The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

Based on the theoretical review of researches and studies concerned with virtual teams in organizations, it was found that the role of virtual teams varies from case to another, and it may be positive or opposite. The purpose of the current research is to examine the role of virtual teams in the impact of cultural intelligence on the strategic excellence of Zain worldwide Group. An electronic questionnaire was designed through the (Google) and (Microsoft) forms, and distributed then on a sample of (146) participants with a high organizational level of the HRM departments within the group. The results showed that there was a positive moderator role of virtual teams in the relationship of cultural intelligence and strategic excellence

Purpose: The aim of this study is to examine knowing the real role and impact of manufacturing flexibility on competitiveness through operations management practices, which is to determine the role and impact of manufacturing flexibility on competitiveness directly in the General Company for the Battery Industry. On the other hand, identifying the indirect role of flexible manufacturing systems in enhancing competitiveness.   Theoretical framework: The main purpose of the theoretical framework is to identify all the dimensions and variables included in the current study, and thus form a deep scientific view of the study and its variables.   Design/methodology/approach: field coexistence, personal interviews, and classification of

Television contributes children the acquisition of knowledge, moral and social values through programs that are offered to them and the extent of the focus on the effective aspects of life in the age of the target stage. The subject of this research aims to know the children programs in Libya television through a comprehensive analytical study of the program entitled “zihur al-hayat” within the broadcast season from April 1, 2004 to June 30, 2004. It also focuses on trying to identify the Libyan television policy in broadcast educational content through the children's programs in the prevailing political and social conditions during the period of study as well as knowing the opinions of the children's sample under study in Al-Baidhaa

In light of increasing demand for energy consumption due to life complexity and its requirements, which reflected on architecture in type and size, Environmental challenges have emerged in the need to reduce emissions and power consumption within the construction sector. Which urged designers to improve the environmental performance of buildings by adopting new design approaches, Invest digital technology to facilitate design decision-making, in short time, effort and cost. Which doesn’t stop at the limits of acceptable efficiency, but extends to the level of (the highest performance), which doesn’t provide by traditional approaches that adopted by researchers and local institutions in their studies and architectural practices, limit

The research tackles the potential challenged faced the translator when dealing with the literal translation of nowadays political terms in media. Despite the universal complexity of translating political jargon, adopting literal translation introduces an added layer of intricacy. The primary aim of literal translation is to maintain faithfulness to the original text, irrespective of whether it is in English or Arabic. However, this method presents several challenges within the linguistic and cultural dimensions. Drawing upon scholarly sources, this article expounds upon the multifaceted issues that emerge from the verbatim translation of political terms from English into Arabic. These problems include political culture, language differenc

Graphene oxide (GO) was prepared from graphite (GT) with Hammer method, the GO was reduced with hydrazine hydrate to produce a reduced graphene oxide (RGO). The RGO was reacted with thiocarbohydrazide (TCH) to functionalize the RGO with 4-amino-3-symbol-1h-1, 2, 4-triazol-5 (4H) –thion group and to obtain (RGOT). All the prepared nanomaterial and the product of the functionalization RGOT were characterized with Fourier transformer infrared (FT-IR) spectroscopy, X-ray diffraction (XRD) analysis. RGOT mixed with ultrasonic device at different pH values of phosphate buffer solution (PBS), the mixture used to modifying a screen printed carbon electrodes SPCE and with cyclic voltammetry the sensitivity of selectivity of the new modifying elect