The most important recommendations of this research are:-

1.The benefit of the other countries experiences about the transparency of the government performance, without depending on the transparency that imitating the other experiences; that may not fit with the Iraqi government units.

2.The Ministry of Finance has to prepare the citizen guidebook about the government performance which is considered an essential document, it should be simple and available for all the parties of relation; and for not specialized citizen for the purpose of simplifying the understanding of government performance details.

3.The benefit of the government units websites of inte

Given the importance of increasing economic openness transport companies’ face various issues arising at present time, this required importing different types of goods with different means of transport. Therefore, these companies pay great attention to reducing total costs of transporting commodities by using numbers means of transport methods from their sources to the destinations. The majority of private companies do not acquire the knowledge of using operations research methods, especially transport models, through which the total costs can be reduced, resulting in the importance and need to solve such a problem. This research presents a proposed method for the sum of Total Costs (Tc) of rows and columns, in order to arrive at the init

Abstract

                Target costing and cleaner production are among the most important techniques in the field of cost and management accounting, which, when integrated, enable economic units to achieve the goal of cost management by reducing it by calculating cost more accurately than traditional methods.To achieve this, the researcher relied on the inductive approach in writing the theoretical framework for the research, relying on foreign and Arabic books, dissertations and university theses, foreign and Arabic research and periodicals related to the subject of the research, and relying on the descriptive and analytical approach in

the pursue of social  systems history present to us solid evidence that the collapse of  that systems be caused by either the stagnancy aftermath maturity or unreal intellectual foundation which lead to sudden collapse, while the capitalism can avoided that intellectual damages due to its dynamic system with appropriate  auto adaptation mechanism and use it excellently in the right time.

The globalization had excrete (as one of the capitalism adaptation mechanism) its own targets and its methods in framework of multinationals corporations which consist with capitalism states that employed the international organizations to reconstruction the global economy to serve such targets. So the glob

The research deals with one of the urban problems facing cities, namely the existence of neglected urban spaces that need to be activated , These spaces give a negative image of the city, is not conducive to life and social interactions or the city has a one distinctive urban experience, leading to a reduction peoples' confidence in revisiting of those areas, hinder the rest of the activities in that region . Because these spaces are of the basic components of the city and give it its identity through the elements and entities that constitute it  , The idea of research emerged in the reclaiming of these spaces within contemporary urban trends and the activation of  flexible  , short-term and inovation for that purpose with

The goal of this study is to build an application that can be used in difficult cases and sudden circumstances during the pandemic and post-disaster state, which can be the development of digital risk management and mitigating the difficult impact of the epidemic through the improvement of IT and IoT that can be fine by finding initial solutions and make the world like a digital city that could be managed by the network. We provide this study to gain an overview of reasons for delayed and exceeded costs in a select of thirty Iraqi case projects by controlling the time and cost. The drivers of delay have been investigated in multiple countries/contexts. however, there is little country data available under the conditions that have ch

It is well known that sonography is not the first choice in detecting early breast tumors. Improving the resolution of breast sonographic image is the goal of many workers to make sonography a first choice examination as it is safe and easy procedure as well as cost effective. In this study, infrared light exposure of breast prior to ultrasound examination was implemented to see its effect on resolution of sonographic image. Results showed that significant improvement was obtained in 60% of cases.

A recurrent condition that affects up to 10% of people worldwide is gastric ulceration illness. The existence of gastric juice pH with the lowering of mucous defences is prerequisites for the development of chronic ulcers. The main variables affecting the mucosa susceptibility to damage include Helicobacter pylori (H. pylori) infections or non-steroidal anti-inflammatory medicines (NSAIDs). Proton pump inhibitors (PPIs) including histamine-2 (H2) receptor inhibitors, two common therapies for peptic ulcers, have been linked to side impacts, recurrence or a variety of pharmacological combinations. Conversely, therapeutic herbs or the chemicals they contain may be used to cure or eliminate a wide range of illnesses. Therefore, prominent pharma