The environmental cost management focus on continuous improvement of processes and the various activities of the organization in order to improve the environmental performance by producing an environmentally friendly products lead to a competitive advantage for the organization and supports the activities of their sustainability.

  The study was carried out in Bagel cement factory, one of the pioneer projects in Yemen in manufacturing field, The study found the need to develop a separate section for environmental management in order to put plans and environmental policies and the introduction of a special division in the Department of costs cares about Management practices cost and measure environmental costs, also give solu

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

The basic objective of the research is to study the quality of the water flow service in the Directorate of Karbala sewage and how to improve it after identifying the deviations of the processes and the final product and then providing the possible solutions in addressing the causes of the deviations and the associated quality gaps. A number of quality tools were used and applied to all data Stations with areas and activities related to the drainage of rainwater, as the research community determines the stations of lifting rainwater in the Directorate of the streams of Karbala holy, and the station was chosen Western station to apply the non-random sampling method intended after meeting a number of. It is one of the largest and m

Low-intensity laser irradiation has been explored as an alternative, non-invasive method to encourage chronic wounds to heal. This study aimed to evaluate the effects of low level laser therapy (biostimulation) using semiconductor diode laser with wavelength (785 nm) on the enhancement of chronic wound healing. Fifty patients with chronic wounds were selected to be treated with Low Level Laser Therapy. Their ages ranged between 1 to 76 years. The wound sites were distributed in the lower limb, upper limb, trunk , perineum and head (70%,14%,12%,2%,2%, respectively). Application of laser therapy by noncontact method few millimeters from the skin for 15 minutes per one session twice weekly for two months ; ie,16 sessions for each patient. R

Objectives: To assess quality of health care for clients at outpatient consultancy clinics in Al-Hilla City Hospitals, and to find out significant differences between the clients' perspectives toward quality of health care dimensions and their demographic characteristics such as (residence, age, gender, level of education, and occupation ).
Methodology: A descriptive analytic study design was carried out at outpatient consultancy clinics of Al- Hilla city hospital (Al-Hilla and Al-Imam Al-Sadiq general teaching hospital) from April 10 th to June 15 th 2019. Non – probability (purposive) sample of 200 clients who were coming to the Outpatient Consultancy Clinics were selected. Data is collected through used of an assessment tools an

             The centers of cities and historical quarter are exposed to a severe threat to the values of the physical and legal urban environment as a result of the value deterioration and the emergence, emergence and spread of new values on the intellectual and urban context, which generates the loss of the urban environment for its spatio-temporal continuity, flexibility, adaptation and continuity, and thus urban obsolescence, Hence the problem of the research in “the lack of comprehensiveness of studies on the phenomenon of urban obsolescence and its impact on the decline in the values of the quality of the built environment in historic

Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have complet

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تم في هذا البحث دراسة انموذج متعدد المستوى (انموذج التجميع الجزئي) الذي يعد احد اهم النماذج واسعة الاستعمال والتطبيق في تحليل البيانات التي تتصف بكون المشاهدات فيها تأخذ شكلاً هرمياً او هيكلياً, اذ تم استعمال نماذج التجميع الجزئي وتم تقدير معلمات نماذج التجميع الجزئي (الثابتة والعشوائية) وذلك باستعمال طريقة الامكان الاعظم الكاملة FML وتم اجراء مقارنة بين افضلية هذه النماذج في الجانب التطبيقي الذي تضمن ال