تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي

ان تصنيع رمال مطلية بأوكسيد الحديد من خلال ترسيب الجزيئات النانوية لذلك الاوكسيد على سطوح الرمال واستخدامها في الحاجز التفاعلي النفاذ لإزالة ايونات الكادميوم والنحاس من المياه الجوفية الملوثة الهدف الرئيسي للدراسة الحالية. تم توصيف بيانات الامتزاز نتيجة تفاعل المادة المازة مع المادة الممتزة قيد الدراسة بشكل جيد من خلال نموذج لانكمير والذي كان أفضل من نموذج فراندلش. لقد وجد ان اعلى قيم لقابلية الامتزاز با

Abstract Background: The daily usage of maxillofacial prostheses causes them to mechanically deteriorate with time. This study was aimed to evaluate the reinforcement of VST50F maxillofacial silicone by using yttrium oxide (Y2O3) nanoparticles (NPs) to resist aging and mechanical deterioration. Materials and Method: Y2O3 NPs (30–45nm) were loaded into VST50F maxillofacial silicone in two weight percentages (1 and 1.5 wt%), which were predetermined in a pilot study as the best rates for improving tear strength with minimum increase in hardness values. A total of 120 specimens were prepared and divided into the control and experimental groups (with 1 and 1.5 wt% Y2O3 addition). Each group included 40 specimens, 10 specimens for each paramet

A novel technique for nanoparticles with a chemical method and impact for resistance bacteria methicillin-resistant Staphylococcus aureus (MRSA), UV-visible analysis confirmed the by Fourier transform infrared spectroscopy (FT-IR) and Energy dispersive X-Ray (EDX), Scanning electron microscope (SEM) and X-ray diffraction pattern estimation antimicrobial excellent antibacterial activity against MRSA (with zone of inhibition of 11 ± 02 mm , 9 ± 01 mm,8 ± 03 mm and 7.5 ± 02 mm and 6.5 ± 02 mm) at different concentrations (0.5 ,0.25, 0.125, 0.0625, 0.03125) mg/ml while good activity was 16 ± 03 mm at 17 ± 02 mm zone at 0.25, 0.125 mg/mL, respectively. The increase in microorganism resistance to antibiotics a couple of have caused

Diversity the terms and practice the organizational filed with different concepts and environment, which Iraqi environment part from them. Some organizational in Iraqi environment leave its basic oriented to agreement with the leader desire, their fore this research focus tow basic variable (organizational citizenship behavior & transparence), we supposition which is dependent to explanation the response variable (strategic leadership). The results justification in part and not justification in another part. For example the organizational citizenship behavior effect on some parte of the strategic leadership. The transparence have faraway to fly from the relation with organizational citizenship behavior and strategic leadershi

The aims of research is to identify the role of strategic human resource management Practices in organizational performance improvement in the Baghdad soft drinks company, as well as the implications of the results for both managers and practitioners.

In order to achieve the objectives of the research, the researcher designed questionnaire included (40) items to collect the initial data from the research sample consisting of (53) Single. In light of that has been collecting and analyzing data and test hypotheses using the statistical package for Social Sciences (SPSS21), and use a number of statistical methods to achieve the goal of the research, including the means, standard deviations and simple correla

This research aims to solve the nonlinear model formulated in a system of differential equations with an initial value problem (IVP) represented in COVID-19 mathematical epidemiology model as an application using new approach: Approximate Shrunken are proposed to solve such model under investigation, which combines classic numerical method and numerical simulation techniques in an effective statistical form which is shrunken estimation formula. Two numerical simulation methods are used firstly to solve this model: Mean Monte Carlo Runge-Kutta and Mean Latin Hypercube Runge-Kutta Methods. Then two approximate simulation methods are proposed to solve the current study. The results of the proposed approximate shrunken methods and the numerical

Several stress-strain models were used to predict the strengths of steel fiber reinforced concrete, which are distinctive of the material. However, insufficient research has been done on the influence of hybrid fiber combinations (comprising two or more distinct fibers) on the characteristics of concrete. For this reason, the researchers conducted an experimental program to determine the stress-strain relationship of 30 concrete samples reinforced with two distinct fibers (a hybrid of polyvinyl alcohol and steel fibers), with compressive strengths ranging from 40 to 120 MPa. A total of 80% of the experimental results were used to develop a new empirical stress-strain model, which was accomplished through the application of the parti

A prey-predator interaction model has been suggested in which the population of a predator consists of a two-stage structure. Modified Holling's disk equation is used to describe the consumption of the prey so that it involves the additional source of food for the predator. The fear function is imposed on prey. It is supposed that the prey exhibits anti-predator behavior and may kill the adult predator due to their struggle against predation. The proposed model is investigated for existence, uniqueness, and boundedness. After determining all feasible equilibrium points, the local stability analyses are performed. In addition, global stability analyses for this model using the Lyapunov method are investigated. The chance of occurrence of loc