With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

The study sought to identify the attitudes of PhD students towards establishing the field of educational administration. The study followed the descriptive survey method. The questionnaire was used to collect information from the study community consisting of (95) male and female students in the department of educational administration and Planning. Among the most important results about students ’attitudes towards establishing the educational administration field are the following: 1) identifying the necessity of establishing the educational administration field. 2) Encouraging students to attend seminars and scientific conferences in Islamic rooting. 3) there are no statistically significant differences in the attitudes of doctoral s

Practical application is an effective tool for preparing qualified scientific and technical cadres if applied correctly and efficiently. In addition to being the complementary part of everything that has been studied in the years of study, it is a scientific linking tool between theory and application. Here lies the importance of this research in clarifying the central and important role that practical application plays in general in raising the scientific level of the student, and the extent of the suitability of the curriculum and means of practical application and the extent and needs of the students applying at the Institute of Administration - Rusafa - Department of Information Technology and Libraries. This research attempted to answe

The research aims to determine what a photograph intends to convey as a visual text. Photographs are not captured randomly, especially those of politicians. Each photograph carries a message, even if interpretations of that message vary from person to person. The research adopts a methodology based on semiotic analysis, applying Laurent Gervero's model to analyze a photograph of the Iraqi Prime Minister Mustafa Al-Kadhimi's visit to Fallujah on the anniversary of the victory over ISIS. The photographs in question constitute a visual language built upon a sequence of iconic symbols and signs. These elements coalesce to give rise to an image centered around a particular theme, one designed to convey a precise messag

Been in this gravel study the effect of Alchgag fast neutrons emitted by the source on the electrical properties of silicon solar cells monounsaturated crystal at a constant rate of neutron flow rate of a wide range of neutron flow speed ranges for periods of time ranging from 2-10 hours

Plasma generated by a 1064 nm pulsed Nd: YAG laser with pulse duration of 10 ns concentrated onto an Al solid target under vacuum pressure was examined spectroscopically. The temperature and electron density specifying the plasma were measured by time-resolved spectroscopy of neutral atom and ion line emissions in the time period range of 300–2000 ns. An echelle spectrograph is utilized to appear the plasma emission lines. The temperature was obtained using the spectral line comparison method and the electron density was calculated using the Stark Broadening (SB) method. The electron density was characterized as a function of laser pulse energy. The time range where the plasma is optically thin and is also in local thermodynamic equilibri

This research is mainly about the Arabic poetical work of the poet “Fadhuli AL-Baghdadi ». It aims to show the poetic purposes used like (advice, flirting and praise). This research sheds some lights on how the poetical work was hardly found because it has only one copy, which is originally a transcript

This study analyses AL-Baghdadi's poems, as well as Sheding some lights on earlier life and his other compositions, AL-Baghdadi is considered a tri-lingual poet who wrote in Turkish, Arabic and persian. His Surname as "AL- Baghdadin was as mentioned by some historians, due to his being born in Baghdad or to All a resident in Baghdad at that some poets, who wrote in Arabic have been mentioned here also, like The judge Burhan Al-

Words worth and the Intention of AL. Sayyab Discourse