Capacity is the ability of the organization to create value, and this ability depends on wide variety of resources, but the lack of balance between available resources and production capacity requirements leads to appearance of idle or excess capacity or appearance of deficit in capacity.                                                    

         Hereby, the research deals with different concepts and alternative ma

دراسة تحليلية لترجمة المسكوكات اللغوية في الصحافة الاسبانية.

Methods: 112 placentae samples were investigated during the period from August 2007 to August 2008 under light microscopefor mother aged 15 - 45 years old.Results: It was found that normal placental shapes had no correlation to mother age, while abnormal shapes were found more inyoung age groups. The better placental measured parameters were found in mother age 20-24 years. The percentages ofabnormal umbilical cord insertion were very high compared to other studies. Babies’ gender had a correlation with theplacental thickness; male babies have thicker placentae than females. Male babies have longer umbilical cords with widerdiameter than females. Light microscope picture showed the chorionic villi with isolated fetal blood vessel were hig

This research provides a study of the virtual museums features and characteristics and contributes to the recognition of the diversity of visual presentation methods, as the virtual museums give the act of participation and visual communication with programs at an open time, so that it would contribute to reflection, thinking and recording notes, developing the actual and innovative skills through seeing the environments. The study has been divided into two sections the first one is virtual museum techniques. The techniques were studied to reach the public and are used remotely by the services of personal computers or smart phones being virtual libraries that store images and information that was formed and built in a digital way and how

     The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects

This research deals with the use of a number of statistical methods, such as the kernel method, watershed, histogram, and cubic spline, to improve the contrast of digital images. The results obtained according to the RSME and NCC standards have proven that the spline method is the most accurate in the results compared to other statistical methods.

Online communication on social networks has become a never-given-up way of expressing and sharing views and opinions within the realm of all topics on earth, and that is that! A basis essential in this is the limits at which "freedom of expression" should not be trespassed so as not to fall into the expression of "hate speech". These two ends make a base in the UN regulations pertaining to human rights: One is free to express, but not to hate by expression. Hereunder, a Critical Discourse Analysis in terms of Fairclough's dialectical-relational approach (2001) is made of Facebook posts (being made by common people, and not of official nature)  targeting Islam and Muslims. This is made so as to recognize these instances of "speech" a

A study of characteristics of the lubricant oils and the physical properties is essential to know the quality of lubricant oils. The parameters that lead to classify oils have been studied in this research. Three types of multi-grades lubricant oils were applied under changing temperatures from 25 ^oC to 78^oC to estimate the physical properties and mixture compositions. Kinematic viscosity, viscosity gravity constant and paraffin (P), naphthenes (N) and aromatics (A) (PNA) analysis are used to predict the composition of lubricants oil. Kinematic viscosity gives good behaviors and the oxidation stability for each lubricant oils. PNA analysis predicted fractions of paraffin (X_P), naphthenes (X_N),

This study was conducted to investigate phytoplasma causing a virescence disease on Arabic jasmine Jasminum sambac based on microscopy and molecular approaches. Samples were collected from symptomatic Arabic jasmine plants grown in nurseries in Baghdad-Iraq. Specimens from infected plants were prepared and Dienes stained for light microscopy examination. Phytoplasma were detected in infected plants by polymerase chain reaction (PCR) using P1/P7 and SecAfor1/SecArev3 Candidatus Phytoplasma specific primer sets. Light microscopy test showed symptomatic Arabic jasmine plants were phytoplasms infected when phloem tissues were stained with a dark blue color. PCR test confirmed the symptomatic plants were phytoplasms infected when SecAfor1/Sec