Contemporary developments in various sciences and the impact of technological changes require an integrated vision of the activities and work of the organization in Iraq in light of the high costs of products and their low quality compared to imported products of high quality and low cost, and the need to use modern cost techniques based on a clear and specific philosophy that contributes to increasing the efficiency and effectiveness of management In the business environment and how it can contribute to reducing product costs and being environmentally friendly at the same time, it is no secret that the main goal of most organizations is to maximize profitability and reduce costs to the minimum, but this matter is not achieved autom

The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of ​​earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipu

Failure in asphalt mixture and distress in pavement are major issues to roads infrastructure. Selecting an appropriate chemical composition of asphalt cement is a key component in avoiding these issues. This work aimed to investigate the effect of the chemical composition of different polar fractions on the rheological and physical properties of asphalt cement. Four types of asphalt cement with penetration grades of 20/30, 40/50, 60/70 and 85/100 were divided into four fractions. Complex shear modules, rutting resistance and rotational viscosity of the asphalt cement were determined by using a Dynamic Shear Rheometer and a Rotation Viscometer, respectively. The results show that an increase in the asphaltene content and Gastel index resulte

To achieve sustainability, use waste materials to make concrete to use alternative components and reduce the production of Portland cement. Lime cement was used instead of Portland cement, and 15% of the cement's weight was replaced with silica fume. Also used were eco-friendly fibers (copper fiber) made from recycled electrical. This work examines the impact of utilizing sustainable copper fiber with different aspect ratios (l/d) on some mechanical properties of high-strength green concrete. A high-strength cement mixture with a compressive strength of 65 MPa in line with ACI 211.4R was required to complete the assignment. Copper fibers of 1% by volume of concrete were employed in mixes with four different aspect ratios

In May 20th. 1985 two species of aphids were found on the roots of Vicia faba L. in Hammam region 30 Kilometer south of Mosul. Samples of these aphids were sent to the Commonwealth Institute of Entomology, London. ( No. 17002/9804 Asia ) and identified as being Smynthurodes betas westwood and Dysaphis crataegi (Kaltenbach) (APhididae : Homoptera). The first species was dominant. The latter species was also noticed on the roots of the common bishop's weed (Ammi majus L.) and on the wide carrot (Daucus carrota L.) of the family Umbelliferae (Bodenheimer & Swirski, 1957).

Studied competence spam to malicious moth figs at temperatures and Kagafat host different results showed that female intruder, despite their ability to shell larvae host and when densities of different, but it is able to lay eggs at a temperature of 14 + or -1 and finally urged the efficiency spam to malicious affected heavily host and that the greater the intensity of the host spam increased efficiency and its performance life

In this work an enzyme linked immunosorbent assay (ELISA) technique has been used for detection of some inflammatory markers in serum of acute coronary syndrome (ACS)-Patients Admitted to the cardiac care unit (CCU) of Iraqi Centre For Heart Diseases and Ibn AlNafees Teaching Hospital. The present method includes quantitative measurement of interleukine-6 (IL-6) and C-reactive protein (CRP), as their increase during symptoms may be responsible for identifying the mechanism of myocardial damag, in addition to their best performance than other quantitative tests perhaps due to their association with atherosclerotic process that belongs to the endothelial dysfunction. Aim of this study is to estimate the prevalence and correlation of IL-6 w

In this study, active knife and fixed knife of single-row disc silage machine has three different clearance C1, C2 and C3 (1, 3 and 5 mm) and it is tried in three different working speed V1, V2 and V3 (1.8, 2.5 and 3.7 km / h) and PTO speed (540 min-1) and machine's fuel consumption (l/h), average power consumption (kW), field energy consumption (kW/da), product energy consumption (kW/t), field working capacity (da/h), product working capacity (t/h) and Chopping size distribution characteristics of the fragmented material were determined. It has been found that knife-counter knife clearances smaller than 3 mm (1 mm) and larger (5 mm) have a negative effect on machine performance in general. In terms of fuel and power consumptions, the m

In this paper, we define some generalizations of topological group namely -topological group, -topological group and -topological group with illustrative examples. Also, we define grill topological group with respect to a grill. Later, we deliberate the quotient on generalizations of topological group in particular -topological group. Moreover, we model a robotic system which relays on the quotient of -topological group.