This research aims at the possibility of rationalizing business organizations according to the strategic planning directions which have been developed to deal with many problems faced by business organizations, including the General Company for Automobile and Machinery Trade which was chosen as a research society, and several research problems were diagnosed, including an increase in the numbers of employees who constitute hidden unemployment, lack of work in the system of job specialization, and the organizational structure which is the non-application of the company to a modern administrative model. The importance of the research is that the company being investigated is a pioneer in its field of work and seeks to achieve custo

Industrial machining workshops generate substantial quantities of aluminum wire offcuts and filings that cannot be re-entered into bulk metal recycling circuits, posing both a resource management challenge and a potential environmental burden. This study demonstrates a closed-loop valorization route in which this low-grade aluminum waste is converted into nanostructured aluminum oxide (Al2O3) nanoparticles (NPs) by two scalable synthesis pathways (i) chemo-thermal calcination of precipitated Al(OH)₃ at 1000 °C and 1200 °C for 1 and 4 h, and (ii) direct chemical precipitation via AlCl3/Na2CO3 reaction, and then deployed as a functional additive in water-based drilling fluids (WBDFs) used by the oil and gas industry. Comprehensive chara

Success in selecting the best among the sources of supply is one of the most important factors in the efficiency of the procurement activity in the company, because the proper selection of the source of the supply significantly affect the achievement of what is desired by the factors of quality, quantity, price and service, and the ability of the competent supplier to meet everything associated with this Factors of commitments, hereby supporting the procurement function's efforts to fully discharge its responsibilities, and in view of adopting of Al-Furat company quality management system by applying the standards of ISO (9001: 2015) and purpose of getting the on-demand benefits from the application of international standards reg

Certain bacterial and viral infectious agents may play a role in the activation of inflammation in atherosclerosis lesions. Epidemiological studies indicate that infectious agents may predispose patients to atherosclerosis as Infections have been associated with an increased risk of this disease. Moreover, a positive antibody status has been detected against some infectious organisms associated with atherosclerotic rupture. Infectious agents found in human atheroma, which may directly cause or accelerate atherosclerosis , include many pathogens but the present study focused on Helicobacter pylori, hepatitis B virus surface antigen and C. In order to evaluate the possible association between H. pylori, HBV, and HCV infections and the risk of

Abstract Physical requirements are an important priority for the development of football gymnastics coaches because the nature of performance is interconnected and interconnected in terms of the player's duties in the match. In the gameplay situations, the player must perform the skill with strength and speed coupled with accuracy and the reactions of the colleague and competitor alike, which represents the normal reality of the football gymnasium Skilled exercises are one of the most suitable technical side exercises as they are built according to the components of the skill requirements of the game and the nature of its performance, which appear on the gro

The skill scale in most of sport activity monitoring a lot of dynamic behaviours conducted with playing situations that help the excerpt's in sport field to evaluate and put right solutions ,soccer one of games that studies in third stage in college and take skills ,dribbling , passing, shooting these skills helps to execute the plans in game ,the researchers notice that there is no test measure the skills of the game in the beginning of the first semester especially in the method of soccer in physical education college and the problem of the research were by answering the question that is there test connect between one or more that one of skill to measure the ability of students to execute the plans in soccer and the conclusion was the bui

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