In this paper, customers’ expectations are continually shifting due to the business environment’s growing competition and substantial changes. As a result, organisations no longer viewed it as a static objective but as an ever-evolving aim. From this vantage point, the research has explored the accounting literature in search of novel approaches to addressing the strategic dimensions of quality, cost and time. Getting them to respond positively to the customer’s requests also requires recognising their needs and controlling their impact on these dimensions. With the removal of operations that do not contribute any value to the product’s value chain and a reduction in manufacturing costs through continuous improvement, the ou

       It has become clear to see the role of the small and medium enterprises in the economy, and for the continuity of these projects it is necessary to supply finance from the banks, How ever the latter suffers risk of lending.                                                                          

 &n

The current research addresses the psychological disobedience in general and disobedience in post-modernism arts in specific. The research problem is summarized by the following question: does disobedience have representations in the graffiti art? The research objective is to identify disobedience and its representations in the graffiti. The research limits are set and the terms used are identified. As for the theoretical framework, it consists of three sections: the first: the psychological disobedience, whereas the second: disobedience in post-modernism arts. The third section addresses graffiti art. Then come the research procedures followed by the results, conclusions, recommendations, and suggestions. The two researchers arrived at

Background: Osteoarthritis (OA) currently seems
inevitable and unavoidable for a large swath of the
population .its etiology relates to a strong ,but
complex ,non mendelian genetic basis ,combined
with mechanical and metabolic factors that cause
molecular alterations the end results of which
affect the whole joint .Glucosamine and
chondrotin sulfate alone or in combination may be
of benefit to a subgroup of individuals who have
knee pain due to OA.
Glucosamine has been shown to alter cartiage turn
over in patients with OA undergoing physical
training
Aim of the study: To find the validity of
glucosamine chondrotin sulfate in treatment of
grade 1 and 2 OA.
Methods: the sample of 280 patients

This study aims to investigate the types of impoliteness strategies used in Putin's speech at the annexation ceremony. All of Putin's speeches were intentionally delivered to cause damage to the hearers' negative and positive faces. Culpeper's (2011) classifications of impoliteness, which consist of five strategies that are the opposite of politeness, were adopted. The data were collected from the President of Russia, providing a rich source for analysis. Qualitative and quantitative analyses were employed to achieve the study objectives. Qualitative analysis allowed for a detailed examination of the impoliteness strategies employed, while quantitative analysis provided a broader understanding of their frequency and distribution. Putin most

        Of the importance of the concept of ownership of real estate as the basic basis from which various projects are launched in various economic, tourism, and urban areas .... The need to research the diagnosis of real estate reality went astray in the difficulties, which played a decisive role in the process of urban development.

 This leads us to the research problem of the difficulty of implementing urban development plans in many cases due to the absence of a clear methodology for organizing and modernizing the ownership of real estate and its coordination with the management of urban land and to achieve the objective

The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

The research aimed to identify "the effectiveness of educational-learning design according to the model of brain compatibility in achievement among firstmiddle grade students in mathematics", in schools affiliated with the Second Karkh Directorate of Education. To achieve the goal of research, the following zero hypothesis has been formulated: " There is no statistically significant difference at the semantic level (05.0) between the average scores of experimental group students who will study with design accreditation (educational - learning) according to the brain compatibility model and the grades of control group students who will study in the usual way in the achievement thinking test". The research community, which is represented by

The study tagged: (The aesthetics of balance and its relationship to the design of the body of the industrial product) discussed the role of balance in the design of industrial products of different shapes, colors and sizes, as well as their function. Based on the research problem that was determined by the following question: What is the relationship between balance and the design of the body of the industrial product? The aim of the research is to: reveal the statement of the effectiveness of the balance in the design of the industrial product body.
The study was defined in four chapters: in the first chapter, a problem, the importance, and the aim of the research were presented. The second chapter contained the theoretical framewor