يتنامى يوما بعد يوم استخدام السيارات وتتعاضم اعدادها ، فهذا هو عصر السرعة، وخاصة في مجال النقل والمواصلات، والتي تتحقق باستخدام وسائل النقل المختلفة ومن بينها السيارات، وبالتالي اصبحت هذه الوسيلة ضرورية لتحقيق هذه السرعة ومن ضرورات الحياة في انجاز الاعمال.

وتتبارى مصانع السيارات فيما بينها لانتاج انواع السيارات بمواصفات عالية من المتانة والامان والراحة، وفي ذات الوقت اصبحت هندسة الطرق

Today, the five Caspian riparian states on the shores of the Caspian Sea (Kazakhstan, Turkmenistan, Azerbaijan, Russia, and Iran) have become a front for ambitions and international and regional competition, especially in light of the features and characteristics that natural geography has endowed them with and their enjoyment of a group of economic and mineral wealth that are not optimally exploited so far which made it a strategic attraction area for international trends and interventions, especially Western ones. It is a battleground for major international companies aiming to monopolize promising industrial investments in order to impose control and influence on the region’s resources and economic wealth and thus impose their forei

The study aims to indicate the role of strategic financial accounting  in the service investors  to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.

Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

This study was conducted to test the effectiveness of Agaricus bisporus inoculums (spawn) in the ratio of (0.25, 0.5 and 1%) v/v to control Pythium aphanidermatum fungus the causal agent of damping- off disease of cucumber plant. results showed the ability of A. bisporus fungus to protect the seedlings from incidence by P. aphanidermatum . all treatments of edible fungus inoculums were significantly different from pathogen treatment after 15 day of planting and there was no significant difference found from control treatment (without pathogen) . the successful of A. bisporus was continued to protect the seedlings after 30 and 45 day after planting. The numbers of seedlings were (8, 7.25 & 7.25) respectively compared to 5.5 seedlings in con

After 2003 Iraq witnessed a rapid development in the number and kind of non-governmental organizations in addition to the increase in their sources.A lot of obstacles and constraints hinder the development of the said organizations and one of the most important and prominent obstacles is their administrative and accounting structure that affect directly on the existence, continuity and survival of these organizations.This research discussed the concept the non-governmental organizations and reaching the assessment of internal control System in these organizations. Therefore, the researcher has assessed the internal control System applied National Olympic Committee of Iraq. The study showed vulnerabilities in the internal control the said

The Sonic Scanner is a multifunctional instrument designed to log wells, assess elastic characteristics, and support reservoir characterisation. Furthermore, it facilitates comprehension of rock mechanics, gas detection, and well positioning, while also furnishing data for geomechanical computations and sand management. The present work involved the application of the Sonic Scanner for both basic and advanced processing of oil-well-penetrating carbonate media. The study aimed to characterize the compressional, shear, Stoneley slowness, rock mechanical properties, and Shear anisotropy analysis of the formation. Except for intervals where significant washouts are encountered, the data quality of the Monopole, Dipole, and Stoneley modes is gen

Investigating gender differences based on emotional changes becomes essential to understand various human behaviors in our daily life. Ten students from the University of Vienna have been recruited by recording the electroencephalogram (EEG) dataset while watching four short emotional video clips (anger, happiness, sadness, and neutral) of audiovisual stimuli. In this study, conventional filter and wavelet (WT) denoising techniques were applied as a preprocessing stage and Hurst exponent $\left({}\right)$

Care and attention to the structure in the sixties of the last century replaced the mark, and if the structure of Ms. pampered in research and studies, it has become the mark is also a spoiled lady .. But the relationship between the structure and the mark was not a break and break, but the relationship of integration, His themes are structural analysis, and these are intellectual themes that can not be surpassed in contemporary research, especially since semiotics have emerged from the linguistic inflection.

We have tried to distinguish between text and speech, which is a daunting task, as it seems that whenever the difference between them is clear and clear, we come back to wonder whether the text is the same discourse, and is