Abstract\

The value chain analysis is main tools to achieve effective and efficient cost management; it requires a depth and comprehensive understanding for all internal and external activities associated with creating value.  Supply chain as apart of value chain, that means managing it in active and efficient can achieve great results when adopting a comprehensive and integrated performance for these two chains activities. The research aims to identify possible ways to integrate the performance of value and supply chains of the sample" Kufa-cement plant" and determine the effect of this integration in enhancing customer value. The research arrival that logical and integrated analysis of value and supply chains helps

The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

In this research, we did this qualitative and quantitative study in order to improve the assay of aspirin colorimetrically using visible spectrophotometer. This method depends on aqueous hydrolysis of aspirin and then treating it with the ferric chloride acidic solution to give violet colored complex with salicylic acid, as a result of aspirin hydrolysis, which has a maximum absorption at 530nm. This procedure was applied to determine the purity of aspirin powder and tablet. The results were approximately comparative so that the linearity was observed in the high value of both correlation coefficient (R= 0.998) and Determination Coefficient or Linearity (R2= 0.996) while the molar absorpitivity was 1.3× 103 mole

A series of new imides compounds[1-4] were synthesized from reaction of tetrachlorophthalic anhydride or nitro phthalic anhydride or malic anhydride or Succinic anhydride  with  4-amino benzene thiol under fusion conditions. Chloroacetic acid has been added after compounds [1-4] reacted with distilled H2O and Na2CO3, producing compounds [5-8]. In benzene, compounds [5-8] also interacted with the thionyl chloride to produce [9-12]. Poly (vinyl alcohol) was chemically modified by reacting PVA with compounds [9-12] and dimethyl formamide to produce compounds [13-16]. Iron oxide nanoparticles (IONPs) are mixed with modified PVA [13-16] to create nanocomposites [17-20]. Spectral and analytical data from synthesized compounds, such as 1

Several previous investigations and studies utilized silica fume (SF) or (micro silica) particles as supplementary cementitious material added as a substitute to cement-based mortars and their effect on the overall properties, especially on physical properties, strength properties, and mechanical properties. This study investigated the impact of the inclusion of silica fume (SF) particles on the residual compressive strengths and microstructure properties of cement-based mortars exposed to severe conditions of elevated temperatures. The prepared specimens were tested and subjected to 25, 250, 450, 600, and 900 °C. Their residual compressive strengths and microstructure were evaluated and compared with control samples (C

A series of new imides compounds[1-4] were synthesized from reaction of tetrachlorophthalic anhydride or nitro phthalic anhydride or malic anhydride or Succinic anhydride with 4-amino benzene thiol under fusion conditions. Chloroacetic acid has been added after compounds [1-4] reacted with distilled H2O and Na2CO3, producing compounds [5-8]. In benzene, compounds [5-8] also interacted with the thionyl chloride to produce [9-12]. Poly (vinyl alcohol) was chemically modified by reacting PVA with compounds [9-12] and dimethyl formamide to produce compounds [13-16]. Iron oxide nanoparticles (IONPs) are mixed with modified PVA [13-16] to create nanocomposites [17-20]. Spectral and analytical data from synthesized compounds, such as 1H-NMR, FTI

The rapid and uncontrolled expansion of urban sprawl in Baghdad, particularly after 2003, has significantly transformed the city's landscape. This expansion stems from socio-political instability, a lack of affordable housing, and inadequate urban planning frameworks. As informal settlements encroach on agricultural lands, the city's infrastructure—including water, sanitation, and transportation systems—faces mounting pressure. This situation presents critical challenges to the sustainability of Baghdad’s public services and the quality of life for its residents. This study aims to evaluate the impact of unregulated urban sprawl on Baghdad’s public services and infrastructure, focusing on how informal growth has undermined the city'