The study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this technique can effectively compete in order to achieve those objectives.

  So this study focused on the goal of reducing the cost of products by reducing the cost product to a minimum , as the study was based in its hypothesis on the ability of companies to application this technique which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordina

The study included identification of Leishmania parasites from cases of cutaneous leishmaniasis, by examination of smears for LD bodies , isolation of parasites by culture in media , and characterisation of the isolated parasites by Isoenzyme analysis.Out of 100 cases suspected for cutaneous leishmaniasis ; 85 were diagnosed on culture for Leishmania promastigotes and this method was found to be superior to direct microscopy for amastgotes (LD bodies) .The cases included in this study belonged to different areas of Wasit/Iraq. There were 30 cases from Hay, 35 from Badra, and 35 cases from Suwaira.The distribution of infection in different age groups indi

The task of an educational institution such as kindergartens need to run by managers possess the knowledge to manage the administration of the importance in the development of kindergarten has been the goal of research to identify knowledge management at Riyadh managers, and achieve the objectives of Search selected sample of directors of kindergartens in the city of Baghdad was (160) director was Akhtarhn simple random way, been building measure for knowledge management and presented to the group of experts and extracted stability in a way re-testing and Alvakronbach and reach search to a discrepancy between managers Riyadh in knowledge management and put the researcher set of recommendations including the establishment of seminars and

Abstract

The Classical Normal Linear Regression Model Based on Several hypotheses, one of them is Heteroscedasticity as it is known that the wing of least squares method (OLS), under the existence of these two problems make the estimators, lose their desirable properties, in addition the statistical inference becomes unaccepted table. According that we put tow alternative,  the first one is  (Generalized Least Square) Which is denoted by (GLS), and the second alternative is to (Robust covariance matrix estimation) the estimated parameters method(OLS), and that the way (GLS) method neat and certified, if the capabilities (Efficient) and the statistical inference Thread on the basis of an acceptable

The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

This study aims to identify the level of quality of  Islamic banking services in the Kingdom of Saudi Arabia. It also investigates the importance of  the various dimensions of the quality of banking services. The sample of the study included 69 clients of Al Rajhi Bank and  Al-Bilad Bank. The study concluded that the overall level quality of services that Islamic banking offer is high. However, their relative importance varies from one dimension to another. The security, confidence and physical aspects are very high which this is a good point. On the other hand, the application aspects do not get the same importance. These aspects include the customer's wishes, helping them to improve the services offered to them,

Objective(s): The study aims at examining the role of technical information used in nursing education, such as "the
Internet, e-mail services, video, audio conferencing and other "in the College of Nursing at the University of Baghdad.
Methodology: A descriptive and analytical study which was using the examination approach was conducted on a
non-probability sample (purposive sample) of (42) members of the faculty of the College of Nursing at the University
of Baghdad. A questionnaire was constructed for the purpose of the study. It was consisted of two parts; the first part
which included the demographic characteristics of faculty members (such as age, sex,
qualification, scientific title, and the scientific department

  Abstract    

In this study, the effect of carboxylic methyl cellulose (CMC), and sodium dodcyl benzene sulfonate (SDBS) as an aqueous solution on the drag reduction was investigated. Different concentrations of (CMC) and (SDBS) such as (50, 100, 150, 200, 250, 300, 350, 400, 450, and 500 ppm) were used to analyze the aqueous solution properties, including surface tension, conductivity, and shear viscosity. The optimum four concentrations (i.e., 50, 100, 200, and 300 ppm) of fluid properties were utilized to find their effect on the drag reduction. Two different PVC pipe diameters (i.e., 1" and 3/4") were used in this work. The  results showed that blending CMC with SDBS gives

CdSe quantum dots possess a tuning energy gap which can control gap values according to the size of the quantum dots, this is made the material able to absorb the wavelengths within visible light. A simple model is provided for the absorption coefficient, optical properties, and optical constants for CdSe quantum dots from the size 10nm to 1nm with the range of visible region between (300-730) nm at room temperature. It turns out that there is an absorption threshold for each wavelength, CdSe quantum dots begin to absorb the visible spectrum of 1.4 nm at room temperature for a wavelength of 300 nm. It has been noted that; when the wavelength is increased, the absorption threshold also increases. This applies to the optical propertie

Objective(s): This study aims to evaluate the hardness of two commercially available cold cured acrylic resin material
(Vertex and PAN) when polymerized at different temperature in comparison to those polymerized by conventional
methods in air at 23C ± 5C.
Methodology: Eighty specimens, forty from cold cured acrylic (Vertex Type) and forty from cold cured acrylic (PAN
type) were prepared, flasking and packing procedure were done according to manufacturer direction and divided
according to processing as follow: 20 specimens (10 from Vertex type and 10 from PAN type) were processed in air for
two hours at 23C ± 5C under press (bench curing) as a control, and 60 specimens (30 from Vertex type and 30 from
PAN type) wer