Abstract

That the reduction of costs for products and services provided by economic units is one of the main concerns at the present time to keep pace with competition in the markets, economic units are always striving to stay competitive in a modern business environment and achieve a competitive advantage, (TDABC) in the General Company for Electrical and Electronic Industries / Air cooler engine plant to reduce the costs facing the economic units under the circumstances of the Iraqi environment, especially the industrial, and the need for development events in traditional methods (TDABC) as a technology for reducing costs by relying on time guidelines. The research also concluded that the financial and non-financ

The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

   Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

Given the importance of the phenomenon of bullying and its spread in the productions of animated films and the resulting impact on them, and the dominance of a large number of satellite channels that simulate different age stages and for both sexes. It is bullying others and their imitation of characters inspired by animated films with aggressive behavior that appears in them by imposing his authority by force on those who are weaker than him and in various methods that fall within the concept of bullying, and the interest of most satellite channels in this type of production that simulates different age groups, this research comes as an attempt A scientific method through which the researcher seeks to know the issue of the dramatic cons

The power generation of solar photovoltaic (PV) technology is being implemented in every nation worldwide due to its environmentally clean characteristics. Therefore, PV technology is significantly growing in the present applications and usage of PV power systems. Despite the strength of the PV arrays in power systems, the arrays remain susceptible to certain faults. An effective supply requires economic returns, the security of the equipment and humans, precise fault identification, diagnosis, and interruption tools. Meanwhile, the faults in unidentified arc lead to serious fire hazards to commercial, residential, and utility-scale PV systems. To ensure secure and dependable distribution of electricity, the detection of such ha

Coronavirus diseases 2021 (COVID-19) on going situation in Iraq is characterized in this paper. The pandemic handling by the government and the difficulties of public health measures enforcement in Iraq. Estimation of the COVID-19 data set was performed. Iraq is endangered to the pandemic, like the rest of the world besides sharing borders with hotspot neighbouring country Iran. The government of Iraq launched proactive measures in an attempt to prevent the viral spread. Nevertheless, reports of new cases keep escalating leaving the public health officials racing to take more firm constriction to face the pandemic. The paper bring forth the current COVID-19 scenario in Iraq, the government measures towards the public health challenges, and

After the designs for the house plan and the facade plan are completed, the construction implementation stages are proceeded. Below: Fig. 1 design Determining the plot of land, the building area and the spaces, and drawing the map by a specialized technical authority (engineer or engineering office) depending on the dimensions of the plot for example, building maps of 100 meters 5 by 20. Keywords: how, to, build, house

تقدمت احداث النصف الاخير من القرن الماضي من تاريخ العالم الاقتصادي صور كثيرة من التكتلات والاليات التعاونية والتشاركية القائمة على مصادر مختلفة للتجمع الاقتصادي من اهمها شكل الشراكات التجارية والاقتصادية ولها امثلة كثيرة على المستوى الاقتصادي الدولي ومنها الشراكة الاورومتوسطية التي تمثل منطقة حيوية في حسابات التبادل الدولي تجاريا وراسماليا ولكن هذا التشكيل التكتلي يحتاج الى وقفه تخص

This study has been carried out in the animal field of the college of agricultural engineering sciences, university of Baghdad, for the period from 12/15/2021 to 1/26 /2022 for 42 d, to investigate the effect of adding different levels of ellagic acid to the diet of broilers, on some physiological characteristics &  oxidation indicators in meat compared to vitamin C in meat,  225 Ross 308 chicks were used, divided randomly to five treatments such us: T1: control group without additives to diet, &  the other T2, T3, T4 was added  ellagic  acid (