This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the  company's relian

In this research, we find the Bayesian formulas and the estimation of Bayesian expectation for product system of Atlas Company.  The units of the system have been examined by helping the technical staff at the company and by providing a real data the company which manufacturer the system.  This real data include the failed units for each drawn sample, which represents the total number of the manufacturer units by the company system.  We calculate the range for each estimator by using the Maximum Likelihood estimator.  We obtain that the expectation-Bayesian estimation is better than the Bayesian estimator of the different partially samples which were drawn from the product system after  it checked by the

Groundwater is an essential source because of its high quality and continuous availability characterize this water resource. Therefore, the study of groundwater has required more attention. The present study aims to assess and manage groundwater quality's suitability for various purposes through the Geographical Information System GIS and the Water Quality Index WQI. The study area is located in the city of Baghdad in central Iraq, with an approximate area of ​​900 , data were collected from the relevant official departments representing the locations of 97 wells of groundwater in the study area for the year 2019, as it included physicochemical parameters such as  pH, EC, TDS, Na, K, Mg, Ca, Cl,  , and &nbs

facing economic units operating in the environment sector of the Iraqi

industrial many pressures in its seeking to measure and evaluate its performance because of variables, today's corporate environment, as the case which makes looking for a methodology can be adopted to evaluate its performance with a more holistic, rather than being limited to traditional measures that are no longer enough to keep pace with rapid changes in today's corporate environment, which requires that measures of performance are derived from the strategy of unity and commensurate with the specificity of the environment in Iraq. Try searching discussion Ttormwhrat and performance measurement systems to suit the business strategies and directions of change

The  transfer of  training  process occupies a great importance in achieving the ultimate goal of participating in the training programs , it  is sure that this does not take place without the support of the working environment for trainees,  and The research aims to personification role the work environment characteristics  of supporting the transfer of training.                                    

The research problem is the weakness transfer of training to the work en

In recent years, data centre (DC) networks have improved their rapid exchanging abilities. Software-defined networking (SDN) is presented to alternate the impression of conventional networks by segregating the control plane from the SDN data plane. The SDN presented overcomes the limitations of traditional DC networks caused by the rapidly incrementing amounts of apps, websites, data storage needs, etc. Software-defined networking data centres (SDN-DC), based on the open-flow (OF) protocol, are used to achieve superior behaviour for executing traffic load-balancing (LB) jobs. The LB function divides the traffic-flow demands between the end devices to avoid links congestion. In short, SDN is proposed to manage more operative configur

This study aims to enhance the RC5 algorithm to improve encryption and decryption speeds in devices with limited power and memory resources. These resource-constrained applications, which range in size from wearables and smart cards to microscopic sensors, frequently function in settings where traditional cryptographic techniques because of their high computational overhead and memory requirements are impracticable. The Enhanced RC5 (ERC5) algorithm integrates the PKCS#7 padding method to effectively adapt to various data sizes. Empirical investigation reveals significant improvements in encryption speed with ERC5, ranging from 50.90% to 64.18% for audio files and 46.97% to 56.84% for image files, depending on file size. A substanti

Purpose – The main purpose of this research is to highlight the main role of strategic leadership skills for top managements in accessing to effective management in accordance with the (VUCA Prime) methodology in (VUCA) environment as Miniature virtual environment, which refers to (Volatility), (Uncertainty), (Complexity), and (Ambiguity).

methodology – To achieve the research objective, this study selected the quantitative approach in research design, Questionnaire was used as the main instrument for data collection, the sample comprised the opinion poll (106) individual who functions as a head department. (Structural equation modelling by (Smart Pls3)

   The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp

After the democratic transformation in 2003 in Iraq, young people waited a lot to take their real opportunity to participate in politics, but most of the laws regulating political and electoral work have been unfair to young people, despite developments in laws and legislation, but opportunities did not allow young people to participate in politics, which was reflected It negatively affected their participation in voting and nomination, and even their assumption of public office and positions, which is why they complained about the ruling class and the political system through protests, or when they refused to vote, and this is reflected in the recent parliamentary elections and low participation rates