The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs
Corruption, in all its categories and forms, is regarded as the nowadays virus which has greatly spread in most institutes and society, a matter that cause a great waste of resources.
According to the reports of international transparency Institute, Iraq is regarded as one of the greatest countries in corruption.
Regardless of the reasons and forms of corruption, the retreat in work – values and ethics are the main reasons behind that.
Being the main source of providing qualified staff "educators" for the working market, the high education institutes face great challenges in standing against corruption inside and outside
... Show MoreThe present study showed that the caudal fin of adult mosquitofish (Gambusia affinis) is homocercal and rounded . It consists of 22-24 fin rays (Lepidotrichia) . Each fin ray consists of many segments . Some of these rays are short and unbranched whereas others long and branched dichotomously. Pigment cells are shown to be dispersed on the fin and they are condensened at the edges of the fin rays and at the regions of their dichotomy . Histologically the transverse section of the fin is surrounded by a fin membrane (composed of epidermis and dermis)
... Show MoreAPDBN Rashid, The College of Arts/ Al-Mustansiriyya University, 2004
The purpose of this work is to determine the points and planes of 3-dimensional projective space PG(3,2) over Galois field GF(q), q=2,3 and 5 by designing a computer program.
The aim of this study was spot light to the possibility of confection between hepatitis C&G viruses in Iraqi patients. The groups was studied included two groups as follow: 1- first group: its (Infected group) the patients of this group have Anti-HCV abs in their serum by using Indirect ELISA technique. 2- second group: its (Control group) the persons of this group have no Anti-HCV abs in their serum by using indirect ELISA technique. The result of this study was observed there was two patients from the first group have Anti-HGVabs in their serum with infection percent 2.70%, also the same result was found in the second group wich mean there was two persons have Anti-HGVabs in their serum with infection percent 8.33% .So when we comparin
... Show MoreHypocrisy is found in various aspects of life, whether in religion, politics, or social parts. Hence, some of the church's hypocrisy is an outcome of different ups and downs in life. Starting with the problem in the novel, some of the hypocritical pastors engaged in an immense role in affecting the folk's lives because they persuaded people that God ordered them to do so. To accomplish their personal interests, the abusive monks disguise their verbal speech, smiles, and fine clothes like mild sheep to delusional followers, leaving them with guilt, shame, and spiritual scars. The present study aims to examine the hypocrisy and heresy of the church as portrayed in Okezie Nwoka's novel entitled God of Mercy. It reflects the source of
... Show MoreResearchers used different methods such as image processing and machine learning techniques in addition to medical instruments such as Placido disc, Keratoscopy, Pentacam;to help diagnosing variety of diseases that affect the eye. Our paper aims to detect one of these diseases that affect the cornea, which is Keratoconus. This is done by using image processing techniques and pattern classification methods. Pentacam is the device that is used to detect the cornea’s health; it provides four maps that can distinguish the changes on the surface of the cornea which can be used for Keratoconus detection. In this study, sixteen features were extracted from the four refractive maps along with five readings from the Pentacam software. The
... Show MoreWater wealth is one of the most important natural resources in the world, and it has gained the attention of the international and national community alike in view of its great role in achieving water and food security, including the natural resources it contains, both living and non-living, as well as its importance in the field of industry, tourism and transportation, but there are several Obstacles facing this wealth such as climate fluctuations, environmental pollution, the use of traditional methods of irrigation, the policies of neighboring countries and the continuous increase in the population .. etc. ,which requires the possession of the competent administrative authorities to organize and protect this wealth, preventive and cur
... Show MoreZygnematales an order of green algae in Shaqlawa District Erbil, Kurdistan Region, Iraq, has been studied in eighteen sites, distributed between twelve springs and six along the streams within Shaqlawa district from September2019 to August2020. A total of 116 species belonging to 9 genera were identified. The most dominant genera included Spirogyra and Cosmarium (31, 30) taxa respectively. Out of them, 30 species were recorded for the first time in Iraq. Newly found genera included one species each for Cylindrocystis, Debarya, Hallasia and Staurastrum, nine species belonged to Mougeotia
... Show MorePraise be to God alone, and after:
This is a research entitled: “A fundamental study of judicial jurisprudence rules and their applications in the Hanbali school of thought,” in which the researcher studied eight legal jurisprudential rules considered by the Hanbalis and others.
At the conclusion of his research, the researcher reached a number of results, including: the importance of taking care of judicial rules, and the need for judges and their assistants to them, including: the need for students of science in Hanbali jurisprudence to study these rules according to the doctrine, and to highlight their applications to them, including: the importance of the rules under study, and their impact on rulings Jurisprudenc
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