The research illustrated that the theory of constraints is   "A group of concepts and basics that aim at helping the management in order to determine the difficulties and how to overcome these difficulties through determining the necessary change and how these change can be done efficiently and effectively ".

       The research showed that the theory of constraint including its tools calls for magnifying throughput, constricting the product cycle , determining  the optimal production mix , utilization of scare resources and canceling the idle time , that achieving  throughput  increasing  then  increasing  profit .

      Moreov

This research aims to show the nature of the impact of proactive and analytical strategic orientation in the dimensions of tax organizational excellence (leadership, strategic planning, information and analysis and knowledge management, focus on taxpayers, focus on operations, focus on workforce, business results), in the General Tax Authority  The questionnaire was used as a tool to collect data and information from the sample of (110) who are (Associate Director General, Head of Department, Under-Head of First Division, Under-Head of Second Section, Division Officer).  Arithmetic mean, intestinal deviation the research has reached a number of conclusions, the most prominent of which are: -

1. There is an effect of

        This study highlights the problems of translating Shakespeare's food and drink-related insults (henceforth FDRIs) in (Henry IV, Parts I&II) into Arabic. It adopts (Vinay & Darbelnet's:1950s) model, namely (Direct& Oblique) to highlight the applicability of the different methods and procedures made by the two selected translators (Mashati:1990 & Habeeb:1905) .The present study tries to answer the following questions:(i) To what extent the FDRIs in Henry IV might pose a translational problem for the selected translators to find suitable cultural equivalents for them? (ii) Why do the translators, in many cases, resort to a literal procedure which is almost not worka

Metal oxide nanoparticles, including iron oxide, are highly considered as one of the most important species of nanomaterials in a varied range of applications due to their optical, magnetic, and electrical properties. Iron oxides are common compounds, extensive in nature, and easily synthesized in the laboratory. In this paper, iron oxide nanoparticles were prepared by co-precipitation of (Fe⁺²) and (Fe⁺³) ions, using iron (II and III) sulfate as precursor material and NH₄OH solution as solvent at 90°C. After the synthesis of iron oxide particles, it was characterized using X-ray diffraction (XRD), infrared spectroscopy (FTIR), and scanning electron microscopy (SEM). These tests confirmed the obtaining o

Stress is an inevitable part of life. Stress occurs when stressful events of self, environmental, or social origin affect the individual's resilience and threaten to collapse his psychological and physical systems. The stress represents difficulties and obstacles that may exceed the individual's ability to bear them and deal with them, which causes him stress and causes negative effects on his psychological and physical health. Therefore, the current research aimed to identify the negative effects of psychological stress on the psychological and physical health of the individual through the literature that dealt with this topic. It was among the results of the research that one of the negative effects of stresses on mental health is the

The current research aims to diagnose the role of social responsibility as a contributing factor in enhancing the quality of services provided by the public sector in Iraq, where the research sought to demonstrate the relationship and impact of social responsibility dimensions (economic, legal, moral, and human) on the sector Services related to the electric field in Nineveh governorate because of its importance and its direct relationship with the citizen especially after the end of military operations in the destruction of the electricity sector by a large percentage in the city of Mosul. Nineveh Electricity Distribution Directorate / Center was chosen as a research community including (administrators and staff) of the research

To study the qualitative changes in testis tissue after carbon tetrachloride (CCl4) administration and to determine whether citric acid (CA) has a protective effect against testis damage induced by CCl4. This study compared two types of CA by measuring the histoarchitecture of the testis and serum levels of progesterone, estrogen and testosterone on mice. One of the most produced organic acid is citric acid. In this study, CA produced by microbial fermentation using Aspergillus Niger 5mg/kg and derived from citrus limon 400mg/kg (lemon). Mice were treated with daily intraperitoneal (i.p.) injection for seven successive days after randomly separated into six groups: (1) control, (2) CCl4 (0.02%), (3) limon citric acid (400 mg/kg), (4) CCl4 (

The impact of exposure to different sizes of particulate matter (PM1, PM2.5, PM7, and PM10) was evaluated in  Babylon concrete plant workers who had been exposed to concrete dust for at least 10 years.  The effects of  these particles on the hematological parameters, malondialdehyde (MDA) levels, and  antioxidant enzymes (catalase and glutathione peroxidase ) were examined. The results exhibited that the levels of PM2.5 and PM10 were higher than the acceptable limits approved by the National Ambient Air Quality Standards (NAAQS). The blood parameters, namely white blood cells (WBC), red blood cell (RBC) and platelets counts, demonstrated non-significant differences between workers exposed to the PM as compared to the control gro

The effect of alcoholic extract (2%,4%, 12%) and the fruits aqueous extract (12%,15%,25%,35%) of Melia azedarach and actellic insecticide of 0.01 concentration were tested on the second instar larvae ofOryzaephilus surinamensis .The obtained resuls were reveated that the highest kill ratio 80% at the concentration 12% of the alchoholic extract and 85% of the aqueous extract this was reflected effect abstracts on low rate of age adult emerging of larve treated and low productivity

The current study was conducted to evaluate the effect a mixture of threespecies of arbuscular mycorrhizal fungi (Glomus etunicatum, G. leptotichum andRhizophagus intraradices) double and triple mixture and organic matter by usingplastic pots in the greenhouse at some mycorrhiza and physiological limitationscharacteristics in tomato plant after four and eight weeks of cultivation. Theresults of the determinants mycorrhiza significant increase the percentage ofmycorrhizal frequency F% dry weight of roots mycorrhiza (g.plant-1) andorganic matter in all mycorrhiza single, double and triple mixture after four andeight weeks cultivation treatments. The highest percentage of mycorrhizalfrequency and increase the dry weight of the root in the trea