تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي

Abstract : This research has tackled about the role of Russia in the international policies which concerning with energy , So the most important states in the world that possesses huge energy resources to be more able in the control over the reality and future production programs and the distribution of global energy alike , the latter had effectively influence on the economic and developmental aspects within many countries in the world and its impacts on political decisions and perhaps effected too much in the dimensions of strategic policies . In this context of research , Russia has been developed a high energy policy of strategic planning in order to restoring Russia position and its global role by using its potential powerful streng

        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

This research has targeted a prototype for the continuous development correction of the educational programs based on analyzing (61) evaluation studies through the correction study standard that prepared by the researcher, then she found indicators that approved by applying (Delphy) method.
The research aim has achieved through preparing a prototype which consists of four stages; they are:
1. Correcting the educational program framework
2. Correcting the educational program plan
3. Correcting the implementing processes of the educational program
4. Correcting the educational program outputs.
It has been developed some recommendations and proposals.

Colour is part of human environ ment and is present almost every
where in cluding clothes.
Clours have positive and negative effects on the person's psychology.
Thus we can ask the following question: what are the clours preffered
by the Iraqi females in the university level and what is the lightness and purity
of these colours and their effect on their psychology?
In this research we included 563 Baghdad university female student for
the year 2005-2006.
The question are included anumber of qnestions that gave answers to
the research main objectives.

A plant mixture containing indigenous Australian plants was examined for synergistic antimicrobial activity using selected test microorganisms. This study aims to investigate antibacterial activities, antioxidant potential and the content of phenolic compounds in aqueous, ethanolic and peptide extracts of plant mixture.

Background: Most primary Health Care Centers (PHCCs) in Iraq have a referral system records; however, this mechanism does not function well because of the lack of other requirements for an efficient referral system.

Objective: To assess the practice & opinion of doctors in PHCs toward the referral system, and to determine the doctors in PHC's commitment to referral system instructions and guidelines.

Subjects and methods: A cross-sectional study with analytic elements was conducted in nine health directorates in Iraq, from the 1st October 2018 – 30th June 2019.One PHC was selected randomly form each sector in every governorate, A questionnaire was used to collect the required information.

The study aims to identify the effectiveness of a structural theory-based training program in enhancing the teaching practices of Arabic language teachers teaching grade ten in South Al Batinah in Sultanate of Oman. The study used the quasi-experimental design, and the sample consisted of 40 male and female teachers. To achieve the objectives of the study, a training program, an observation form and a measurement tool of teachers’ tendencies towards a structural teaching were made. The program was implemented with an experimental group of 20 female and male teachers in the first semester of the academic year 2018/2019. The study has found that there is a statistically significant difference between the average grades before and after i

         The house flies Musca domestica )Diptera:musidae) are the primary carrier of many pathogens such as cholera, typhoid, anthrax, and others. The use of chemical pesticides as a basic method of control leads to many problems at the environmental and health level. The use of safe alternatives to chemical pesticides has become an urgent necessity. The research aims to find biological alternatives that are environment-friendly and non-pathogenic to humans in controlling house flies through the possibility of extracting and diagnosing some secondary metabolites produced by the fungus Metarhizium anisopliae and testing their effects on the second larval stage of house flies using different treatment methods that include