The aim of this research is to apply Throughput Accounting in improving the cost leadership strategy for the woven fabric department (polyester blended - polyester 150/1) in the Waist Textile and Knitting Factory. The problem of the research is that the research sample laboratory does not apply modern cost management methods represented in Throughput Accounting, as the Iraqi economic units suffer from their inability to compete in the labor market in light of the competitive environment. The Ministry of Interior improved the cost leadership strategy for the product of blended polyester and polyester fabrics 1/150. Through the research, a set of conclusions was reached, the most important of which are:  Improving the cost lea

This article aims to establish and evaluate standards for critical equipment and materials in highway projects in Iraq. Delphi technique has been used to analyze, explore, and discover the main criteria and sub-criteria that affect equipment and materials in highway construction projects in Iraq. To determine the correct response to the criteria presented in this study, a program (IBM, SPSS/V25) was used to assess the main criteria and sub-criteria using the mean score (MS) and standard deviation (SD) technique, as well as to check reliability using Cronbach's alpha factor (α). The experts' qualifications and the extent to which the person is ready to commit are both important factors in panel selection. The design of a

The study aims to examine the estimation of a sample of Palestinian University students in Gaza governorate to the contribution of teaching human sciences in their political education. It further aims to reveal whether there are statistically significant differences at a significance level (α≤ 0.05) between the averages of the sample. Such differences might be attributed to the following variables: sex, residential area, specialization. To achieve this, the researcher used the descriptive approach by applying a tool of (50) items on (618) randomly chosen male and female students from the largest Palestinian universities in the governorates of Gaza. Results have shown that: the overall degree of estimation to the contribution of teachi

The artistic concepts differ in their expressive and semantic relations, among these concepts are the artistic values, as there are points of view, social concepts and historical values interacted from one generation to another over the time. These values represent symbols and indications reflect reality, which has passed through the time to reach us with environmental forms saved by the history at the Natural History Museum, has an impact on the receives mind with its formal and sensory dimensions and connecting with that history as an environment that lacks to the current reality which has immortal means particularly in the cognitive thinking , and the reflection of that in the Iraqi culture and with the associated concepts of interior

Reuse of spent hydrodesulphurization (HDS) of middle petroleum fractions catalyst CoMo/γAl₂O₃ was accomplished via removal of coke and contaminants such as vanadium, Iron, Nickel, and sulfur. Three processes were adopted; extraction, leaching, decoking. Soluble and insoluble coke was removed. Leaching step used three different solvents (oxalic acid, ammonium peroxydisulfate and oxalic acid + H₂O₂) in separate in order to remove contaminant metals (V, S, Ni and Fe).

   The effect of soluble coke removal on leaching step was studied. It was found that the removal of soluble coke significantly enhances the leaching of contaminants and barely affected the removal of active metals

Thermal conductivity of compacted bentonite is one of the most important properties where this type of clay is proposed for use as a buffer material. In this study, Lee's disc method was used to measure the thermal conductivity of compacted bentonite specimens. The experimental results have been analyzed to observe the three major factors affecting the thermal conductivity of bentonite buffer material. While the clay density reaches to a target value, the measurement is taken to evaluate the thermal conductivity. By repeating this procedure, a relationship between clay dry density and thermal conductivity has been established in specimens after adjusting the water contents of the bentonite by placing its specimens in a drying oven for diffe