Contemporary developments in various sciences and the impact of technological changes require an integrated vision of the activities and work of the organization in Iraq in light of the high costs of products and their low quality compared to imported products of high quality and low cost, and the need to use modern cost techniques based on a clear and specific philosophy that contributes to increasing the efficiency and effectiveness of management In the business environment and how it can contribute to reducing product costs and being environmentally friendly at the same time, it is no secret that the main goal of most organizations is to maximize profitability and reduce costs to the minimum, but this matter is not achieved autom

In this study, a factorial experiment was conducted using a Randomized Complete Block Design (RCBD) with three replicates to investigate the effects of silicon at four concentrations: 0, 2, 4, and 6 ml/L, designated as S0, S1, S2, and S3, respectively and a calcium-boron combination at three concentrations: 0, (0.5 g/L Ca-EDTA, + 10 mg/L B), and (1 g/L Ca-EDTA, + 20 mg/L B), designated as C0, C1, and C2, respectively. on the activity of antioxidant enzymes and some qualitative traits of fruits. The results indicated that the studied traits were significantly influenced by the factors. Silicon application notably increased enzyme activity, treatment S3 showed the highest activity levels for peroxidase (POD) and superoxide dismutase (SOD) rea

Objective: To determine the quality assurance for maternal and child health care services in Baghdad City.
Methodology: A descriptive study is conducted throughout the period of November 28th 2008 to October 10th
2009. A simple random sample of (349) is selected through the use of probability sampling approach. The study
sample was divided into four groups which include (220) consumers, (35) medical staff, (72) nursing staff and (22)
organization structure (primary health care centers). Data were collected through the use of assessment tools. It was
comprised of four questionnaires and overall items included in these questionnaires are (116) items. The study
included assessment of organization structure. Data were colle

The Fylex extract exert a high inhibition effect against A . flavus growth on PDA medium, as the fungus growth was completely inhibited by 100% at a concentration of 0.2 and 0.3% of studied extract, while the lowest inhibition percentage (71%) was found at a concentration of 0.1%. Whereas magnesium oxide nanoparticles showed the highest inhibition ratio of A. flavus (100%) was detected at 0.2% and the lowest inhibition ratio (81.66%) was at concentration 0.5%. Moreover, the addition of G. lucidum powder to PDA medium with a concentration of 2.5 mg increased the inhibition rate of A. flavus growth which was 54.4%, while the lowest inhibition ration (18.22%) was found at a concentration of 1000 mg. The milky liquid (brocade milk) of Calotropi

                The research aims to explain the role of huge data analyzes in measuring quality costs in the Iraqi company for the production of seed, and the research problem was diagnosed with the weakness of the approved method to measure quality costs, and the weak traditional systems of data analyzes, the researcher in the theoretical aspect relied on collecting sources and previous studies, as well as Adoption of the applied analytical approach in the practical aspect, as a set of financial analyzes were applied within the measurement of quality costs and a statement of the role of data analyzes in the practical side, the research concluded to a set of conc

The importance of the accounting profession in creating data and accounting information for economic resources and their sources and changes therein , through the effectiveness of this information and the degree of suitability and providing accurate and timely manner and in a form that makes it able to rationalize decisions and performance reporting , and there are several elements and behaviors control how the effectiveness of these reports and these behaviors work ethic that govern the work of management accountant when preparing performance reports , which are the ethics of the work of professional control principles and rules of accounting , legal, such as objectivity and reliability , neutrality and timeliness that must be a

The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distribut

This research aims to study the effect of heat on the efficiency of solar cells of neutrons ranging from card to these cells in the case of dark and light before and after irradiation using the neutron source as well as electrical properties have been studied

A hydraulic platform was manufactured to serve palm trees and to enhance palm tree services, with a height of 12 meters, by the General Company for Hydraulic Industries, one of the Ministry of Industry's formations. This platform was tested in the field after being manufactured according to a randomized complete block design using split-split plots with three factors. The first factor represented the shape of the orchard land, with two levels (flat land and uneven land), serving as the main plots. The second factor had three levels representing palm tree heights (4, 8, and 12 meters), which served as the sub-plots. The third factor was the palm tree services, represented at three levels (pruning, pollination, and harvesting), with each trea

The process for preparing activated carbon (AC) made from tea residue was described in this paper. Investigated were the physicochemical characteristics and adsorption efficiency of the produced AC. Activation with potassium hydroxide (KOH) and carbonization at 350 °C are the two key steps in the manufacturing of AC. The activated carbon was used to adsorb Tetracycline (TC). Different parameters were studied at room temperature to show their effects on the adsorption efficiency of TC. These parameters are the initial concentration of adsorbate TC, solution acidity pH, time of adsorption, and adsorbent dosage. The prepared active carbon was characterized using Fourier transform infrared spectroscopy (FTIR), scanning electron microsc