Al-Huweizah Marsh is considered as the largest in Iraq. This research aims to maintain thesustainability of Al-Huweizah Marsh under all circumstances and within the limits of the
available natural resources from the Iraqi side and the absence of feeding from the Iranian sidedue to the recent Iranian separation dike along the international boundaries within the marsh.
Twelve scenarios have been suggested as a first step to restore the whole marsh. But the
uncontrolled Iranian feeders and exiguity of their discharges recently, it was necessary to studyonly the northern part of the marsh as an alternative case to ensure reasonable amounts of waterfor the purpose of maintaining and restore the marsh. Hydrological routing model was

Abstract

              The research’s goal lies in demonstrating the impact of the Federal Financial Supervision Endowment through the process of auditing the performance of the entities subject to its audit as to improve the performance of these entities, especially if the performance audit method is one of the newly applied methods that are compatible with the standards issued by the International Organization of Financial Supervision and Accounting Institutions which is the method of auditing performance according to the performance evaluation guide for programs and policies issued by the Federal Office of Financial Supervision.

 T

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

The purpose of this paper is to identifying the results of the clubs participating in the men's Volleyball Premier League for the period from (1991) to (2022), archive the results of the Iraqi clubs participating in the Iraqi Premier League for men for the period from (1991) to (2022), and diagnosing and analyzing the causes of fluctuation in the participation of some Iraqi clubs in the Premier League for men for the period from (1991) to (2022). The nature of the research necessitated that the researcher use the historical approach or the so-called documentary approach, taking advantage of the historical development that took place for the participation of Iraqi clubs for men in the Premier League from (1991) until 2022), the last league h

Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

The article is devoted to the Russian-Arabic translation, a particular theory of which has not been developed in domestic translation studies to the extent that the mechanisms of translation from and into European languages are described. In this regard, as well as with the growing volumes of Russian-Arabic translation, the issues of this private theory of translation require significant additions and new approaches. The authors set the task of determining the means of translation (cognitive and mental operations and language transformations) that contribute to the achievement of the most equivalent correspondences of such typologically different languages as Russian and Arabic. The work summarizes and analyzes the accumulated exper

On Saturday, May 13, 2023, a glorious day was engraved in the history of Al-Kindy College Medical Journal as it is the day of indexing the journal in the Scopus Database Journals. The journal has paced a strenuous journey to make that achievement.

Abstract 

     This research aims to analyze the reality of the production process in an assembly line Cars (RUNNA) in the public company for the automotive industry / Alexandria through the use of some Lean production tools, and data were collected through permanence in the company to identify the problems of the line in order to find appropriate to adopt some Lean production tools solutions, and results showed the presence of Lead time in some stations, which is reflected on the customer's waiting time to get the car, as well as some of the problems existing in the car produced such as high temperature of the car, as the company does not take into account customer preferences,

The research aims to develop alternatives to transportation at the entrance to the Educational City (University of Baghdad) during the morning and evening peaks, which result from of the traffic congestion at the entrances to the educational city (the University of Baghdad), and affects the emotional, functional, and social performance of the whole city, and leads to hotbeds of confluence and congestion at the entrances in the morning and evening peaks. This movement was measured on the ground for pedestrians and vehicles. Some criteria were adopted to determine the density of road length to the area and density of roads for the number of users and the rate of the area served by roads. The research reviews the experiences of some