This work aims to show the nature of the relationship between management by walking around  (the independent variable) and strategic renewal (the dependent variable), as well as it shows the effect of the independent variable on the dependent variable. Questionnaire items were considered the main tool for data collection by three basic aspects. The first involved the personal data of the respondents, while the second included items related to management by walking in five dimensions, and the third is strategic renewal items by addressing four dimensions. The tourism sector, while the community has six Excellent grade hotels was taken into account in this wor

Atheists have spread in the modern era, so that atheism has become a bad phenomenon in the world in general and in Islamic societies in particular, so the research aims to study the individual and social effects left by atheism on the atheists themselves, and the research included multiple axes: atheism linguistically and idiomatically, atheism in the Qur’an Noble and Modern (and Contemporary) Atheism Statistics: and the reasons for atheism: Studying the phenomenon of atheism in Iraq as a model, then studying the effects of atheism: on the individual first, then atheism and its impact on society, then the conclusion, recommendations, sources and references

      An accurate and sensitive spectrophotometric method has been developed for the determination of cefotaxime (CEF) in pure and pharmaceutical samples. The suggested method depended on the coupling reaction between diazotized cefotaxime and 3,5-dimethyl phenol (3,5-DMPH) in basic medium to form light orange, water soluble dye, that is stable and has a maximum absorbance at 497nm. The calibration graph was liner over the concentration range (1-70) µg.mL^-1 with LOD of 0.750 µg.mL^-1 and LOQ of. 2.740 µg. mL^-1, sandal sensitivity of 0.0526 µg. cm^-2 . molar absorptivity 11328 Lmol^-1 cm^-1 . The stoichiometry composition was found by Jobs a

     Estimations of specific activity concentrations in eight commercial porcelain tiles made in different countries were performed by the use of HPGe detector. We have found that the highest specific activity concentrations for ²³⁸U, ⁴⁰K were equal to (21.120 Bq/kg) and (283.862 Bq/kg) respectively, Iranian origin, while the highest specific activity concentration for ²³²Th was found to be equal to (29.292 Bq/kg), Iraqi origin; all of which were less than their corresponding recommended values given by (UNSCEAR, 2000). The radiation hazard indices [I_É£ , H_in ,H_ex , Ra_eq ,D_Æ” , (AEDE) _in and (AEDE) _out] w

     In this study, gamma ray transmission method have been used to determine the total porosity in four samples: pure Alumina  ( Al₂O₃   ),  Al₂O₃ + (0.2wt%)MgO ,  Al₂O₃ + (0.6wt% )Y₂O₃  and Al₂O₃+ (8wt% ) ZrO₂ .

      The experimental setup for the gamma ray transmission consist of ¹³⁷Cs gamma source ( 662 KeV  ), a  NaI (Tl) scintillation detector measured the attenuation of strongly collimated  gamma beam through alumina samples.

The porosity obtained by the gamma ray transmission method were compare

Sediment samples were collected from main water processing and supply plants in Baghdad, and tested for radioactivity from both natural and artificial sources. These stations are: East Dijla (Tigris), Al-Kadisia, Al-Karama, Al-Rasheed, Al-Sader, Al-Wathba, and Al-Wihda supply stations. Qualitative measurements were made, and the results showed that most sediments exhibited natural radioactive level and sometimes less than the international regular standards. Specially, K-40 and Ra-226 results were much less than the standards for radioactive concentrations. Ac-228 concentration was found rather than Th-232 (in Al-Sader and Al-Wihda samples) but with low concentrations of about 10-15 Bg/kg and detection confidence ~45% , and Ce-141 and Be

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re