The issue of measurement of operational efficiency and productivity plays a major role in determining the weakness of the company, especially in relation to the productive processes, and thus starting to address these points and improve their performance. Hence the problem of research on how to determine the constraints in the production process, to identify weaknesses in the company. The research aims to clarify the role of throughput accounting in measuring the operational efficiency of the company in addition to clarify some of the constraints and causes behind them. The study concluded a set of conclusions, the most important of which is the availability of throughput accounting indicators that help in measuring operational efficienc

Throughout the development of the history of literature, both Russian and world, the image of a woman has always occupied a significant position in the works of authors. This article presents an analysis of the images of women in the poetry of Valery Bryusov and Badr Shakir Al-Sayyab. The image of a woman has always been glorified, from ancient times to modern works of art. The article examines which images of women are presented in the lyrical works of the authors. To address this issue, we focused on the images of symbolism presented in the descriptions of women from different cultures — Russian and Iraqi. Also presented are images of the “traditional” woman in the cultural and historical era in which the authors in question publish

   Despite the development in the fields of communication and informatics, the book remains its distinguished presence and popular popularity as it is the oldest means to obtain knowledge, addressing the vast majority of society in different levels and levels of knowledge and culture. The design of the cover book portal and the structure of semolina semantic including the elements of construction and typography contribute to the activation of the relationship between form and content, and here lies the importance of this relativity and its role in enhancing the communicative dimension of the design of the book cover, and cast a shadow on the promotional and marketing effectiveness. Hence the importance of research, but the prob

SUMMARY. The objectives of the present study were to assess the possible predictors of COVID-19 severity and duration of hospitalization and to identify the possible correlation between patient parameters, disease severity and duration of hospitalization. The study included retrospective medical record extraction of previous coron avirus COVID-19 patients in Basra hospitals, Iraq from March 1st and May 31st, 2020. The information of the participants was investigated anonymously. All the patients’ characteristics, treatments, vital signs and laboratory tests (hematological, renal and liver function tests) were collected. The analysis was conducted using the SPSS (version 22, USA). Spearman correlation was used to measure the relations

The other day in the Holy Quran and the four Gospels

The figure of personality modes determines its privileged style in the use of modern and advanced technological tools in the process of changing and developing in order to keep up with that. The proses of selection and choosing administrators in the appropriate places are the most important functions of senior management because it is easy to adopt factory buildings or establishments But this is a human world as that of machines world. So it is required to have people in the process of changing those who have a time, Knowledge, skill, ability and strong administrative personal skills, those people (leaders) should to put a clear vision for the selection and application of the change efforts and to create the necessary climate and

تُعبّرُ الصُّورةُ الحسَّيةُ في شعرِ ابن دُنَينير الموصليِّ^([i]) في بنيتها عن تجربةِ الشاعرِ الوجدانيةِ والذهنيةِ, وأفكارهِ ومشاعرِهِ؛ فيصوغُ بها مَفهومًا جديدًا للواقعِ الماديِّ والمعنويِّ، الذي يتسمُ بالوضوحِ أولاً، وبالقرْبِ من الذهنِ ثانيًا، للربْطِ بين الحواسِّ الإنسانيةِ والمعاني الذهنيةِ، لِتُقَدِّمَ الصُّورةُ الحسيَّةُ إلى ((المتلقي صُورًا مرئيةً، يُعادُ تشكيلُها سياق

Abstract

This study aims at clarifying the current performance appraisal system in government units and the extent to which they contribute to the development of the performance of these units by evaluating and measuring the performance of these units on an ongoing basis to subject their services to an assessment and measurement process in order to improve the efficiency of these units to reach their objectives efficiently and effectively. (Iraqi hospitals) by trying to determine the possibility of the government accounting system in the process of evaluating performance, through the comparison of financial performance for successive years and different hospitals using the financial and non-financial model of the evaluati

The twentieth century witnessed developments, transformations and artistic revolutions, including what was witnessed in Arab art, especially contemporary Iraqi plastic art, and as a result, research and studies have increased that dealt with its topics in different ways, which has become a presence that gave it its own language and unique discourse, especially the body, thus opening the way for its employment in composition, to become a form. It denotes interpretable meanings through its various formal representations, which are artistic, cultural and cognitive products. The modernity of the Iraqi formation in the body has passed through different roles, so it started to deal with the body as a representation that reflects the real envir