The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

      Political Discourse Analysis is an important linguistic study approach used by politicians to gain people support. The present paper sheds light on the figures of speech  of emphasis in the televised debate between the two presidential elections candidates, Emmanuel Macron and Marine Le Pen and the distinctive effect they add to the political discourse to win general public support as well as the presidential elections.

       The present paper provides a rudimentary definition and an analysis of the terms “discourse” and “political discourse” and traces the significant role played by politically directed televised Media and internet to support political pa

Abstract\

In this research, estimated the reliability of water system network in Baghdad was done. to assess its performance during a specific period. a fault tree through static and dynamic gates was belt and these gates represent logical relationships between the main events in the network and analyzed using dynamic Bayesian networks . As it has been applied Dynamic Bayesian networks estimate reliability by translating dynamic fault tree to Dynamic Bayesian networks and reliability of the system appreciated. As was the potential for the expense of each phase of the network for each gate . Because there are two parts to the Dynamic Bayesian networks and two part of gate (AND), which includes the three basic units of the

Many studies of the relationship between COVID-19 and different factors have been conducted since the beginning of the corona pandemic. The relationship between COVID-19 and different biomarkers including ABO blood groups, D-dimer, Ferritin and CRP, was examined. Six hundred (600) patients, were included in this trial among them, 324 (56%) females and the rest 276 (46%) were males. The frequencies of blood types A, B, AB, and O were 25.33, 38.00, 31.33, and 5.33%, respectively, in the case group. Association analysis between the ABO blood group and D-dimer, Ferritin and CRP of COVID-19 patients indicated that there was a statistically significant difference for Ferritin (P≤0.01), but no-significant differences for both D-dimer and CRP.

The science of jurisprudence is one of the legal sciences that scholars have been interested in since the first centuries of Islam, and they wrote many books about it, and the science of manuscripts is considered one of the scientific achievements in which many scholars emerged, including Imam Al-Samaani, so I chose this manuscript related to Istism to clarify its concept and meaning for all people, The student (Ali Ahmed Abdel-Aziz Sheikh Hamad) preceded me in the investigation of part of the book, and it was facilitated for me, by the grace of God Almighty, to investigate the issue (if one of the Muslim spouses apostatized and one of the infidel spouses converted to Islam until the end of the issue of if the two spouses were taken capt

 This study investigated three aims for the extent of effectiveness of the two systems in educational development of educators. To achieve this, statistical analysis was performed between the two groups that consisted of (26) participants of the electronic teaching method and (38) participants who underwent teaching by the conventional electronic lecture. The results indicated the effectiveness of the “electronic teaching method” and the “electronic lecture method” for learning of the participants in educational development. Also, it indicated the level of equivalence from the aspect of effectiveness of the two methods and at a confidence level of (0.05). This study reached several conclusions, recommendations, and suggestio

E-learning seeks to create an interactive learning environment between the teacher and the learner through electronic media conveying in more than one direction, regardless of how the environment and its variables are identified. It also develops skills necessary to deal with technology in order to be able to take into account the individual differences between them and helps e-learning teacher and learner to achieve the goals set in advance and identify educational objectives in a clear manner. The research aims to identify e-learning in its benefits and management systems. It has three sections dealt with in the current research. Chapter II concentrates on the research Methodology, which consisted of three sections: The first s

المقدمة

ما كان للعرب في تاريخهم الطويل قبل الإسلام، وبعده أن يبدعوا ما أبدعوه في صنع الحضارة وتاريخها ، لولا اعتمادهم أنظمة تربوية سليمة في التنشئة والتعليم، ولولا ان عصورهم قد عرفت مربين ، ومعلمين، وعلماء اسهموا في تقديم نظريات تربوية آثرت في تقدم الفكر التربوي وفي تقدم الإنسان.

 فمن الطبيعي أن تكون للعرب تربية منظمة، ولمفكريهم عناية بهذه التربية في كل حقب تاريخهم الطويل، ما د

Cloud computing is the new technological trend for future generations. It represents a new way to use IT resources more efficiently. Cloud computing is one of the most technological models for developing and exploiting infrastructure resources in the world. Under the cloud, the user no longer needs to look for major financing to purchase infrastructure equipment as companies, especially small and medium-sized ones, can get the equipment as a service, rather than buying it as a product. The idea of ​​cloud computing dates back to the sixties of the last century, but this idea did not come into actual application until the beginning of the third millennium, at the hands of technology companies such as Apple, Hp, IBM, which had

 The research has been based on two main variables (information and communication technology) and the quality of blended education (physical and electronic), aiming to reveal the relationship between four dimensions (physical devices, software, databases, communication networks) and the elements of education represented by (the teacher, the student, the teaching process, curriculum).  The methodology and post-analysis-based research were conducted at the Technical College of Management / Baghdad through polling the opinions of a random sample that included (80) teachers out of (86) and the number of students (276) representing a random sample from all departments of the college (for the morning study) out of (3500) stud