توطئة

ظهر اهتمام متزايد في إدارة سلسلة التجهيز (Supply Chain Management) خلال الأعوام العشرين الماضية، بوصفها مصدراً ثرياً للتنافسية (Competitiveness) وخلق القيمة (Value Creation). ولقد جاء هذا التطور بفعل موجتين من التطور: الأولى، تمثلت بزيادة التوجه نحو التوريد الخارجي الستراتيجي (Strategic Outsourcing) كرؤية للشركات بأن تصبح سريعة جداً بالتركيز على

Background: The recognized procedures that have been used to treat gynecomastia are said to have relatively a long operative time, less patient satisfaction rate, they are merely used, in mild to moderate gynecomastia, leaves a mild bulging over the nipple areola complex, resulting in aesthetically unsatisfactory results. The more the grade of gynecomastia, the more complicated the used surgical techniques. This study evaluates the success rate of these simplest surgical technique in higher grades of gynecomastia.

Objectives: to present the experiences with use of Modification of Combined Vibrated Power Assisted Liposuction with Periareolar Gland Excision in management of in

Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value o

        It’s good to study  the historical sites because they determine the reason why Abu Jaafar Al-Mansour choose Baghdad the timeless Capital ,So it’s easy for us to reconnect  the past and the present regarding to the city, and must understand how its important the geographic site selection, which is determined by  ancient rivers, which were the basis on which the city was constructed  in the various roles of historical and this is natural because the

           Strives Total Productive Maintenance  to increase the overall effectiveness of the equipment through the early involvement in the design and manufacture of equipment productivity. It also operates in an environment of simultaneous engineering work on the synchronization of activities to take advantage of early information by maintenance engineers, design, operation, and that helps to reduce the faults and facilitate future maintenance tasks.

    Has adopted a search in the theoretical concept of the total maintenance productivity and concurrent engineering activities carried out during which the conjunction a

As a result of the development and global openness and the possibility of companies providing their services outside their spatial boundaries that were determined by them, and the transformation of the world due to the development of the means of communication into a large global market that accommodates all products from different regions and of the same type and production field, competition resulted between companies, and the race to obtain the largest market share It ensures the largest amount of profits, and it is natural for the advertising promotion by companies for their product to shift from an advertisement for one product to a competitive advertisement that calls on the recipient to leave the competing product and switch to it

ان الحرب الاوكرانية والتصعيد الروسي ضد اوكرانيا يرتبط بصراع جيوسياسي واسع على مناطق القوة والنفوذ والمجالات الحيوية، وتنافس تجاري دولي محتدم على النفط والغاز ومسارات خطوط التجارة الدولية بين اقطاب استراتيجية دولية تتجاوز اوكرانيا، إذ يأتي الصراع ضمن اطار التحولات الدولية الراهنة والصراعات على مناطق القوة والنفوذ الجيوستراتيجي والمكانة الدولية بين القوى الدولية المؤثرة في القضايا والشؤون الدولية، ويبق