Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the

The research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i

Abstract  

  In this work, two algorithms of Metaheuristic algorithms were hybridized. The first is Invasive Weed Optimization algorithm (IWO) it is a numerical stochastic optimization algorithm and the second is Whale Optimization Algorithm (WOA) it is an algorithm based on the intelligence of swarms and community intelligence. Invasive Weed Optimization Algorithm (IWO) is an algorithm inspired by nature and specifically from the colonizing weeds behavior of weeds, first proposed in 2006 by Mehrabian and Lucas. Due to their strength and adaptability, weeds pose a serious threat to cultivated plants, making them a threat to the cultivation process. The behavior of these weeds has been simulated and used in Invas

Background: Poly-ether-ether-ketone(PEEK) has been introduced to many dental fields. Recently it was tested as a retainer wire‎ following orthodontic treatment. This study aimed to investigate the effect of changing the bonding spot size and location on the performance of PEEK retainer wires. Methods: A biomechanical study involving four three-dimensional finite element models was performed. The basic model was with a 0.8 mm cylindrical cross-section PEEK wire, bonded at the center of the lingual surface of the mandibular incisors with 4 mm in diameter composite spots. Two other models were designed with 3 mm and 5 mm composite sizes. The last model was created with the composite bonding spot of the canine away from the center

Background: Cleaning and shaping of root canals successfully requires high volumes of irrigation solutions that can only be applied to the apical third of root canal after enlargement with instrument, so the aim of this study was to evaluate and to compare the efficiency of Maxi-I-probe (side-vented needle), in the amount of root canal irrigant penetration for five different master apical file sizes (MAF) and four different degrees of coronal and middle thirds flaring. Materials and Methods: Two hundred resin blocks with simulated root canals were used in this study and divided into 5 major groups (40 for each) based on the size of master apical files (#20, #25, #30, #35, and #40). Each major group was subdivided into 4 subgroups depending

Background: Poly-ether-ether-ketone(PEEK) has been introduced to many dental fields. Recently it was tested as a retainer wire‎ following orthodontic treatment. This study aimed to investigate the effect of changing the bonding spot size and location on the performance of PEEK retainer wires. Methods: A biomechanical study involving four three-dimensional finite element models was performed. The basic model was with a 0.8 mm cylindrical cross-section PEEK wire, bonded at the center of the lingual surface of the mandibular incisors with 4 mm in diameter composite spots. Two other models were designed with 3 mm and 5 mm composite sizes. The last model was created with the composite bonding spot of the canine away from the center of t

The researcher highlighted in his research on an important subject that people need, which is the excuse of ignorance in Islamic law. , As the flag of light and ignorance of darkness. Then the researcher lameness of the reasons for research in this subject as it is one of the assets that should be practiced by the ruler and the judge and the mufti and the diligent and jurisprudent, but the public should identify the issues that ignore ignorance and issues that are not excused even if claimed ignorance.
 Then the researcher concluded the most important results, and recommendations that he wanted to set scientific rules for students of science and Muslims in general, to follow the issues of legitimacy and learn its provisions and i

The debate on the methodology of media and communication research is no longer subject to the logic of the contradiction between the quantitative and the qualitative approach, nor the logic of the comparison between them. The nature of the topics presented for research, the problems they raise, the goals to be achieved from the research, and the epistemological positioning of researchers are among the critical factors that dictate the appropriate approach or methodological approaches to conduct their research. This positioning means the implicit philosophical principles upon which any researcher relies and which determine the path he/ she takes to produce scientifically approved knowledge. The method of the researcher's access to the phe

Research seeks to test the impact of the dimensions of mindfulness on  organizational Innovation, proposed in the light of the review literature on two variables of the research, which referred in General to the dynamic relationship between them, as result of weakness of mindfulness as one important factor driving the diversity of innovation and time, ways to sustain and preserve and then support innovations made by creators, weakness in the overall level of organizational Innovation, this represents the problem research, data collection over designing   identification, distributed to sample Formed from (30) head Department at a number of colleges of the University of Baghdad, results confirms the validity of resea