يعد الاقتصاد الياباني احد اكبر الاقتصادات الرأسمالية المتقدمة ويحتل المرتبة الثالثة بعد الاقتصاد الأمريكي واقتصاد الاتحاد الاوربي من حيث حجم الناتج المحلي الإجمالي والذي يكاد يقترب من (5) تريليون دولار سنويا.

لقد ادت التطورات المتلاحقة التي شهدها الاقتصاد العالمي وخاصة في حقل التمويل الدولي خلال العشرين سنة الاخيرة الى تصاعد وارتفاع في حجم وحركه رؤوس الاموال الدولية على اوسع نطاق بحيث ا

Performance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.

To give aclear picture about performance must be used compound measure, that was best than single measure.

Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.

This work reports the development of an analytical method for the simultaneous analysis of three fluoroquinolones; ciprofloxacin (CIP), norfloxacin (NOR) and ofloxacin (OFL) in soil matrix. The proposed method was performed by using microwave-assisted extraction (MAE), solid-phase extraction (SPE) for samples purification, and finally the pre-concentrated samples were analyzed by HPLC detector. In this study, various organic solvents were tested to extract the test compounds, and the extraction performance was evaluated by testing various parameters including extraction solvent, solvent volume, extraction time, temperature and number of the extraction cycles. The current method showed a good linearity over the concentration ranging from

The aim of this study to shed some lights on immunological on soluble proteins thats extracted from Proteus Mirabis bacteria through testing the enzymatic activity of Superoxide dismutase .Lysozyme enzyme is the way that used in extraction two enzymes such as SP1and Sp2

The Purpose of this study is mainly to improve the competitive position of products economic units using technique target cost and method reverse engineering and through the application of technique and style on one of the public sector companies (general company for vegetable oils) which are important in the detection of prices accepted in the market for items similar products and processing the problem of high cost which attract managerial and technical leadership to the weakness that need to be improved through the introduction of new innovative solutions which make appropriate change to satisfy the needs of consumers in a cheaper way to affect the decisions of private customer to buy , especially of purchase private economic units to

This article introduces a numerical study on heat exchange and corrosion coefficients of Zinc–water nanofluid stream in a circular tube fitted with swirl generator utilizing CFD emulation. Different  forms of swirl generator which have the following properties of plain twisted tape (PTT) and baffle wings twisted tape (BTT) embeds with various ratio of twisting (y = 2.93, 3.91 and 4.89), baffle inclination angles (β = 0°, - 30° and 30) joined with 1%, 1.5% and 2% volume fraction of ZnO nanofluid were utilized for simulation. The results demonstrated that the heat and friction coefficients conducted by these two forms of vortex generator raised with Reynolds number, twist ratio and baffle inclination angles decreases. Likewise, t

Free water surface constructed wetlands (FSCWs) can be used to complement conventional waste water treatment but removal efficiencies are often limited by a high ratio of water volume to biofilm surface area (i.e. high water depth). Floating treatment wetlands (FTWs) consist of floating matrices which can enhance the surface area available for the development of fixed microbial biofilms and provide a platform for plant growth (which can remove pollutants by uptake).  In this study the potential of FTWs for ammoniacal nitrogen (AN) removal was evaluated using experimental mesocosms operated under steady-state flow conditions with ten different treatments (two water depths, two levels of FTW mat coverage, two different plant densities and

        In this paper, the Magnetohydrodynamic (MHD) for Williamson fluid with varying temperature and concentration in an inclined channel with variable viscosity has been examined. The perturbation technique in terms of the Weissenberg number  to obtain explicit forms for the velocity field has been used. All the solutions of physical parameters of the Darcy parameter , Reynolds number , Peclet number  and Magnetic parameter  are discussed under the different values as shown in plots.

The present study aimed to asspssment the nutrition a program to sample of student from internal departments of Baghdad University (AL-Jadiriya Complex) and the University of AL-MustanSiriya four grades and aged (19-24) year study included 150 male and female students by (75) male and (75) of female register height, weight nd body mass index were study habits and food pattern of the same sample (150) and by aspecial form and take the personal information interviews and record information on food intake during 24 hour .noted adifference practie in the weights and longths of male and female (sample).
BMI rates were within the normal weight as the value of BMI for males aged (19- 21)and (22-24) and (22.21) and (23,37),respectively and th

A financial analysis tool such as financial rations concentrates on explanation of financial statement and using them in the evaluation of company profiles and fixing taxable profits, by analyzing final calculation, explaining their results and studying relationships between a group of financial lists 'elements in a specific period and the trend of their relationships in percentage from so, financial analysis is considered on important instrument for tax analytical test procedures through studying and evaluating financial data in order to get proper information which is needed to make sure of credibility and reliability of statements submitted by the taxpayer and the satisfaction of the tax analyzer in the credibility of these statements