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jeasiq-2219
The efficiency of Using Attribute and Performance- Based Activity Methods to Raise the Level of Control Deviation A field study in Jaber Bin Hayyan Factory
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Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

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Publication Date
Wed May 01 2013
Journal Name
Iraqi Journal Of Embryos And Infertility Research
Assessment and correlation of Anti-sperm antibod-ies to sperm parameters in normozoospermic men
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The immune infertility caused by anti-sperm antibodies (ASAs) represented about 10–20% of infertility among the couples. The ASAs interfere with sperm parameters such as sperm motility and sperm ability to penetrate cervical mucus, sperm-oocyte binding, and fertilization and embryo development. Objectives: The present study designed to assess semen analysis, presence of ASAs and DNA fragmentation index as well as correlation within these parameters in normzoospermic Iraqi subjects Patients, Materials, and Methods: A total number of Iraqi subjects (116) with range of age (20-51) years and their mean duration of infertility (4.70 ± 2.77). Seminal fluid for macroscopic and microscopic assessments done according to WHO 2010 criteria. The

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of long-term investment on bank profitability : an applied research on a sample of Iraqi banks
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Abstract

                The aim of the research is to demonstrate the impact of long-term investment on profitability, and in order to achieve this goal, long-term investment was chosen, represented by (the ratio of long-term investments to total investments, the ratio of long-term investment to the total (deposits) as independent variables, and studying its impact on the dependent variable, which is profitability as measured by the rate of return on investments, the rate of return on equity. In order to reach the results, the inductive approach and the analytical descriptive approach were used, and the research found a significant impac

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measurement of the effect of some macroeconomic variable on the phenomenon of unemployment in Iraq For the period 2003-2018
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The aim of this research is analysis the effect of the changes in (GDA, g, inflation) at average and standard economic curriculum in composition of the models, depending on SPSS program in analysis, and according to available date from central bank of Iraq and during the period from 2003 to 2018 and by using OLS and estimate of the equation and the results showed a statistical significance relation in incorporeal level 5% and the R2 value equal  to 92.1 refer to the changes in independent variables explain 92% of changes of unemployment and the independent variables effect are very limit depend on estimated parameters in the model and respectively (0.986,0.229,-0.060), the research recommended necessity to active the inve

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of S.N.I.P.S Strategy on the Achievement of Fifth Grade Students in Geography
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The present research aims at identifying the impact of S.N.I.P.S strategy on the achievement of fifth grade students in natural geography

For the purpose of verifying the objective of the research, the researcher put the following zero hypothesis: There is no statistically significant difference at the level of (0.05) between the mean score of experimental group who study according to the (S.N.I.P.S) strategy, and the mean score of control group who study according to the traditional method in the achievement test.

In order to verify the validity of this null hypothesis, the researcher adopted the experimental method. Two groups of (60) fifth grade literary students were collecte

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
OUTDATED VOCABULARY in A. I. HERZEN's NOVEL " who is to BLAME?": УСТАРЕВШАЯ ЛЕКСИКА В РОМАНЕ А. И. ГЕРЦЕНА «КТО ВИНОВАТ?»
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The article considers the main reason for A. I. Herzen's address to obsolete words, which is their ability to acquire a stylistic coloring in the context of speech, as well as the possibility of combining, in some cases, with neutral lexemes of various functional styles. A certain stylistic effect of such characteristics of this type of vocabulary is represented, as a result of which their stylistic coloring in syntagmatic terms does not coincide with stylistic coloring in terms of paradigmatics, that is, in speech they have a completely stylistic meaning. Attention is focused on the role of outdated vocabulary, which consists in the fact that they serve to implement such features of the artistic style as imagery, emotionality, and their

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Publication Date
Fri Sep 30 2011
Journal Name
Al-khwarizmi Engineering Journal
Analysis of Temperature and Residual Stress Distribution in CO2 Laser Welded Aluminum 6061 Plates Using FEM
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This paper develops a nonlinear transient three-dimensional heat transfer finite element model and a rate independent three-dimensional deformation model, developed for the CO2 laser welding simulations in Al-6061-T6 alloy. Simulations are performed using an indirect coupled thermal-structural method for the process of welding. Temperature-dependent thermal properties of Al-6061-T6, effect of latent heat of fusion, and the convective and radiative boundary conditions are included in the model. The heat input to the model is assumed to be a Gaussian heat source. The finite element code ANSYS12, along with a few FORTRAN subroutines, are employed to obtain the numerical results. The benefit of the proposed methodology is that it

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Publication Date
Fri Jul 25 2025
Journal Name
Political Issues
(The Libyan crisis in the Turkish and Iranian perspectives)
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The Turkish intervention in the Libyan crisis in the recent period was a trigger for more tension than a solution - as Turkey claims - as Turkey seeks to quickly set a welcome military footing in Libya to prevent the reconciliation government from falling and planning to start exploration for gas and oil in Libya to solve the Turkish energy crisis, that is, the energy exchange for security and trying to exploit the situation to establish a new gathering of proTurkish political Islam, as for the Iranian position on the Libyan crisis, it does not exceed a logistical role and provide Turkey with expertise in circumventing international sanctions and assisting it in transporting fighters and weapons to Libya, Iran has also deliberately added so

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Publication Date
Fri Jul 25 2025
Journal Name
Journal Of The College Of Languages
المنبهات الحسية في المسكوت عنه في شعر مسلم بن الوليد ـ صريع الغواني (ت 208 هـ )
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The poet dependent formation of a caupillary to stimuli ,sensory based on the areas of cognition in cluding raises every sense in the mind of therecipient , taking advantage of the senses which help him to perception and imagination and photography .i wanted in my Research that showed silent in the poetry of muslim Ibn al walid by the method of use the senses and then method of imaging divided the research to the axes according to topics hair began to praise ,I have found through mating poetic image with silent about the poet in the purpose of praise that he wanted . the caliphate of yazidI bnmazidknignt courageous , and thisis found in the clear signals in the poems silent poet what he wanting saying . The purpose that I choose to look out

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Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Engineering
Mechanical Properties of High Performance Concrete Containing Waste Plastic as Aggregate
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         The world's population growth and the increasing demand for new infrastructure facilities and buildings , present us with the vision of a higher resources consumption, specially in the form of more durable concrete such as High Performance Concrete (HPC) . Moreover , the growth of the world pollution by plastic waste has been tremendous. The aim of this research is to investigate the change in mechanical properties of HPC with added waste plastics in concrete. For this purpose 2.5%, 5% and 7.5% in volume of natural fine aggregate in the HPC mixes were replaced by an equal volume of Polyethylene Terephthalate (PET) waste , got by shredded PET bottles. The mechanical propert

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Variation in the degree of Continentality climate of Iraq
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This research paper is about thevariationin the degree of Continentality climate of the
Iraq during (40) years for a number of climate station. Using Poresof formula, it is found out
that the climate of Iraq ranges between extreme Continentality and very extreme
Continentality, and that the Continentality degree is characterized with extreme frequency
from one year to another. In certain years, the degree of climate Continentality decreases
while in other years it rises in such a way that there is no similarity in the Continental degree
from one year to another for the same station.
As for the general trend of the degree of Continentality, the last years had noticed
special variations, which are divided in to thre

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