The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

The current study is concerned with the analysis of spatial and temporal to death the elderly population in the city of Baghdad and at the level of administrative units Minor (districts and the areas) depending on the general population census of the province of Baghdad, data for 1997 and data from the Ministry of Health Department of Health and Vital Statistics for 2013.
The study showed differing age and quality of mortality rates at the level of administrative units of the study area, and notes the high mortality rates of elderly people of all age groups in 2013 compared to 1997, and this is due to security conditions after the USA occupation, and the accompanying conditions have affected the increase in mortality rates.

The factorial analysis method consider a advanced statistical way concern in different ways like physical education field and the purpose to analyze the results that we want to test it or measure or for knowing the dimensions of some correlations between common variables that formed the phenomenon in less number of factors that effect on explanation , so we must depend use the self consistent that achieved for reaching that basic request. The goal of this search that depending on techntion of self consistent degree guessing for choosing perfect way from different methods for (orthogonal & oblique) kinds in physical education factor studies and we select some of references for ( master & doctoral) and also the scientific magazine and confere

       Political speeches are represented in different shapes as political forum, events or as inaugural speech. This research critically analyzes the inaugural Speech of the President Donald Trump which was delivered on 20th ,January, 2017 from the site<www.cnn.com> retrieved on 10th ,May,2017. The objectives of the study are: First: classifying and discussing well known micro structures (linguistic feature) of the speech, and second: classifying the macro structures i.e. the delivered political inaugural speech  in which he includes social structures. To reach to the objectives of the study, the researcher will adopt Norman Fairclough’s three dimensional Analytical Model(1989). Tracing the model, the speech was subm

This study deals with the estimation of critical load of unidirectional polymer matrix composite plates by using experimental and finite element techniques at different fiber angles and fiber volume fraction of the composite plate.

            Buckling analysis illustrated that the critical load decreases in nonlinear relationship with the increase of the fiber angle and that it increases with the increase of the fiber volume fraction.

            The results show that the maximum value of the critical load is (629.54 N/m) at (q = 0°) and (V_f = 40 %) for the finite element method, while the minimum val

The use of composite materials has vastly increased in recent years. Great interest is therefore developed in the damage detection of composites using non- destructive test methods. Several approaches have been applied to obtain information about the existence and location of the faults. This paper used the vibration response of a composite plate to detect and localize delamination defect based on the modal analysis. Experiments are conducted to validate the developed model. A two-dimensional finite element model for multi-layered composites with internal delamination is established. FEM program are built for plates under different boundary conditions. Natural frequencies and modal displacements of the intact and damaged

Simulation experiments are a means of solving in many fields, and it is the process of designing a model of the real system in order to follow it and identify its behavior through certain models and formulas written according to a repeating software style with a number of iterations. The aim of this study is to build a model  that deals with the behavior suffering from the state of (heteroskedasticity) by studying the models (APGARCH & NAGARCH) using (Gaussian) and (Non-Gaussian) distributions for different sample sizes (500,1000,1500,2000) through the stage of time series analysis (identification , estimation, diagnostic checking and prediction). The data was generated using the estimations of the parameters resulting f

       Political speeches are represented in different shapes as political forum, events or as inaugural speech. This research critically analyzes the inaugural Speech of the President Donald Trump which was delivered on 20^th ,January, 2017 from the site<www.cnn.com> retrieved on 10^th ,May,2017. The objectives of the study are: First: classifying and discussing well known micro structures (linguistic feature) of the speech, and second: classifying the macro structures i.e. the delivered political inaugural speech  in which he includes social structures. To reach to the objectives of the study, the researcher will adopt Norman Fairclough’s three dimensional Analytical Model(

Wellbore instability is a significant problem faced during drilling operations and causes loss of circulation, caving, stuck pipe, and well kick or blowout. These problems take extra time to treat and increase the Nonproductive Time (NPT). This paper aims to review the factors that influence the stability of wellbores and know the methods that have been reached to reduce them. Based on a current survey, the factors that affect the stability of the wellbore are far-field stress, rock mechanical properties, natural fractures, pore pressure, wellbore trajectory, drilling fluid chemicals, mobile formations, naturally over-pressured shale collapse, mud weight, temperature, and time. Also, the most suitable ways to reduce well

For the time being, the cold-formed sections are widely used due to their simple manufacturing and construction processes. To be feasible, the strength of cold-formed columns should be determined based on their post-buckling behavior. Post-buckling relations are cumbersome and need design aids similar to those of American Iron and Steel Institute (AISI) to be applicable. These design aids have been developed to sections and materials other than those available in the local market. Therefore, this paper tries to develop a general finite element model to simulate the postbuckling behavior of cold-formed steel columns. Shell element has been used to discretize the web, flanges, and lips of the column. A linear bucking analy