Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

The paper include study the effect thickness of the polymeric sample which is manufactured by thermo press way. The sample was used as an active tunable R6G laser media. The remarks show that, when the thickness of the samples is increased, with the same concentration, the spectrum will shift towards the short wavelength, & the quantum fluorescence yield will increased. The best result we obtained for the quantum fluorescence yield is (0.68) at the sample, with thickness (0.304mm) in Ethanol solvent, while when we used the Pure Water as a solvent, we found that the best quantum fluorescence yield is (0.63) at (0.18mm) thickness of the sample.

The performance in the 110-meter hurdles at the sprint hurdles event is determined by several physical and physiological qualities. Nonetheless, relatively little attention has been paid to the predictability of such factors in determining race performance. This study seeks to fill this gap by establishing the most critical physical and physiological characteristics affecting elite hurdlers’ performance and creating a statistical model that predicts race times from the identified measurable characteristics. The study utilized a descriptive research design in-volving six elite male hurdlers, all of whom completed a battery of standardized physical and functional tests to assess their explosive lower-body strength, agility, reaction

Abstract

    In order to enhance the efficiency of flat plate solar water collectors without changing in its original shape and with low additional cost, twisted strips are inserted inside its riser pipes. Three flat plate collectors are used for test. Family of twisted strips are inserted inside each collector risers with different twisted ratios (T_R=3,4,5). The collectors are connected in parallel mode (Z-Configuration) and are exposed to the same conditions (solar radiation and ambient temperature) .The experimental results show that, the highest heat transfer rate occurs at twisted ratio (3) .Consequently, for the same twisted ratio the daily efficiencies for the solar collector at d

The paper include studies the effect of solvent of dye doped in polymeric laser sample which manufactured in primo press way, which is used as an active (R6G) tunable dye lasers. The remarks show that, when the viscosity of the solvent (from Pure Water to Ethanol), for the same concentration and thickness of the performance polymeric sample is increased, the absorption spectrum is shifts towards the long wave length (red shift), & towards short wave length (blue shift) for fluorescence spectrum, also increased the quantum fluorescence yield. The best result we obtained for the quantum fluorescence yield is (0.882) with thickness (0.25mm) in Ethanol solvent in concentration (2*10-3mole/liter), while when we used the Pure Water as a solvent,

Arts acts to reduce and exclude everything that is not necessary in the delivery of meaning, especially representative performance, which is based on the intensification of the physical and vocal actions, and in drawing the dimensions of the character. And because that, the artistic staff, among others in the ministry of education, are considered the cornerstone, in the development of theatrical activities in schools, this research came to find out the extent to which teachers in primary schools, in secondary schools and artistic supervisors rely on shorthand mechanisms in the representative performance.
The current research relied on the descriptive approach, in analyzing his sample, which was deliberately chosen, Among the most imp

The trading banks in Iraq invest their funds according to regulations imposed by the Central Bank in Iraq in different financial fields like stock exchanges, acquire stocks as assets that could be sold at any time as well as make loans and contributing in corporations establishment also magnitude foreign capital through direct contacts with foreign exchange markets.

We can summarize the problem of this paper as shortage in mathematical models that used in studying and analyzing these investments and according to this problem we used (a constructed mathematical model ) consists of three major indicators: profitability of total investment assets which is divided into three sub-indicators: owners equity risk indicator, debits risk i

 Is the subject of the financial structure of the most important topics for which she received the interests of scientific research in the field of financial management , as it emerged several theories about choosing a financial structure appropriate for the facility and behavior change funding them , and in spite of that there is no agreement on a specific theory answer various questions in this regard , and a special issue of the financial structure optimization.

The objective of the research was to identify the most important theories of the structure of modern financial theory has been to focus on the capture of financial firms in two different stages of their life cycle , so-called growth and ma

In order to improve the students’ performance level in some of the skills that are implemented on the mat device of ground movements, including the front and rear rolling, it is necessary to study the most important indicators that have a clear impact on the performance of those rolls. Among the objectives of the research: To identify the percentage of the contribution of flexibility of the hip joint, the angle of the knees and the muscular strength of the arms in the performance of the front and rear rolling skills, an opening of the research sample. The researchers used the descriptive method in the survey method for its suitability to the nature of the work, and the research community was represented by students of the third st

The purpose of this paper is to identify the statistical indicators of the searched variables and identify the relationship between the cognitive learning outcome and the performance of the two mastering skills by parallel spherical standing and equilibrium on the balance beam. And the identification of the percentage of the cognitive learning outcome contribution to the performance of the two mastering skills by parallel spherical standing and the equilibrium on the balance beam. The two researchers used the descriptive approach in the survey method and the correlational relations, being the most appropriate to the nature of the research problem. The research community for the second stage students in the College of Physical Education and