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

The study aims to identify the bargaining differences between the governmental and private kindergarteners; the rivalry differences between the governmental and private kindergarteners; the rivalry and bargaining differences among private kindergarteners; and the rivalry and bargaining differences among governmental kindergarteners. The researchers had raised a question; is there any difference of rivalry and bargaining between governmental and private kindergarteners?. A total of (150) kindergarteners ranged from 5 to 6 years old, (90) student from governmental kindergarten and (60) student from private kindergarten, were selected as a sample of this study. Fifteen governmental and private kindergarten were chosen from al-rasafa directo

The new media scene reveals that the unprecedented overlap of a number of technical, economic, and political factors has made the new media a very complicated issue; and the focus of specialized and public debates about its impact on traditional means of communication and forms of social media and social relations. Then, the same scene discloses the reality of the relationship between the new and the traditional. These are the axes that will be will be discussed in this study.

Both religions have urged (honoring parents and kin) through the texts that came in their original sources, as honoring parents means showing respect to them In word and deed, and carrying in our hearts an appreciation for their status, and God commands to honor parents; Becausee this is Important in the eyes of God that he includeincludeed it in the Ten Commandmen.

   Thsst researcher problem of delays faced by researchers are all waiting to evaluate their standards by the experts who must take their views to extract the truth Virtual important step first step in building standards whatsoever, then the difference of opinion among experts about the paragraphs Whatever the scope of their functions, leading to confusion in maintaining these paragraphs or delete? Or ignore the views and opinion of the researcher to maintain the same? Or as agreed upon with the supervisor if he was a student? Especially if the concepts of a modern new building.
   Therefore, the researcher sought to try to find a solution to her problem to conduct an experiment to test building steps

Concentrations 25, 50 and 100 mg of nano-capsules linolenic acid and non-capsulated fatty acid for 1kg of Milk was used for yogurt manufacture. The results showed no significant differences in the ratio of titration acidity and pH values between all processed treatments at the beginning and during of period storage. The treatments was added to it coated omega-3 by nano method were the least exposed to the oxidation process from the non-capsules omega-3, And for shield of The poly lactic acid had a significant role in the protection of alpha-linolenic acid against lipolysis by the formation of a protective layer to protect the acid from the activity of lipases enzymes, and the addition of fatty acid linolenic to milk was determined the gr

Biological activity of the carotenoids which are produced fromchemically-mutaed local isolate of Rhodotorula mucilaginosawas studied. The results showed variation of inhibition activity of caritenoids against different types of pathogenic bacteria include, Staph aureus, E. coli, B. subtilis and Salmo. typh., the number declined from 2×107cell/ml to 2×104, 5×104, 2×105, 9×105 cell/ml respectively after 24hour. The produced carotenoids from alocal mutant Rhodotorula mucilaginosa revealed an antioxidant activity as free radical removal of 85.6%. Carotinoides revealed a highest stability in petroleum ether solvent for 30 days at room temperature. It found that the pigment was more stability in sesame oil compared with sun flower and coc

In this paper, the finite element method is used to study the dynamic behavior of the damaged rotating composite blade. Three dimensional, finite element programs were developed using a nine node laminated shell as a discretization element for the blade structure (the same element type is used for damaged and non-damaged structure). In this analysis the initial stress effect (geometric stiffness) and other rotational effects except the carioles acceleration effect are included.  The investigation covers the effect speed of rotation, aspect ratio, skew angle, pre-twist angle, radius to length, layer lamination and fiber orientation of composite blade. After modeling a non-damaged rotating composite blade, the work procedure was to ap

<span lang="EN-US">The use of bio-signals analysis in human-robot interaction is rapidly increasing. There is an urgent demand for it in various applications, including health care, rehabilitation, research, technology, and manufacturing. Despite several state-of-the-art bio-signals analyses in human-robot interaction (HRI) research, it is unclear which one is the best. In this paper, the following topics will be discussed: robotic systems should be given priority in the rehabilitation and aid of amputees and disabled people; second, domains of feature extraction approaches now in use, which are divided into three main sections (time, frequency, and time-frequency). The various domains will be discussed, then a discussion of e

It is easy to talk about democracy, but it is difficult to practice. We talk about postmodernism, but difficult to be embodied in the ground. Yet, the age of democracy and modernity at the same time prompted the researcher to try to find a media concept for it. It does not mean that this concept has not yet formed. But the rooting of democracy and the approaching of states and groups towards it, made it necessary to by studied again.

The relationship between democracy and the media has made them look like one concept. The existence of one is linked to the existence of the other. The reality is only a linguistic formulation, but the social and cultural aspect is related to democracy origin