The importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on one hypothesis in two ways that the use of genetic engineering on maize seeds works to: one - increase production efficiency of seeds and savings in agricultural inputs. 2. Rationalize the costs of examining and planting maize seeds. In order to calculate the costs will be based on the cost system based on activities ABC. The research

The current research aims to identify the level of digital skills of kindergarten teachers, identify the level of professional competence of kindergarten teachers, as well as to identify the relationship between digital skills and the professional competence of kindergarten teachers. The current research was determined by kindergarten teachers in the second Baghdad / Karkh Education Directorate for the academic year (2021-2022). The research sample consisted of (100) teachers chosen in a simple random way. To achieve the objectives of the research, the researcher developed a digital skills scale of (20) items and a scale of professional competence consisting of (22) items. The results revealed that kindergarten teachers have a high level

Recently, several concepts and expressions have emerged that have often preoccupied the world . around the concept of environment and sustainability. This is due to the negative and irresponsible impact of man and his innovations in various industrial and technological fieldsthat have damaged the natural environment. Architecture and cities at the broader level are some of the man made components that caused these negative impacts and in the same time affected by them. What distinguishes architectural and urban projects is the consumption of large . quantities of natural resources and production larger amounts of waste and pollution, along the life of these projects. At the end of the twentieth century and the beginning of the twenty-fir

The paper presents the results of precise of the calculations of the diffusion of slow electrons in ionospheric gases, such as, (Argon – Hydrogen mixture, pure Nitrogen and Argon – Helium – Nitrogen) in the presence of a uniform electric field and temperature 300 Kelvin. Such calculations lead to the value Townsend's energy coefficient (KT) as a function of E/P (electric field strength/gas pressure), electric field (E), electric drift velocity (Vd), momentum transfer collision frequency ( ), energy exchange collision frequency ( ) and characteristic energy (D/?). The following physical quantities are deduced as function s E/P: mean free path of the electrons at unit pressure, mean energy lost by an electron per collision, mean velocit

Current research strives to achieve the following aims:

1. Develop a scale for dominant values of Tikrit university students.
2. Measuring the dominant of Tikrit university students.
3. Identifying the significant differences among dominant values of Tikrit university students according to(sex, specialty, time).
4. Measuring the dominant values of each one of the six fields of the scale.
5. Identifying the differences in dominant values of each field according to the sex variables.

The current research has limi

 A computational investigation has been carried out to describe synthesis optimization procedure of magnetic lenses. The research is concentrated on the determination of the inverse design of the symmetrical double polepiece magnetic lenses whose magnetic field distribution is already defined. Magnetic lenses field model well known in electron optics have been used as the axial magnetic field distribution. This field has been studied when the halfwidth is variable and the maximum magnetic flux density is kept constant. The importance of this research lies in the possibility of using the present synthesis optimization procedure for finding the polepieces design of symmetrical double polepiece magnetic lenses which have the best proje

The paper presents an investigation to the flutter speed of composite wing for different ply orientation. Structurally the composite wing was idealized as a composite beam load carrying structure. Theodorsen’s expression was used to get the 2- dimension unsteady lifting force and pitching moment in the limit of incompressible flow and subsonic speed which were integrated over the wing span. A free vibration analysis was first carried out to get the natural frequencies and mode shapes .The velocity-damping (V-g) method was used to calculate the flutter speed and the flutter frequency. A wing of unmanned aerial vehicle was manufactured from woven glass and polyester resin where the flutter speed was calculated experimentally by the wind

Abstract :-

The aim of the research is to explain the role of quality costs their  importance and their classification, and to clarify the most important tools that help to reduce costs.

In order to achieve the objective of the research and test hypotheses adopted the descriptive approach, as well as the adoption of the analytical approach in the study of applied data has been relied upon in providing data on the financial and production reports of the research sample company, the data were used to study and analyze financial and productivity reports . A number of conclusions have been reached the most important being the following

Three different distribution modules of silicon solar cells in a panel are used in this study . Each module consists of five identical circular silicon solar cells of radius (5cm) and then the total panel areas are identical. The five solar cells are arranged in the panel in different shapes: circular, triangular and rectangular .The efficiency for these three panel distribution are measured indoor and outdoor. The results show that the efficiency is a function of the cells distribution.

Ecosystems provide humans with services that include benefits from food, fresh water, climate regulation, and socio-economic assets. The Mesopotamian marshlands are among the largest wetlands in the Middle East and they provide various benefits. However, ecosystem services of the Marshlands are consistently undervalued in national economic analysis and decision making. This study focusses on the Central Marshes, the first National Park in Iraq, and is the first attempt at valuing a series of ecosystem services from a valuable natural ecosystem in Iraq. We adopted the Toolkit for Ecosystem Services Site-Based Assessment (TESSA) for the determination of biophysical and economic values of services at the site level. Data on key ecosystem se