In light of the rapid changes in the business environment and the entry of administrative leaders in the challenges of the atheist and twenty- increasing competition between sectors and the desire to acquire the skills, the traditional methods are no longer viable, which requires doing evaluates performance according to a more holistic, rather than limiting the performance evaluation on the financial hub that has not longer enough alone, as well as benchmarking method that has proven successful in developed countries as a way to develop and improve products and services.

I've touched your search to the development of indicators evaluating the performance and preparation of a mechanism for making comparisons of reference between o

The current research illustrates experimentally the effect of series and parallel connection (Z-I Configurations) of flat plate water solar collectors array on the thermal performance of closed loop solar heating system. The study includes the effect of changing the water flow rate on the thermal efficiency. The results show that, the collector's efficiency in series connection is higher than the parallel connection within flow rate level less than (100) ℓ/hr. Moreover, the collector efficiency in parallel connection of (I-Configurations) is more than the (Z- Configurations) with increasing the water flow rate .The maximum daily efficiency for parallel (I-Configurations) and (Z- Configurations) are (55%) and (51%) at w

Most reinforced concrete (RC) structures are constructed with square/rectangular columns. The cross-section size of these types of columns is much larger than the thickness of their partitions. Therefore, parts of these columns are protruded out of the partitions. The emergence of columns edges out of the walls has some disadvantages. This limitation is difficult to be overcome with square or rectangular columns. To solve this problem, new types of RC columns called specially shaped reinforced concrete (SSRC) columns have been used as hidden columns. Besides, the use of SSRC columns provides many structural and architectural advantages as compared with rectangular columns. Therefore, this study was conducted to explain the structura

A design for a photovoltaic-thermal (PVT) assembly with a water-cooled heat sink was planned, constructed, and experimentally evaluated in the climatic conditions of the southern region of Iraq during the summertime. The water-cooled heat sink was applied to thermally manage the PV cells, in order to boost the electrical output of the PVT system. A set of temperature sensors was installed to monitor the water intake, exit, and cell temperatures. The climatic parameters including the wind velocity, atmospheric pressure, and solar irradiation were also monitored on a daily basis. The effects of solar irradiation on the average PV temperature, electrical power, and overall electrical-thermal efficiency were investigated. The findings i

Background: Type 2 diabetes mellitus is a condition characterized by an elevation of oxidative stress, which has been implicated in diabetic progression and its vascular complications. Aim: Assessing the impact of gliclazide modified release (MR) versus glimepiride on oxidative stress markers, glycemic indices, lipid profile, and estimated glomerular filtration rate in uncontrolled type 2 diabetic patients on metformin monotherapy. Methods: This was an observational comparative study conducted in Thi-Qar specialized diabetic, endocrine, and metabolism center. Sixty-six patients were randomized into two groups based on the addition of the sulfonylureas (SUs). Group 1 (33 patients) was on gliclazide MR, whereas Group 2 (33 patients)

BACKGROUND: Carcinoma of urinary bladder is one of the most common malignancies worldwide and constitutes a major health problem. Multiple risk factors are associated with this tumor and its prognosis will depend on different clinicopathological parameters. Over expression of P53 protein and mutant Rb gene is associated with more aggressive clinical and histopathological features of the tumor such as advanced stage and higher grade. AIM: The immunohistochemical expression of Rb gene and P53 gene will be assessed through their protein products in transitional cell carcinoma (TCC) of the urinary bladder and then will be correlated with other well-known risk factors and prognostic parameters of bladder TCC, such as grading, tumor size, smoking

             This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

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