The globalization concept is regarded one of the modern concept which had seen in the last time while it hadn’t occur now only, but it had seen clearly with the technology &information revolution beside the quick development  in the communication net which had made the world like a small village .

Since accounting is regarded business language based on integrated theoretical framework consists of many connected objective & rules which led to consistent accounting standards .

So with this development there is a clear need to consolidate  the concepts , policies ,and applications which the companies use it in treating its financial events .

        مهما كان السلوك الانساني بسيطا كطرفة العين او معقدا كحل مشكلة ما, فأنه يعتمد بشكل واضح على تكامل عدد كبير من العمليات داخل جسم الإنسان, وما يصدر عن الكائن البشري من سلوك خلافا للكائنات الحية الاخرى ليس مجرد استجابات, أو وروود فعل آلية بسيطة أو غريزية كما يحدث عند الحيوان, وإنما هي عبارة عن نشاط راق مركب, هادف قابل للارتقاء والتسامي . ويشير العلماء بهذا الصدد الى ان كل شيء موجود في الط

   الضاد والظاء موطن تفرد العربية وفخرها ، الفت فيهما العشرات والعشرات من المصنفات الثرّة لكثرة ذرائع تلابسهما والخلط بينهما ، فهما متشابهان في هيكل البناء ، وإخراجهما متداخل على اللسان ، وألفاظهما متناظرة برحابة في الإملاء ، فضلاعن  اشكالهما  إلى حدّ الآن ، مما حثني على التفكير في وسائل تسهل المطروح وتمد جسراً بين أجزائه عسى أن تدنو قطافه في دفع الشبهة ومواراتها ، فتحصلت لي امور ادرتها بكلمتين مف

With the growth of democratic thought in our country, widened the trading term
citizenship to the magnitude of the meanings of participation in political life, economic, social
and cultural rights, as the recipe ( citizen ) does not mean only affiliation to the homeland and
link him as a child , but is as such an actor in various fields has his being independent , and
own convictions and the right to freely express his views and personal choices and play a
positive role in public life . Do not correct the democratic structure of any state without the
manifestation of the spirit of citizenship in the relations of each individual citizen to state
institutions.
The current research aims to Pfhom definition of citizen

The problem of the study was to identify the possibility of benefiting from the application of the target cost system as a modern cost system to activate the environmental cost management instead of the traditional systems used in the company due to the great transformations witnessed by the business environment in all fields, which have resulted in the search for modern systems to provide more accurate and more appropriate information to reduce Costs, because accurate information makes the company have a complete vision to achieve the company’s goals. To solve this problem, the research was based on the following hypothesis (that the role of the target cost system leads to the activation of environmental cost management). Target c

This paper presents a hybrid approach for solving null values problem; it hybridizes rough set theory with intelligent swarm algorithm. The proposed approach is a supervised learning model. A large set of complete data called learning data is used to find the decision rule sets that then have been used in solving the incomplete data problem. The intelligent swarm algorithm is used for feature selection which represents bees algorithm as heuristic search algorithm combined with rough set theory as evaluation function. Also another feature selection algorithm called ID3 is presented, it works as statistical algorithm instead of intelligent algorithm. A comparison between those two approaches is made in their performance for null values estima