In light of the developments and intense competition that the world has witnessed, the need to search for a sustainable and continuous competitive advantage for economic units has emerged, as the economic units must not lose sight of their interest in the activities they perform to achieve that advantage, and it can be said that the goal of the research is to identify the theoretical dimensions of the green value chain represented by: (Green research and development, green design, green manufacturing, green marketing, green services) and the dimensions of the sustainable competitive advantage represented by (quality, creativity, innovation, cost, response to the customer), as well as identifyi

The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contributi

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

The current research focuses on the extent to which the strategic orientation(entrepreneurial orientation, customer orientation, technology orientation, learning orientation, and investment orientation) affects the learning organization (building common vision, systemic thinking, personal dominance, mental models, team learning)The first hypothesis to test the connection relation between research variables and The second hypothesis was to test the relationship between these variables. In order to ascertain the validity of the hypotheses, the research was based on a questionnaire questionnaire prepared according to a number of In addition to building a fifth sub-variable for the strategic orientation (investment orientation) based

The study focuses on assessment of the quality of some image enhancement methods which were implemented on renal X-ray images. The enhancement methods included Imadjust, Histogram Equalization (HE) and Contrast Limited Adaptive Histogram Equalization (CLAHE). The images qualities were calculated to compare input images with output images from these three enhancement techniques. An eight renal x-ray images are collected to perform these methods. Generally, the x-ray images are lack of contrast and low in radiation dosage. This lack of image quality can be amended by enhancement process. Three quality image factors were done to assess the resulted images involved (Naturalness Image Quality Evaluator (NIQE), Perception based Image Qual

Many patients with advanced type 2 diabetes mellitus (T2DM) and all patients with T1DM require insulin to keep blood glucose levels in the target range. The most common route of insulin administration is subcutaneous insulin injections. There are many ways to deliver insulin subcutaneously, such as vials and syringes, insulin pens, and insulin pumps. Though subcutaneous insulin delivery is the standard route of insulin administration, it is associated with injection pain, needle phobia, lipodystrophy, noncompliance, and peripheral hyperinsulinemia. Therefore, the need exists to deliver insulin in a minimally invasive or noninvasive way and in the most physiological way. Inhaled insulin was the first approved noninvasive and alternative way