Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-

Abstract

The aim of the current research is to prepare an integrated learning program based on mathematics standards for the next generation of the NYS and to investigate its impact on the development of the teaching performance of middle school mathematics teachers and the future thinking skills of their students. To achieve the objectives of the research, the researcher prepared a list of mathematics standards for the next generation, which were derived from a list of standards. He also prepared a list of the teaching competencies required for middle school mathematics teachers in light of the list of standards, as well as clarified the foundations of the training program and its objectives and the mathematical

Abstract

The aim of the current research is to identify the level of administrative applications of expert systems in educational leadership departments in light of the systems approach. To achieve the objectives of the research, the descriptive-analytical and survey method was adopted. The results showed that the level of availability of the knowledge base for expert systems in educational leadership departments (as inputs) was low. The level of availability of resources and software for expert systems in educational leadership departments (as transformational processes) came to be low, as well as the level of availability of the user interface for expert systems in educational leadership departments (as outputs

The availability of different processing levels for satellite images makes it important to measure their suitability for classification tasks. This study investigates the impact of the Landsat data processing level on the accuracy of land cover classification using a support vector machine (SVM) classifier. The classification accuracy values of Landsat 8 (LS8) and Landsat 9 (LS9) data at different processing levels vary notably. For LS9, Collection 2 Level 2 (C2L2) achieved the highest accuracy of (86.55%) with the polynomial kernel of the SVM classifier, surpassing the Fast Line-of-Sight Atmospheric Analysis of Spectral Hypercubes (FLAASH) at (85.31%) and Collection 2 Level 1 (C2L1) at (84.93%). The LS8 data exhibits similar behavior. Conv

Background: With the increase in composite material use in posterior teeth, the concerns about the polymerization shrinkage has increased with the concerns about the formation of marginal gaps in the oral cavity environment. New generation of adhesives called universal adhesive have been introduced to the market in order to reduce the technique sensitive bonding procedures to give the advantage of using the bonding system in any etching protocol without compromising the bonding strength. The aim of the study was to study marginal adaptation of two universal adhesives (Single bondâ„¢ Universal and Prime and Bond elect) using 3 etching techniques under thermal cycling aging. Materials and Methods: Forty-eight sound maxillary first premola

Today’s world confronts various threats from different sources. Similar to deprivation of energy, economic facilities, or political deposition, educational poisoning is one of the dangerous phenomena that result from distorting and corrupting the ethical and educational components of teaching by various material and non – material means.This paper sheds light on the concept of the educational system which is not a mere process of teaching, but rather an endless process of socialization that begins in the family and develops into religious, ethical, scientific and mythological systems, all of which form the cognitive component. It also defines the necessary means by which it is transmitted from one generation into another. The educati

The typographical elements work significantly in engaging a recipient and attracting his attention to the idea and content of the printed work with all its types and goals for which<br /> it is designed. This is because of the fact that the typographical elements have tremendous expression capabilities that reflect the content of the artistic work in a simple way without any complexities. These elements have a special effect in achieving a clear, readable design, besides their effective contribution to the reception and understanding of the designs by the recipient. Accordingly, the designs of the electronic advertisement poster with their promoting goals of its products are considered among the graphic achieveme