At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system.   

   Lean accounting that has appeared as a response for change occurred of economic units adoption for changes occurred of economic units adoption for lean production instead of wide production system , has devised new performance measures suitable for economic units adoption for lean ideas: and helping in providing suitable information about evaluating economic unit performance , these measures are divided into three levels , cell level,value flow level , a

    The current research included (the evaluation of Information Security Management System on according to international standard (ISO / IEC 27001: 2013) in Iraqi Commission for Computers and Informatics), for the development of an administrative system for information security is considered a priority in the present day, and in the light of the organizations  dependence on computers and information technology in work and communication  with others. The international legitimacy (represented by the  International Organization for standardization (ISO)) remains the basis for matching and commitment and the importance of the application of information Security Management System accordi

The process of transformation from the central economy to a free economy requires restructuring the economy according to a new economic philosophy that relies on activating the role of private economic activity in which private and medium-sized institutions occupy an essential axis for their active role in the economies of all countries, especially those countries that have directed towards the market mechanism and sector leadership. The special process of economic development and the role that commercial banks can play in advancing the financing of these projects by establishing specialized business incubators for financing.

What encouraged countries to pay attention to these institutions is the ease of

Electro-kinetic remediation technology is one of the developing technologies that offer great promise for the cleanup of soils contaminated with heavy metals. A numerical model was formulated to simulate copper (Cu) transport under an electric field using one-dimensional diffusion-advection equations describing the contaminant transport driven by chemical and electrical gradients in soil during the electro-kinetic remediation as a function of time and space. This model included complex physicochemical factors affecting the transport phenomena, such as soil pH value, aqueous phase reaction, adsorption, and precipitation. One-dimensional finitedifference computer program successfully predicted meaningful values for soil pH profiles and Cu

Root-finding is an oldest classical problem, which is still an important research topic, due to its impact on computational algebra and geometry. In communications systems, when the impulse response of the channel is minimum phase the state of equalization algorithm is reduced and the spectral efficiency will improved. To make the channel impulse response minimum phase the prefilter which is called minimum phase filter is used, the adaptation of the minimum phase filter need root finding algorithm. In this paper, the VHDL implementation of the root finding algorithm introduced by Clark and Hau is introduced.
VHDL program is used in the work, to find the roots of two channels and make them minimum phase, the obtained output results are

The method of powder technology has been utilized for fabrication of ceramic filters. Ceramic filters with interconnected porosity have been achieved via mixes of ceramic powders with addition of glass powders, therefore, interparticle glassy phase is introduced and act as a weld between the crystalline grains in a high porosity microstructure. Tow types of ceramic filters have been produced, the first with high silica content and the other is with high alumina content. Both physical and mechanical properties has been performed and discussed

Nanoparticle has pulled in expanding consideration with the developing enthusiasm for nanotechnology which hold potential as essential segments for development applications. In the present work, a copper nanoparticle is manufactured as a suspension in distilled water by beating a bulk copper target with laser source (532 nm wavelength, 10 ns pulse duration and 10 Hz repletion rate) via method. UV- visible absorption spectra and AFM analysis has been done to observe the effect of repetition rate for the pulsation of laser. Copper nanoparticles (Cu-NPs) were successfully synthesized with green color. The Cu- NPs have very high purity because the preparation was managed in aqueous media to eliminate ambient contaminations.  Absorption

In this paper, an adaptive integral Sliding Mode Control (SMC) is employed to control the speed of Three-Phase Induction Motor. The strategy used is the field oriented control as ac drive system. The SMC is used to estimate the frequency that required to generates three phase voltage of Space Vector Pulse Width Modulation (SVPWM) invertor . When the SMC is used with current controller, the quadratic component of stator current is estimated by the controller. Instead of using current controller, this paper proposed estimating the frequency of stator voltage since that the slip speed is function of the quadratic current . The simulation results of using the SMC showed that a good dynamic response can be obtained under load