The research explored the impact of applying lean thinking With all that carries this term of goals, trends, principles, foundations and concepts, The possibility of applying it in institutions, including Ur public company, an industrial company, And the only one in Iraq specialized in the manufacture of cables, Electrical Wires and the aluminum industry ,Which has been applied to the curriculum of lean thinking , The problem of research is that the institutions, including the company (research sample), adopt and practice traditional administrative, financial and technical methods without relying on modern curricula and ideas, including the subject of our research, In order to achieve the research objectives, the research was divided int

The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

The Combined Economic Emission Dispatch (CEED) problem is crucial for optimizing power system operation by minimizing costs and emissions while ensuring grid stability and meeting demand. This paper addresses the complex, nonlinear, and nonconvex nature of CEED, arising from factors like valve-point effects and transmission losses, which necessitates efficient metaheuristic algorithms. We introduce an Improved Zebra Optimization Algorithm (IMZOA), an enhanced bio-inspired technique integrating advanced adaptive foraging and dynamic defense mechanisms, along with a cubic function for CEED modeling, to improve search efficiency and convergence. IMZOA demonstrates significant numerical improvements, achieving up to a 0.80 % cost reduction for

It is generally accepted that there are two spectrophotometric techniques for quantifying ceftazidime (CFT) in bulk medications and pharmaceutical formulations.  The methods  are described as simple, sensitive, selective, accurate and efficient techniques. The first method used an alkaline medium to convert ceftazidime to its diazonium salt, which is then combined with the 1-Naphthol (1-NPT) and 2-Naphthol (2-NPT) reagents. The azo dye that was produced brown  and red in color with absorption intensities of ƛmax 585 and 545nm respectively. Beer's law was followed in terms of concentration ranging from  (3-40) µg .ml^-1 For (CFT-1-NPT) and (CFT-2-NPT), the detection limits were 1.0096 and 0.8017 µg.ml^-1, respec

Mercifulness is a trait of civilization, humanity, and a moral value in society, because it has an impact on social life and its role in spreading interdependence, joint liability, and solidarity among people. Mercifulness means spreading mercy, synergy, sympathy, and cooperation. Generally, a society that enjoys strong ties tends to have a kind of stability and development, as well as, is able to face the economic, political, and security crises. Conversely, a weak society leads to weak social cohesion and weak community infrastructure that is more vulnerable to social, economic, and political instability. Thus, this is the aim of the research that has used a social survey method applied to a sample of respondents who have reached (300)

Abstract

This research  aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This  is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that

يواجه العراق تحديات مائية خطيرة نتيجة التغيرات المناخية، مثل انخفاض معدلات هطول الأمطار، ارتفاع درجات الحرارة، وزيادة معدلات الجفاف والتصحر، فهذه التحديات تتطلب إستراتيجيات فعالة لإدارة الموارد المائية بشكل مستدام، وهو ما يمكن تحقيقه من خلال تبني التطورات التكنولوجية الحديثة في مجال الحوكمة البيئية ، و يركز هذا البحث على دور التحول الرقمي والتقنيات الذكية في تعزيز كفاءة إدارة المياه، إذ يمكن لتطبيقا

 Data Driven Requirement Engineering (DDRE) represents a vision for a shift from the static traditional methods of doing requirements engineering to dynamic data-driven user-centered methods. Data available and the increasingly complex requirements of system software whose functions can adapt to changing needs to gain the trust of its users, an approach is needed in a continuous software engineering process. This need drives the emergence of new challenges in the discipline of requirements engineering to meet the required changes. The problem in this study was the method in data discrepancies which resulted in the needs elicitation process being hampered and in the end software development found discrepancies and could not meet the need

The high cost of chemical analysis of water has necessitated various researches into finding alternative method of determining portable water quality. This paper is aimed at modelling the turbidity value as a water quality parameter. Mathematical models for turbidity removal were developed based on the relationships between water turbidity and other water criteria. Results showed that the turbidity of water is the cumulative effect of the individual parameters/factors affecting the system. A model equation for the evaluation and prediction of a clarifier’s performance was developed:

Model: T = T₀(-1.36729 + 0.037101∙10^λpH + 0.048928t + 0.00741387∙alk)

The developed model will aid the predictiv

This field experiment, was conducted to investigate a comparison of two methods for harvesting potatoes: mechanical and handy when using moldboard and chisel plow for primary tillage and three different distances for planting tubers in the rows 15, 25, and 35 cm in silt clay loam soil south of Baghdad. The factorial experiment followed a randomized complete block design with three replications using L.S.D. 5 % and 1 %. Mechanical harvest recorded the best valid potato tubers at 88.78 %, marketable yield of 31.74 ton. ha-1, efficiency lifted 95.68 %, tubers damage index 28.41, speeding up the harvesting process and reducing time and effort. Handy harvest gave the least damage to potato tubers, 6.02 %, and unlifted potato tubers, 4.32 %. Howe