The research Was based to on a real problem and realistically of represented by that  Iraqi Airways company does not have the electronic cost accounting system and therefore  be the process of  the pricing various services provided by a company sample research respecting  air transport and air cargo and aviation fuel and services and catering are not properly especially in the presence of new data from the new companies entering competition in Iraqi aviation industry and therefore does not provide price flexibility in order to compete in getting market share, And then research this problem addressed through design an electronic cost Accounting system covers all the costs incurred by the compan

Civil society organizations in Iraq have become a community hard case dispensable as the link between the state institutions and their leaders, and between citizens of different orientations and age groups, as it represents the diversity of the terms of reference and understanding of the laws and standards of Universal Declaration of Human Rights, which requires governments to provide supplies president of its citizens to live in dignity, direct and Msasha in the life of society and the dictates we scientific our role in achieving scientific benefit and transfer of expertise to the community has become imperative for the researcher to campaign in the midst of the scientific research of the slogans of those or

The research discussed the topic of the functional role of responsive materials in being elements of a functional transformation in the design of industrial products, based on the study of the structures of smart materials and their performance capabilities at the level of action and self-reaction that characterize this type of materials.

Basic features of responsive materials have been identified to be elements of self-functional insertion into the industrial product design, which contributes to raising the efficiency and functional capacity of the industrial product and enhancing the ability of products to perform self-acting interactions in the structural structure of the material structure of the product and its ability to res

The peculiarity of worship spaces in the Islamic architecture is evident by its symbolic connotations with doctrinal connections, thus the niche has a major status in that symbolic connotation, which transformed due to the cultural interaction from a rock on the wall directed towards Mecca into an element of integrated structural entity with performative and aesthetic characteristics. The spread of the Islamic religion contributed to subjecting it to a design acculturation process, thus the problem of the research was raised by the following question: has the evolutionary tendency of acculturation been able to effect a major transformation in the niche design? The research aims at identifying the design acculturation and its translation

The research discussed the role of interrelationships between the product attributes and the individual identity of the brand and the user, starting from reviewing the identity concepts in the general design propositions and the identity from the industrial design perspective, and highlighting the role of the attributes in identifying the individual identity of the product, which would enable the user to adopt them to be representative of his identity, starting from identifying the importance of the identity being characterized by three major elements: innovating products in the user's viewpoint, viewing the user's environment, the methodology of the design language, and identifying the identity attributes in the industrial product start

Wind energy is one of the most common and natural resources that play a huge role in energy sector, and due to the increasing demand to improve the efficiency of wind turbines and the development of the energy field, improvements have been made to design a suitable wind turbine and obtain the most energy efficiency possible from wind. In this paper, a horizontal wind turbine blade operating under low wind speed was designed using the (BEM) theory, where the design of the turbine rotor blade is a difficult task due to the calculations involved in the design process. To understand the behavior of the turbine blade, the QBlade program was used to design and simulate the turbine rotor blade during working conditions. The design variables suc

Since his first existence on earth, human had formed a connecting link for a regressive, kinetic and developed relationship that comes from a semi-complicated interaction between natural environment and constructed environment, and this resulted in the survival of human and his existence continuance. Constructed environment enabled human to survive the natural environment inconstancies and enemies as predators, also it helped him to feel safe, comfortable and to practice his everyday life activities...etc. This alternative interaction resulted in creating a civilized legacy for a group of landmarks that tell about the development of this relationship by elemental output that reached us either by documents and manuscripts or as an existed

The objective of the research is to measure the impact of social responsibility on the financial performance of the National Bank of Iraq for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance). The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosu

Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i

In this paper, a mathematical model was built for the supply chain to reduce production, inventory, and transportation in Baghdad Company for Soft Drink. The linear programming method was used to solve this mathematical model. We reduced the cost of production by reduced the daily work hours, the company do not need the overtime hours to work at the same levels of production, and the costs of storage in the company's warehouses and agents' stores have been reduced by making use of the stock correctly, which guarantees reducing costs and preserving products from damage. The units transferred from the company were equal to the units demanded by the agents. The company's mathematical model also achieved profits by (84,663,769) by re