Assessing performance efficiency is critical to the management need for oversight, planning, and continuous periodic evaluation of the multiple activities of Northern Cement State Company in order to determine the level of achievement of the objectives set, and to correct the deviations and delays that the evaluation shows and limitation of liability. What cannot be measured cannot be managed. The aim of this research is to highlight the impact of using BSC, financial and non-financial, to give comprehensive and clear picture of the company's performance and to measure the quality of its performance by using six-sigma and the level of deviations in achieving the planned goals. Therefore, four-key hypotheses were formulated for th

Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

Milling process is a common machining operation that is used in the manufacturing of complex surfaces. Machining-induced residual stresses (RS) have a great impact on the performance of machined components and the surface quality in face milling operations with parameter cutting. The properties of engineering material as well as structural components, specifically fatigue life, deformation, impact resistance, corrosion resistance, and brittle fracture, can all be significantly influenced by residual stresses. Accordingly, controlling the distribution of residual stresses is indeed important to protect the piece and avoid failure. Most of the previous works inspected the material properties, tool parameters, or cutting parameters, bu

This work represents the set of measurements of radon and thoron concentrations levels of soil-gas in Al-Kufa city in Iraq using electric Radon meter (RAD-7). Radon and thoron concentration were measured in soil-gas in 20 location for three depth of (50, 100 and 150) cm.
The results show that the emanation rate of radon and thoron gas varied from location to anther, depending on the geological formation. The Radon concentration in soil has been found to vary from (12775±400) Bq/m3 at 150 cm depth in location (sample K2) to (41.45±17) Bq/m3, for depth 150 cm in location (sample K20). The thoron concentration in soil has been found to vary from (198±8.5) Bq/m3 at 150 cm depth in location samples (K1 & K2) to undetected in the mos

The research aims to develop physical exercises with auxiliary training tools that work to develop the explosive power of the arms and legs, and then find out their effect on the accuracy of shooting from free throw and correction from jumping of advanced basketball players, as the researchers found a problem that these players have weakness in the skill of throwing Free throwing and shooting by jumping calculated with two points as a result of adopting unhealthy physical and technical positions, which led to a lack of focus and accuracy, and thus negatively affected the performance technique of free throw and jump shot, as most teams use traditional exercises without the use of auxiliary training tools, and this topic gave researchers the

The microbend sensor is designed to experience a light loss when force is applied to the sensor. The periodic microbends cause propagating light to couple into higher order modes, the existing higher order modes become unguided modes. Three models of deform cells are fabricated at (3, 5, 8) mm pitchand tested by using MMF and laser source at 850 nm. The maximum output power of (8, 5, 3)mm model is (3, 2.7, 2.55)nW respectively at applied force 5N and the minimum value is (1.9, 1.65, 1.5)nW respectively at 60N.The strain is calculated at different microbend cells ,and the best sensitivity of this sensor for cell 8mm is equal to 0.6nW/N.

This article aims to estimate the partially linear model by using two methods, which are the Wavelet and Kernel Smoothers. Simulation experiments are used to study the small sample behavior depending on different functions, sample sizes, and variances. Results explained that the wavelet smoother is the best depending on the mean average squares error criterion for all cases that used.

There many methods for estimation of permeability. In this Paper, permeability has been estimated by two methods. The conventional and modified methods are used to calculate flow zone indicator (FZI). The hydraulic flow unit (HU) was identified by FZI technique. This technique is effective in predicting the permeability in un-cored intervals/wells. HU is related with FZI and rock quality index (RQI). All available cores from 7 wells (Su -4, Su -5, Su -7, Su -8, Su -9, Su -12, and Su -14) were used to be database for HU classification. The plot of probability cumulative of FZI is used. The plot of core-derived probability FZI for both modified and conventional method which indicates 4 Hu (A, B, C and D) for Nahr Umr forma

TThe property of 134−140Neodymium nuclei have been studied in framework Interacting Boson Model (IBM) and a new method called New Empirical Formula (NEF). The energy positive parity bands of 134−140Nd have been calculated using (IBM) and (NEF) while the negative parity bands of 134−140Nd have been calculated using (NEF) only. The E-GOS curve as a function of the spin (I) has been drawn to determine the property of the positive parity yrast band. The parameters of the best fit to the measured data are determined. The reduced transition probabilities of these nuclei was calculated. The critical point has been determined for 140Nd isotope. The potential energy surfaces (PESs) to the IBM Hamiltonian have been obtained using the intrin