Abstract\

The value chain analysis is main tools to achieve effective and efficient cost management; it requires a depth and comprehensive understanding for all internal and external activities associated with creating value.  Supply chain as apart of value chain, that means managing it in active and efficient can achieve great results when adopting a comprehensive and integrated performance for these two chains activities. The research aims to identify possible ways to integrate the performance of value and supply chains of the sample" Kufa-cement plant" and determine the effect of this integration in enhancing customer value. The research arrival that logical and integrated analysis of value and supply chains helps

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

The researches to discover useful ways to represent the agents and agent-based
systems are continuous. Unified Modeling Language (UML) is a visual modeling language
used for software and non software modeling systems. The aim of this paper is: using UML
class diagram to design treasury pharmaceuticals agent and explain its internal action. The
diagram explains the movement of the agent among other nodes to achieve user's requests
(external) after it takes them. The paper shows that it is easy to model the practical systems by
using agent UML when they are used in a complex environment.

This paper aims to give an overview of acculturation in the literature by means of its explicit definitions, main characteristics, and categorical process. It also foreshadows the significance of acquiring novice culture with particular connection to second language acquisition. Schumann and John Berry underscored acculturation each with its own model of acculturation. In the case of this review, you will realize that Schumann's two main aspects are firmly rooted in berry's model of acculturation as an exclusive description in relation to second language acquisition. Steven Krashen outlined acquiring language from the intellectual and linguistic view of learning, whereas Micheal Long demanded for communication in social perspective. It has

Одной из активно развивающихся отраслей лексикологии является неология, объект её изучения - новое слово или неологизм. В задачу неологии входит выявление новых слов и новых значений у уже существующих в языке слов, анализ причин и способов их появления, описание факторов, влияющих на появление нового в лексической системе языка, разработка языковой политики в отношении новых номинаций.  Лексикограф

Vol. 6, Issue 1 (2025)

Language is the realistic and sensitive basis for any communication between two or more parties. It is an important workshop that prepares meanings and coding them according to a linguistic structure governed by agreed rules that speak to and coexist with everyone.

Whereas the forms of communication are: personal, mediator and mass, none of them can move away from language in their dealings and communication patterns. Since each has its own characteristics and skills, it must be launched in its fields through verbal and non-verbal symbols and wears the elements of influential language as intended.

It makes the recipient face two things: whether he fails to understand those symbols hence its purpose fail, or he meditates s

Although the concept of difference is as old as the foundational concept of similarity, the modern (and contemporary) understanding of difference as a working notion that not only differentiates, but also approximates conflicting elements in an all encompassing system owes a great deal to the German philosopher Georg Wilhelm Friedrich Hegel (1770-1831). An idealist to the backbone, Hegel bequeathed to modern philosophy the postulation that the identity of an individual rests not in itself but in the relationship that individual‟s identity entertains with other members of society. In his classic Phenomenology of Spirit, Hegel explains how humans come to consciousness (pivotal concept in Idealism) through a strenuous, albeit apparently i

The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

                 This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.

Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of