of a number
of hypotheses to measure

Sheikh Hanafi was born in one of the popular shops of Baghdad with interlocking social relations, and had a profound impact this camp where his talents in the first Venco loving to Mahalah and Baghdad and was born with this development since his days looked forward to the folklore and folk. In the middle of his youth, including authoring loves the heritage of folk legacies began in motion, from Baghdad, books, articles, research has brought him wide acclaim were not possible without the seriousness and diligence, independence and self-Asamath that mushroom on them
The trip was one of his tools in the scientific fame has gone to many Eastern and Asian countries and visited religious and literary institutes and delivered the lectures an

Some research reports that cognitive grammar (CG) theory has good contributions to teaching English as a foreign language. In this research, the researchers seek to apply this theory and its principles when teaching the simple present tense to Iraqi students who face difficulties in differentiating between the multiple usages of this tense. To achieve this objective, the researchers have conducted an experimental study on a group of 60 Iraqi students in the University of Baghdad, College of Education for Women. Langacker’s (2003) theory has been adopted in the analysis of the cognitive relations to understand the common and different connections of these usages of the simple present. The study has concluded that the cognitive grammar t