Abstract

                  The study aimed to prepare a practical guide for procedures for auditing the strategies of municipal institutions in achieving sustainable development by adopting the idea of ​​the audit matrix through which a classified report is prepared according to the dimensions of sustainable development, by preparing a specialized audit program for the purpose of auditing strategies for achieving sustainable development and emptying the results of the application of each of the paragraphs The program in the audit matrix that was prepared for the purpose of determining the impact of each observation and linkin

Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting

The research seeks to identify the proposed scenarios to predict and ward off monetary credit risks that the bank is exposed to in the future, using the banking stress tests model, and showing their impact on capital adequacy and profitability ratio,To achieve this purpose, Sumer Commercial Bank was taken as a case study, and mathematical equations were used to extract the results. Low percentage of profits and returns, strictness in the process of granting credit and financing operations in order to reduce credit risks.

     In the present investigation two different types of fiber reinforced polymer composites were prepared by hand lay-up method using three different parameters (curing temperature, pressing load and fiber volume fraction). These composites were prepared from the polyester resin as the matrix material reinforced with glass fibers as first group of samples and mat Kevlar fibers as the second group, both with different volume fractions (4%, 8%, and 12%) of fibers. They were then tested by tensile strength and impact strength. The main objective in this study is to use Taguchi method for predicting the better parameters that give the better tensile and impact strength to the composites, and then preparing composites at

The research aims to know the concept of politic behavior as one of the important behaviours in the different fields and sectors. It is considered to be part of the organizatial work to face the expected  risks. It includes two group of factors personal (self –monitors, locus of control ,expectation s of success, perceived job alternatives)and organizational(promotion ,division resources,role  ambiguity ,democratic decision)studied by the researcher  in the frame of the relationship with the variable  of display  continuous trust matain which includes two variable (build trust mantain, display  trust continuouness)through applied frame by random sample consists of (90)employee  at Farouq State

Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

Praise be to Allah and peace and blessings be upon our Prophet Muhammad and on his family and companions
Yet,
The prophets (peace be upon them) urged all thevalues and one of these is the value of work which is of a great importance, that all nations have gathered against us as the eaters gather at a bowl. One of the reasons of our weakness and the strength of our enemy is that we have neglected the value of work. And rather a large number of ignorant and uneducatedpeople started to believe that the means of living, triumph, gaining power, and establishing a civilization are given by Allah with neithergainingnoreffort from us. While we find in the past that Allah the Almighty narrated to us the story of Mary (Peace be upon her) and

One of the functions of Al-Shanasheel was to cool the air, but they could not compete with the Evaporative coolers, As Al-Shanasheel were a sign of luxury and wealth in Arab societies and were only built in homes of wealthy families, they are more expensive than the evaporative coolers, depending on the level of the decoration and the sculpting used to create them aesthetically, where People replaced them with evaporative coolers for their low cost, and higher cooling efficiency. One of the reasons for the disappearance of Al-Shanasheel is the absence of the functional need for them, in exchange for the high cost of construction. The diminished role of Al-Shanasheel in the contemporary urban scene, although they are one of the most

The current study examined the impact of using PowerPoint presentation on EFL student’s attendance, achievement and engagement. To achieve the aim of this study, three null hypotheses have been posed as follows: There is no statistically significant difference between the mean score of the experimental group attendance and that of the control one; there is no statistically significant difference between the mean score of the experimental group achievement and that of the control one, and there is no statistically significant difference between the mean score of the experimental group engagement and that of the control one. To verify a hypothesis, a sample of sixty students is chosen randomly from the third year, department of English,