The system of accounting information role in the success of the economic unit, whether for-profit or non-purposeful, and through the availability of financial reports of information accounting for quality properties in the financial reports, which are the final product of all departments, sections and other parties, including help in strengthen the decisions of the administration and operations of Information economic Unity. The municipalities of economic units, non-profit, which is characterized by certain characteristics, including the multiplicity of activities (service, productivity, construction) and multiple sources of access to resources, so the accounting information system that seeks to provide decision makers with information o

ABSTRACT this paper extends the literature on the elements and effect of financial literacy by investigating the elements of financial literacy and the impact of financial literacy on financial inclusion and savings. This research confirms the results of researches of other economies but exposes some dissimilarities as well. The principal factors of financial literacy are discovered to be government efficiency, educational level, income, economic performance and infrastructure. Both education levels and financial literacy are found to be meaningfully and positively linked to financial inclusion and savings in G20 economies

Sound effects are considered to be a key element in children’s theatre, for it relays the context and amplifies its understandability, acceptability and its impact on the audience, so it’s a fundamental method in portraying the characters within the idea or the story, to produce the title and content with completeness in its relations that are associated with the rest of the fundamental elements represented in lighting, costumes, dialogue, decoration, etc. And this research included a set of subjects that are related to implementing the sound effects used in the Iraqi children’s theatre plays, chapter one included the problem and the need for studying this subject, as well as its importance and aim, and specifying the basic phrases

The experiment was carried out to study the effect of variety and gibberellic acid in concentration (0 and 50)mg.lat-1 and BL in five concentration (0, 0.50 ,1 ,2 and 3)mg.ltr-1 and their interaction in some chemical Characteristics and total chlorophyll for Dill plant . the experiment designed according Randomized Complete Block Design (RCBD) and three replicates per treatment, compared to the average using less significant difference at the level of probability (0.05) , the results showed the following:- The effect of brassinolide with it,s concentrations led to obtain a significant increase in all the studied characteristics, so the superiority of the concentration of 2 mg.L-1 of brassinolide in each of Ca, Mg,Fe, and total chlorophyll T

The slurry infiltrated fiber concrete (SIFCON) is nowadays considered a special type of high fiber content concrete; it is high strength and high performance material. This paper investigates the effect of spread steel fiber into the slurry mortar on some properties of SIFCON. According to fiber distribution, two sets were used in this investigation. The first set consisted of randomly distributing fibers inside the slurry. The second set was by placing the fibers in an orderly manner inside the slurry. Crimped steel fibers with an aspect ratio of (60) were used. Two different volume fractions percentage of (7% and 9%) by volume of mold were used in both sets for this study. Also, a w/c ratio of (0.35) and superplasticiz

The mechanical properties and microstructure of hot-rolled steel are critical in determining its performance in industrial applications, particularly when exposed to elevated temperatures. This study examines the effects of varying temperatures and soaking times on these properties through a series of controlled experiments. The primary objective was to optimize the key response parameters, including tensile strength, yield strength, and elongation, by analyzing the influence of temperature and time. A full factorial design approach was used, applying the desirability function theory to explore all possible combinations and identify optimal processing conditions. The experimental results showed that the soaking time played a critica

Farmers keep trying to avoid using chemical fertilizer without losing high yield. A field experiment was conducted in the fields of Agriculture College, University of Baghdad during winter seasons of 2015 and 2016 to investigate the response of three bread wheat (Triticum aestivum L.) cultivars (Ibaa99, Abu-Ghraib3 and Buhooth22) to the frequency of spraying with biofertilizer (EM-1) (one time at tillering stage, twice at tillering and stem elongation stages and three times at tillering, stem elongation and booting stages) in addition to the control (without spraying), to the increase of grain yield. Randomized complete block design (RCBD), in split plots arrangement and four replications, was used. Spraying treatments were placed as main p

The present study was set to demonstrate the prevalence of toxoplasmosis infection and its effects on patients with systemic  lupus erythematosus (SLE) through determining their serum levels of anti-dsDNA and IL-18 antibodies. For this purpose, the sera from 132 SLE and/or toxoplasmosis patients and 30 healthy women, were collected. The study sample was divided into four groups of SLE, toxoplasmosis, SLE coinfected with toxoplasmosis, and healthy control. Anti-Toxoplasma IgG antibodies were examined for all the samples using ELISA kit. The results showed a high mean level of anti-Toxoplasma IgG among SLE patients coinfected with toxoplasmosis (104.8792±12.31585pg/ml) in comparison to that in toxoplasmosis patients (91.1705±12.577