This research work dealt with the problem of layout the production line of engine of fan roof at the General Company for Electrical Industries (GCEI). It was observed that the assembly line of engine was unstable and subject to severe fluctuations. In addition the execution of tasks at some stations was observed to be very fast while at other stations was slow. This phenomenon resulted into bottlenecks between workstations, idle time, and work in process. The system design was used to assign tasks to work stations according to different heuristics (Ranked Positional weight techniques, longest Task Time, Most following tasks, Shortest tasks time, Least number of following task).

The study revealed that th

Background: Diabetes is a serious risk factor for atherosclerotic cardiovascular disease and an important cause of mortality. Dyslipidemia is commonly related to type 2 diabetes, and the atherogenic index of plasma is a strong marker to predict the risk of atherosclerosis and coronary heart disease.

Objective: To study the association of atherogenic indices lipids in type 2 diabetic Iraqi patients with cardiovascular disease.

Patients and Methods: This clinical study was conducted at Baghdad Teaching Hospital/ Medical City-Baghdad from October 2022 to February 2023. Sixty type 2 diabetic patients were recruited for this study: 30 patients with cardiovascular disease and 30

The protection of public money and its surrounding with special provisions that guarantee that protection from every legal or material assault by the supervisory bodies competent to combat corruption are described as a criminal procedural protection aimed at prosecuting criminals in general crimes and government corruption crimes in particular, and working to recover funds and return them to the state treasury, These agencies operate in an integrated format, each other and in a coherent manner with each other, in order to achieve the purpose of their establishment and reach the basic goal, which is to eliminate corruption from the theoretical side Practical reality.

Background: Understanding the risk factors associated with injuries at workplace is an essential element to design and implement preventive measures for such injuries which are a significant source of disability, death and socioeconomic losses worldwide.
Objectives: describe cases of occupational injuries with respect to person- place- time model.
Materials and methods: Cross-sectional study done from October 2013 to October 2014 carried on 467 records of occupational injuries kept in the National Center for Occupational Safety and Health for the years 2011-2013.
Results: Ahigher proportion of reported occupational accidents occurred in young male workers, during day time and among primary school graduat

Suffer most of the facilities of the high cost of inventory , which affects the high cost of the product and thus affects many administrative decisions , as well as suffer the facilities of the systems developed by the provisions of inventory control , and this problem is exacerbated in the construction sector where the inventory in the form of Construction spin of the Year for another it becomes difficult to control the cost effectively , and is the research problem in question follows: What are the implications of the use of the system in time inventory accounting system for the contracting company does kills Alrkaah to the provisions of the cost of inventory and what is the optimal approach to inventory control ? Find assumed

The paper studies the description of the colloquial and popular vocabulary  used by wholesales tradesmen in Varonech before the Bolshevik Revolution . The vocabulary were used in the personal letters written by the poet and sent to famous poets and critics like Belenisky, kryvesky and Malsheve. And some were sent to his father and his sister. Not only did these letter bear the personal taste, but they represented a literary product reflecting on the poet's impressions, views, ambitions, and opinion in arts, poetry, prose, and theatre. The researcher used about thirty instances of various levels of grammar, style and phonology, all representing colloquial vocabulary used commonly at the time of Alexi&nbsp

The study aims to determine the organizational monitoring mechanism in target organization as well as knowing the suffocation of work. The study depends on a questionnaire as a tool of collecting data on distributed random sample involved (45) person from different   levels in manufacturing isphelt Dohuk. The study depends on some hypothesis, the most significant one is that there is not impact of organizational monitoring of suffocation especially on the target organization.

The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

Abstract              
          Agricultural investment is one of the main requirements in most economies of the world for its importance in the development of the agricultural sector through the agricultural and technological infrastructure and agricultural research, as well as its impact on most economic, social and service activities, especially if managed and employed scientifically, which generates income and productive capacities and services and new commodities, Unemployed as agricultural investments in Iraq fell significantly after 2003 due to economic, political, social

This research is an attempt to study and evaluate the maintenance function at Factory 7 - The State General Company for Leather Industries, and to design a computerized preventive maintenance system to design and to analyze preventive  maintenance.  To accomplish the objectives of this research, data were gathered and analyzed according to the reliability engineering criteria for the period 2/1– 30/6/2005, then a preventive maintenance plan was designed for each machine of the sample study using the computerized system designed in this research. A Monte Carlo Simulation methodology was used for the purpose of evaluating the performance of the preventive maintenance plan of each machine for one year. The simulation res