The research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research i

The present study is entitled “Problems of Translating Holy Qur’an Antonyms into German: An Analytical Study”. It discusses some of the problems of translating Holy Qur’an verses that contain words so opposite in meaning to another word. The main concern of the study stresses some of the errors in translating the oppositeness of certain words of Holy Qur’an from Arabic into other languages like German, a problem that can be traced back to the fact that such words may have two opposites in meaning, one is considered and the other is completely neglected.

      The errors in translating al Qur’an Antonyms can be summarized for several reasons: literal translation, ignorance of the different view

The research dealt with the impact of reinsurance on the financial surplus of the National Insurance Company by focusing on reinsurance in the marine insurance / merchandise branch. The aim of this research was to show the impact of reinsurance indicators (reinsurance ratios, retention ratios, commission rates earned) on reinsurance operations Data on the research variables were collected based on the inductive and deductive approach in the analysis of information for the financial reports of the National Insurance Company of the Marine Insurance Branch and the insurance portfolio (goods) for the period from 2010 to 2017, and for the purpose of obtaining results was used M a number of statistical methods commensurate with the nature of t

Historical scripts and Academic studies have bestrewed almost all the events of the movement of march 1941 . Yet the need was present to shine more light on important sides . These important sides were neglected due to some reasons among which came the absence of the historical material which can make a new historical detection. Then there were historical topics concerning our research which comes within context of sanitarily conditions , rarely seizes the attention of the researchers for many reasons some of them were not subjective.
The spread of Malaria among the British force was one of the sanitarily conditions that were related to the movement of march since their arrival to Basra city and its continuous spread after the second

This research aims to study the target costing and value chain with their complimentary relationship in reducing product costs, meeting the needs of customer, and achieving strategic competitive advantage for manufacturing corporations in response to face international competition, technological development and continuous changing expectations of customers.    No doubt, the target costing and value chain both currently occupy a great deal of the attention of managers and accountants at the manufacturing corporations due to the significance to insure their continuity, growth and development. This significance has been the main motive to examine the role of target costing and value chain in a sample of public corporations of the

  What makes the commercial advertisement distinct is the design structure which is built according to artistic and creative concepts and terms based on the visual and formal interdependence relationships to express the motives of the advertising idea, which is based in its action mechanism on the effective variables, some of which are related to the marketing aspect, and others related to the advertisement aspect. The major aspect is the functional and aesthetic variables, which are represented by the vocabulary of the advertisement area for the open spaces such as the street ads. Its promotional dimension is the active forces in the circulation of commodities and products. Therefore, there would be significant problems the designe

Objective: To assess of Science Teachers' Awareness towards Communicable Diseases Control in Baghdad City
Primary Schools
Methodology: A descriptive study was conducted, included (100) primary school, (50) in Al-Rassafa sector, and
(50) in Al-Karkh sector, from March 5th 2012 to March 15th 2013, to assess of science teachers' awareness
towards communicable diseases control. A cluster sample of (100) Science teachers (males and females) were
selected, as one teacher from each school. A questionnaire format was used for data collection. The validity of
questionnaire was estimated through a penal of experts related to the field of study, and its reliability was
estimated through a pilot study conducted in (20) schools (

Baqubah city has grown extremely rapidly. The rate of growth exceeds the growth of services that must grow side by side with the growth of population. There are natural features that affect the growth of Baqubah city such as Dieyala river, Alssariya river, in addition to agricultural areas .All these natural features affect the growth of Baqubah city in the running form being seen . In this research the remote sensing and geographic information system (GIS) techniques are used for monitoring urban expansion and forecasting the probable axes to the growth of the city, and found that the probability of Baqubah growth to east is preferred due to Baqubah growth to the east would never interfere with natural features. Also in this res

This research delts with study seven species of seeds and wild varieties wild belonging to the genus Medicago L., these species are: M. constricta Dur., M. coronata (L.) Bartal., M. intertexta (L.) Mill., M. intertexta.var. ciliaris (L.) Hyen., M. laciniata (L.) Mill., M. lupulina L., M. minima (L.) Bartal. and M. sativa L., the research involved characteristics of shapes, dimensions, colors and the nature of the surface ornamentation of seeds and also the hilum site. the seeds forms ranged between crescent, reniform and ovate, in addition there was a clear difference in seeds dimensions in height and width, while, the color has been vary between light brown to brown and dark brown. The nature of the surface ornamentation was smooth, retic

Cloud Computing is a mass platform to serve high volume data from multi-devices and numerous technologies. Cloud tenants have a high demand to access their data faster without any disruptions. Therefore, cloud providers are struggling to ensure every individual data is secured and always accessible. Hence, an appropriate replication strategy capable of selecting essential data is required in cloud replication environments as the solution. This paper proposed a Crucial File Selection Strategy (CFSS) to address poor response time in a cloud replication environment. A cloud simulator called CloudSim is used to conduct the necessary experiments, and results are presented to evidence the enhancement on replication performance. The obtained an