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 conservatorship is a legal action to protect troubled banks from credit risk and bankruptcy risk that banks cannot hedge them .The Central Bank role has to protect the financial system from these risks by controlling and supervising. This research studied these risks and explained the role of The Central Bank. This research presented and analyzed the legal framework for supervision and the imposition of conservatorship bank to address the effects that have been achieved as a result of poor management and weak internal controls. Baraka Bank for Investment and Finance was a research sample to measure the financial ratios for the troubled bank, and analysis the results that led to put the conservatorship. The research depends on the hyp

The research aims to identify decent work and its impact in enhancing job immersion. The questionnaire was adopted as a tool to analyze the sample responses of (81) workers to represent an estimated response rate of (88 per cent) out of the total population of (92) individuals. The research adopted descriptive-analytical approach, and reliability calculation, arithmetic means standard deviations, relative importance, and regression analysis adopted on SPSS v.25. The conclusion shows that there is a medium correlation between decent work and job immersion, and there is a low impact of decent work with its dimensions in job immersion; extract the most important acceptable components for job from the sample point of view about the o

One of the most important environmental issues is the responsible effective and economic treatment of drilling waste especially oily waste.
In this research two fungal isolates named Pleurotus ostreatus and Trichoderma harzianum were chosen for the first time to treat biologically the oily drilled cuttings contaminated with diesel which resulted from drilling oil wells use oil based muds (OBMs).
The results showed that the fungi under study utilized the hydrocarbon of contaminated soil as a source of nutrient and growth and that both fungi can be considered hydrocarbon degrading microorganisms. The used biotreatment is cost effective process since most of the materials used in the cultivation and growth of the present fungi were av

CIGS nanoink has synthesized from molecular precursors of CuCl, InCl3, GaCl3 and Se metal heat up 240 °C for a half hour in N2-atmosphere to form CIGS nanoink, and then deposited onto substrates of soda-lime glass (SLG). This work focused on CIGS nanocrystals, indicates their synthesis and applications in photovoltaic devices (PVs) as an active light absorber layers. in this work, using spin-coating to deposit CIGS layers (75 mg/ml and 500 nm thickness), without selenization at high temperatures, were obtained up to 1.398 % power conversion efficiency (PCE) at AM 1.5 solar illumination. Structural formations of CIGS chalcopyrite structure were studied by using x ray diffraction XRD. The morphology and composition of CIGS were studied using

Is the subject of environmental analysis of the important issues that should occupy the attention of the departments of banks in general and banks in particular, the research sample, regardless of their size and the nature of its activity, So if the current era and witnessing rapid developments and changes, making the banking environment is more complex and interconnected than ever, And it became not possible for banks to be aware and understand the external environment variables without an analysis of the various constituent elements and influential heavily in its financial and administrative,Therefore research aims to find out the relationship between the external environment and banking facilities analysis application on the Rafidain