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

Vorwort:

                              Die Übersetzung gilt in der Vergangenheit als Brücke zwischen  verschiedenen Gesellschaften. Sie spielt eine große Rolle im Bereich Kulturaustausch der Länder. Die Araber haben das früh betrachtet, und die Übersetzung als Wissenschaft wird eine der wichtigsten Lehren. Viele griechische Wissenschaften waren durch Übersetzung in den arabischen Ländern bekannt.

In dieser Forschung findet man einen Überblick über die Wichtigkeit der Sprichwörterübersetzung und welche Rolle spielt diese Übersetzung im Z

The crime of rape is based on three pillars, the objective pillar which is the act of intercourse, the victim’s lack of consent pillar, and the subjective pillar, which is in the form of criminal intent, and since rape is an intentional crime, there is stability in the legal trend on its content, which is the knowledge of the perpetrator and his willingness to sexually assault the victim without consent.

However, there are many controversial issues regarding the act of sexual assault and the lack of the victim’s consent which are studied in this article.  As the difference in the definition of sexual intercourse leads to the exclusion of many acts from the concept of the crime of rape, such as the difference in what is m

Discretionary Punishment, Public Regulation, Interest

The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external

Background: Breast cancer is the most frequent cancerous tumor and major cause of death from cancer between women all over the world.
Objectives: is to assess if ultrasound features of breast cancer can predict its histopathological grade and HER2 status of breast cancer for patients had their diagnosis in Oncology Teaching Hospital in Medical city complex from September 2014 to November 2015
Patients and Methods: This is retrospective study of 102 patients whom histopathologically proved breast cancer had reviewed their ultrasound findings and correlate them with histopathological grade and HER2 status.
Results: well circumscribed lesions, poorly defined and spiculated lesions are more likely to be of intermediate to high grade

The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in

Address the intellectual controversy nature of the gap of knowledge and the strategic performance gap. The researcher start off from this intellectual controversy to seek to test the nature of the relationship and impact between them across a sample of (61) academics in the colleges of business and economics at the universities in Baghdad ,as the more specialized in the fields of knowledge and the strategic performance, The researcher is attain to the existence of relationship and impact of knowledge gap in strategic performance gap, the research included four axes first went to the methodology and second to theoretical frame and the third to view and analyze the results and test hypotheses while the fourth was devoted to the con

Background: Astrocytic tumors are the most common primary tumors of the central nervous system. Several grading systems are used to grade astrocytomas. The most widely used system is the World Health Organization (WHO) classification (1979, 1993, 2000, and 2007) that grades astrocytomas (I-IV) based on cytological atypia, mitotic activity, vascular proliferation, and necrosis: pilocytic astrocytoma (grade I), diffuse astrocytoma (grade II), anaplastic astrocytoma (grade III), and glioblastoma (grade IV).
Objectives: The aim of this study is to evaluate p53 over expression , Ki-67 expression in astrocytomas and Correlate these two markers with histologic grade of astrocytomas.
Methods: Formalin fixed, paraff

Background: Laparoscopic cholecystectomy is the standard treatment for symptomatic gallbladder disease. Preoperative prediction of a difficult laparoscopic cholecystectomy can help the surgeon to prepare better for intraoperative risk and the risk of conversion to open cholecystectomy.
Objectives: Evaluation of the influence of gallbladder wall thickness, assessed by sonography preoperatively, on the outcome of laparoscopic cholecystectomy and to evaluate any intra- or postoperative complications in relation to them.
Patients and Methods: This prospective clinical trial conducted in Department of Surgery, Al-yarmouk Teaching Hospital, between October 2010 and October 2012.Abdominal sonography performed in 122 consecutive patients b