Organizations nowadays, whether public or private organizations, productive or service (such as banks), face major challenges as a result of rapid and continuous changes, and in front of these challenges traditional management operations and tools become unable to make the organization able to work, which makes it imperative for these organizations to follow the methods and management practices, including the proposed knowledge risk management and strategic direction so that it can elevate its actions at the level of developments in reality, in the sense that these organizations and in the light of environmental developments to characterize their strategic direction as an intellectual approach characterized by mo

Solar energy usage in Iraq is facing many issues; one of those is the accumulation “of the dust on the surface of the solar module which” would highly lower its efficiency. The present work study the effect of dust accumulation” on installing fixed solar modules with different inclined angles 15^o, 33^o, 45^o, 60^o. Evaluation of the solar modules performance under different circumstance conditions such as rain, wind and humidity are considered in study of dust effect on solar module performance. The results show that the lowest output average efficiencies of solar modules occurs at 15^o horizontally inclined angle are 7.4% , 6.7% , 8.0% , 8.1%, and 8.4% for the cor

The research aims to derive the efficient industrial plans for Al – shaheed public company under risk by using Target MOTAD as a linear alternative  model for the quadratic programming models.

The results showed that there had been a sort of (trade- off) between risk and the expected gross margins. And if the studied company strives to get high gross margin, it should tolerate risk and vice versa. So the management  of Al- Shaheed Company to be invited to apply the suitable procedures in the production process, in order to get efficient plans that improves it's  performance .

Nonlinear time series analysis is one of the most complex problems ; especially the nonlinear autoregressive with exogenous variable (NARX) .Then ; the problem of model identification and the correct orders determination considered the most important problem in the analysis of time series . In this paper , we proposed splines  estimation method for model identification , then we used three criterions for the correct orders determination. Where ; proposed method used to estimate the additive splines for model identification , And the rank determination depends on the additive property  to avoid the problem of curse dimensionally . The proposed method is one of the nonparametric methods , and the simulation results give a

This cross-sectional, questionnaire-based study evaluated the knowledge, attitude and practice towards breast cancer and breast self-examination [‎BSE]‎ among 387 [‎302 females and 85 males]‎ educated Iraqis affiliated to 2 Iraqi universities. The participants were categorized into 3 occupations: student [‎71.3%]‎, teaching staff [‎10.3%]‎ and administrative staff [‎18.3%]‎. About half of the participants had a low knowledge score [‎< 50%]‎; only 14.3% were graded as [‎Good]‎ and above. Almost 75% of the participants believed that the best way to control breast cancer was through early detection and other possible preventive measures. Most participants [‎90.9%]‎ had heard of BSE, the main source of informatio

Spin coating technique has been applied in this work to prepared Xerogel films doped with Rhodamine 6G laser dyes. The solid host of laser dye modifies its spectroscopic properties with respect to liquid host. During the spin coating process the dye molecules suffer from changing their environment. The effects of three parameters were studied here: the spinning speed, multilayer coating and formaldehyde addition

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

The purpose of this study is to investigate the biostimulation effect of 532 nm CW laser on the metabolism of Saccharomyces cerevisiae yeast. Cells were irradiated by 532 nm Nd:YAG laser using 0.153 W/cm2 power density at 30, 45, 60,180 and 300 seconds exposure times in their respective orders. Intrafluorescence parameters were measured by detection the autofluorescence intensity, proliferation rate and Imaging the fluorescent mitochondria using confocal laser scanning microscope. The results showed that the 30 and 45 second exposure times seem to have stimulated changes in the cells that led to increase proliferation, viability and mitochondrial activity. Autofluorescence of cells increased after 45 and 60 seconds exposure time. After 3