تناول البحث نموذج الانحدار الذاتي الحيزي ونموذج الخطأ الحيزي في محاولة لتقديم دليل عملي يوضح اهمية التحليل الحيزي، مع التركيز بصفة خاصة على أهمية استعمال نماذج الانحدار الحيزي والتي تضم كل منها الاعتمادية الحيزية التي يتم أختبار وجودها من عدمه بأختبار موران، وان تجاهل  هذه الاعتمادية قد يؤدي إلى ضياع معلومات مهمة عن تلك الظاهرة تنعكس في نهاية المطاف على قوة تقدير المؤشر الإحصائي المستخرج، تعدّ هذه الن

تناول البحث نموذج الانحدار الذاتي الحيزي ونموذج الخطأ الحيزي في محاولة لتقديم دليل عملي يوضح اهمية التحليل الحيزي، مع التركيز بصفة خاصة على أهمية استعمال نماذج الانحدار الحيزي والتي تضم كل منها الاعتمادية الحيزية التي يتم أختبار وجودها من عدمه بأختبار موران، وان تجاهل  هذه الاعتمادية قد يؤدي إلى ضياع معلومات مهمة عن تلك الظاهرة تنعكس في نهاية المطاف على قوة تقدير المؤشر الإحصائي المستخرج، تعدّ هذه الن

In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

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

In this paper, some necessary and sufficient conditions are obtained to ensure the oscillatory of all solutions of the first order impulsive neutral differential equations. Also, some results in the references have been improved and generalized. New lemmas are established to demonstrate the oscillation property. Special impulsive conditions associated with neutral differential equation are submitted. Some examples are given to illustrate the obtained results.

The expansion of the social media environment has created its own linguistic realities which involve more colloquial communication and practical employment of language. This research focuses on nominalizations in detail, which are originally formed words that have been changed for a noun role. These nominalizations are examined within the context of Facebook posts. The research aims to discover the various nominalizations used and how often they appear in a large sample of data from Public Facebook Posts Corpora. Computational linguistics opened new fields of study and enabled researchers to study large amounts of data easily, making it easier to identify patterns. Two computational methods of identifying nominalization in a large dataset w

The study aims to understand the Iraqi public's attitudes toward social issues posted on social media، specifically Facebook. It raises questions about the content of comments، whether they are negative or positive، whether they indicate respect for other opinions، or the opposite، whether the public engages in dialogue through comments، whether they offer solutions to posted issues، or whether they simply view them. The researcher selected five social issues، which revolved around magic practiced in cemeteries، honoring parents، a murder، an elderly woman working to support herself، and managing household affairs. The total number of comments on these posts reached 1،047، from which the researcher selected 156 com

    This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne