Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

Abstract: This article is a comparative analysis of the concept and types of homonyms in Russian and Arabic. Homonyms are lexical units that have the same sound but different meanings. The study of homonymy in different languages can help reveal the features of the semantic structure and syntactic rules of each language. The article discusses the main aspects of homonymy in Russian and Arabic, as well as a comparative analysis of the types of homonyms that exist in both languages. The study includes an analysis of the semantic meanings of homonyms, their use in context, and possible differences in syntactic features that may affect their interpretation and perception by native speakers of these languages. The purpose of the article is to id

Abstract

The research aims to identify the strategic leadership and its role in activating the Organisational Performance, which is an analytical study of the views of the heads of scientific departments at General Authority of groundwater researcher's quest focused towards building a theoretical framework suitable for strategic leadership and performance Organisational and itُs dimensions.To achieve the aims of the research is designed to identify the researcher included (35) items to collect the raw data from the research sample consisting of 33 of the heads of departments. Data was collected by questionnaire, field visits, interviews and some official documents to complete the search data. It has also been used a numb

Teen-Computer Interaction (TeenCI) stands in an infant phase and emerging in positive path. Compared to Human-Computer Interaction (generally dedicated to adult) and Child-Computer Interaction, TeenCI gets less interest in terms of research efforts and publications. This has revealed extensive prospects for researchers to explore and contribute in the region of computer design and evaluation for teen, in specific. As a subclass of HCI and a complementary for CCI, TeenCI that tolerates teen group, should be taken significant concern in the sense of its context, nature, development, characteristics and architecture. This paper tends to discover teen’s emotion contribution as the first attempt towards building a conceptual model for TeenC

The experiment was conducted in field of the University of Baghdad, Jadryia region, Baghdad to measure vibration and performance efficiency of grass mower (machine cutting grass). Vibration in three axes are longitudinal X , lateral Y and vertical Z in four places of mower machine during cutting grass and Practical Productivity, Efficiency and Fuel Consumption measured in this experiment . Factorial design (3 x 2) used, mower speeds included 1.9 3.6 and 6.4 km/hr and engine load included idling and full load according to randomized complete design were used in this experiment. Least Significant Design (LSD) 0.05 was used to compare the mean of treatment. Result were showed that the mower speed 6.4 km/hr recorded high productivity (0.6557 ha

Mobile ad-hoc networks (MANETs) are composed of mobile nodes communicating through wireless medium, without any fixed centralized infrastructure. Providing quality of service (QoS) support to multimedia streaming applications over MANETs is vital. This paper focuses on QoS support, provided by the stream control transmission protocol (SCTP) and the TCP-friendly rate control (TFRC) protocol to multimedia streaming applications over MANETs. In this study, three QoS parameters were considered jointly: (1) packet delivery ratio (PDR), (2) end-to-end delay, (3) and throughput. Specifically, the authors analyzed and compared the simulated performance of the SCTP and TFRC transport protocols for delivering multimedia streaming over MANETs.

Television is one of the best means of transmitting news, as it presents to us the events and facts in our homes in an integrated manner that depends in their formation on the two elements of sound and image, as they relate to the different emotions of each individual as long as he enjoys the blessings of hearing and sight, in addition to that the image is of great importance and is the basis of persuasion for the recipient, which is stronger An influence from the audio or readable word, at a time when the reader of the newsletter (the broadcaster) should have high performance and preventive skills and a distinguished profession in his work, and the only authority that has the right to judge this is the viewer himself. The performance an

Abstract:

The Iraqi economy faces complex economic challenges that threaten the prospects for growth and stability in the short and medium term, The decrease in oil revenues on which Iraq is based in financing its total expenditure, both operational and investment, led to the emergence of a deficit in the government budget, As the global oil price crisis affected the revenues of the Iraqi government negatively, especially as this negative impact coincided with the increase in military spending resulting from Iraq's war against terrorism, Which led to the Iraqi government to implement austerity measures were to reduce public spending on several projects, which are less important compared to projects that a