With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

Tourist business organizations face a challenging and the risks dynamic environment reflected its impact on the community and generate extra under pressure in the responsibilities and burdens of exceptional and affected much of factors, accidents and risks as a result of the actions and attitudes of disasters variety may exceed the geography of States border, which requires the absorption of risks facing the tourism and how to manage and deal with them scientific and reasonable grounds for the diagnosis and treatment of risk and how to reduce the aggravation and the different kinds.

As risks affecting the most important and vital to organizations as a tourist aspects of the market share and styles tourist

The marshes form large areas in southern Iraq, which are large water bodies, covered by reeds and papyrus plants. The marshes are characterized by distinctive physical elements, which have given them a unique and unique identity that can be clearly distinguished by the physical pattern. The physical environment derives its identity through a group Of inputs that interact with each other and represent both cultural and social inputs of the most important inputs that affect the formation of identity, and in the physical environment of the Marshlands many of the symbols that are associated with the collective memory of individuals, these symbols have value in the community Thus, the preservation of these symbols and inherited from one gener

The study of triples seeks to deal with the comprehensive nature of the Qur’an texts, and the choice fell on the trilogy of great torment, pain, and humiliation in the Noble Qur’an - an objective study, the title of this research, in which I tried to shed light on these terms, and the nuances between them, and in particular torment The eschatological terminology varied, which can be summed up in three terms, namely the great, the painful, and the offensive. The types of torment, the pain is the painful one that is described by the severity of pain and its horror, as for the humiliating punishment, it is that which humiliates the one who has fallen on it, and the diversity of torment is due to the diversity of sins.

This research includes interested in studying art contemporary, by studying the experiences of sculpture for the formation of post-modernism, assuming the existence of trends in public art can be classified, in spite of the multiplicity of styles and methods of work since the second half of the twentieth century to the present day, and this shenanigans knowledge on how to the Technical that is the art is not restricted, It is art refuses laws and fixed values and traditional styles, and always aspires to diversity and innovation.Search contains three chapters and an introduction containing information about the research problem and the importance of research and the goal of the research, the goal of research is: Detection of artistic tre

Find taught dimension aesthetic in the formation of post-modernism, which is one of the themes of aesthetics in the stream of postmodernism, is problematic because of the lack of provisions and fixed values reinforce the concept of beauty, and put done technical plastic in the circle of evaluation and judgment aesthetic, this research as an attempt to reveal the aesthetic concepts that can be drawn from artistic experiments in the formation of post-modernism, through the development of those concepts viable mainstream.
Search contains four chapters: the first chapter includes a general approach to the research, has been showcasing the research problem and the importance of research and goal of Search: detection dimension aesthetic in

Etude de I' espace dans un extrait de Les sequestres d' Altona de Jean

    The tentative list of the biodiversity (plants and vertebrates) of Bahr Al-Najaf depression is found to comprise 104 vertebrate species including 2 fishes, 14 reptiles, 73 resident and migratory birds and 15 mammals. The flora consists of 31 species, mainly of plants well adapted to desert conditions that dominate the area, besides few examples of water plants. The salinity was found, through chemical analysis of the lake water, to be of high value which reduces the diversity of aquatic animal and plant diversity.

Background: Glass ionomer restorations are widely employed in the field of pediatric dentistry. There is a constant demand for a durable restoration that remains functional until exfoliation. This study aimed to measure and compare the effect of a novel coating material (EQUIA Forte Coat) on the microleakage of glass hybrid restoration (EQUIA Forte HT) in primary teeth. Material and method: Thirty cavitated (class-II) primary molars were allocated randomly into two groups based on the coat application; uncoated (control) and coated group (experimental). Cavities were prepared by the use of a ceramic bur (CeraBur) and restored with EQUIA Forte HT with or without applying a protective coat (EQUIA Forte Coat). Samples went through the therm

Background: Glass ionomer restorations are widely employed in the field of pediatric dentistry. There is a constant demand for a durable restoration that remains functional until exfoliation. This study aimed to measure and compare the effect of a novel coating material (EQUIA Forte Coat) on the microleakage of glass hybrid restoration (EQUIA Forte HT) in primary teeth. Material and method: Thirty cavitated (class-II) primary molars were allocated randomly into two groups based on the coat application; uncoated (control) and coated group (experimental). Cavities were prepared by the use of a ceramic bur (CeraBur) and restored with EQUIA Forte HT with or without applying a protective coat (EQUIA Forte Coat). Samples went through the