The process of capital investment appraisal takes hold the attention of managers and accountants of the industrial companies. This process involves the use of multiple and diverse financial evaluation methods to measure the economic attractiveness of capital investment peojects. This multiplicity and diversity of financial evaluation metods have been the motive of this research to: investigate some organizational variables such as the desired objectives, identify managerial procedures which regulate the capital investment process, specify evaluation methods and examine the relationships between these variables and evaluation methods actually used by a sample of public industrial companies in Jordan.

    The data wa

             This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

Providing Iraqi students with proficiency in English is the ultimate goal of the educational system which is a way of getting knowledge in the fields of arts, sciences, transferring knowledge and sciences to other communities. Therefore, conducting such a type of study is very important because the contents of English textbooks have a huge influence on learning of the students. Once the content of English textbooks contain errors as the correct one, this will effect on his/her learning. The present study is an attempt to evaluate the new course entitled “English for Iraq” for fifth grade students for secondary schools, by Olivia Johnston and Mark Farell. It aims to answer eleven questions relating to the following domains: strength, obj

The banking sector has a significant impact on the economic growth of the country, and the importance of this sector must assess its financial performance from time to time, to measure the situation related to money for each bank and how to put the supervision of the efficiency of the full. The research aims at evaluating the financial performance according to the elements of the CAMELS model, which including capital adequacy, asset quality, management efficiency, profitability, liquidity, and market risk sensitivity. The research included the study of Al-Mansour Investment Bank during the period from 2014 to 2018. The base capital ratio was used to total assets to measure capital adequacy The proportion of investments to total a

Companies compete greatly with each other today, so they need to focus on innovation to develop their products and make them competitive. Lean product development is the ideal way to develop product, foster innovation, maximize value, and reduce time. Set-Based Concurrent Engineering (SBCE) is an approved lean product improvement mechanism that builds on the creation of a number of alternative designs at the subsystem level. These designs are simultaneously improved and tested, and the weaker choices are removed gradually until the optimum solution is reached finally. SBCE implementations have been extensively performed in the automotive industry and there are a few case studies in the aerospace industry. This research describe the use o

The amount of protein in the serum depends on the balance between the rate of its synthesis, and that of its catabolism or loss. Abnormal metabolism may result from nutritional deficiency, enzyme deficiency, abnormal secretion of hormones, or the actions of drugs and toxins. Renal cancer is the third most common malignancy of the genitourinary system, and accounts for 3% of adult malignancies globally. Total serum proteins were measured in malignant kidney tumor, benign kidney tumors, and non tumoral kidney diseases patient groups, as well as in healthy individuals. A significant decrease (p< 0.001) of total serum protein levels in patients with malignant kidney tumors when compared with those of benign tumors, non tumoral diseases, and hea

Objective: Dental caries is a chronic infectious disease that is prevalent worldwide in all age groups. Numerous attempts have been made to develop conservative approaches to halt caries progression and restore enamel defects. This study aimed to investigate the effect of applying grape seed extract and chicken eggshell extract on the microhardness of demineralized enamel in permanent teeth. Methods: Forty-eight sound upper first premolars were used. Following demineralization with the demineralizing solution for 96 hours, they were distributed into four groups consistent with the treatment agent used: group A was treated with casein phosphopeptide amorphous calcium phosphate (as a control group), group B was treated with grape se

Background: The type of dental implant surface is one of many factors that determine the success of implant restoration. This study aimed to study the effect of mixture of nano titanium oxide with nanohydroxyapatite coating of screw shaped CPTi dental implant on bond strength at bone implant interface by torque removal test related to two healing periods (2 and 6 weeks). Materials and methods: Dip coating process was performed to get an even coating layer on CPTi screws. X-ray diffraction (XRD) analysis and microscopical examination were performed on the coating surfaces of the CPTi. The tibia of 10 white New Zealand rabbits was chosen as implantation sites. The tibia of each rabbit received two screws, one was coated with mixture of nanoT

Seeds of five cultivars of oats (Avena sativa) were introduced from Italy in 2009. Seeds were propagated on the farm of the Dept. of Field Crops Sci. / Coll. of Agric. / Univ. of Baghdad in the season 2009 – 2010. The cultivars Anatolia, Alguda, Hamel, Pimula and Genzania were planted under 3 irrigation intervals; 3, 4 and 5 weeks to give water depth of 480, 400 and 320 mm, respectively . The depth of water was 80 mm each irrigation. A factorial experiment with RCBD of 4 replicates was conducted in 2 consecutive seasons in 2010 – 2011 and 2011 – 2012. The cultivar Alguda gave highest grain yield (8.07 t/ ha) under 480 mm, and 7.02 t / ha average of 3 water depths. This cultivar was characterized by high growth rate (13.2 g/m2/ d) that