The aim of the research is to determine the impact of evaluation of investment projects after the preparation of investment budgets taking into consideration within the investment budgets the concept of competitive strategy, as the harmony between the preparation of investment budgets and competitive strategy will contribute to the success of economic unity and achieve profits well and achieve a competitive advantage. Strategies for economic units because the most important factor to them is the costs produced and the progress of the research problem is focused on "Is it possible to include a strategy of competition, especially within the investment budget when prepared The study concluded that the investment plan prepared by the two companies has not yet been evaluated and that there is an increase in the actual costs. This is explained by the results. The reason for this is because of the lack of actual production volume and exaggeration in the estimated production volume planned. Feasibility study, and the study proved that there is the possibility of including the strategy of reducing costs within the investment budget and thus can achieve economic unity competitive advantage. Through the conclusions recommends that the researcher to the competent cadres in the economic units to re-evaluate the investment project After the implementation to find out the extent of success achieved and the extent of deficiencies and errors in order to prepare feasibility studies in a good manner and avoid past mistakes in the future, and the need to evaluate the investment budget after implementation, especially if the assessment is in line with the strategy of economic unity, especially if this strategy is to reduce costs .
Objective: The descriptive study was used to evaluate nursing staff performance in cardiac care units at teaching
and non teaching hospitals in kirkuk city: A comparative study.
Methodology: A descriptive study was used to evaluate nursing staff performance in cardiac care units. The study
was conducted from December 29th
, 2013 up to the 27th of Apr. 2014. A non-probability (purposive) sample of
(44) nurses who work in cardiac care unit at Azady teaching Hospital and Kirkuk general Hospital was evaluated by
a questionnaire which consisted of two parts; the first part is concerned with the demographic characteristics of
the nurses and the second part concerned Observation check list for evaluation nursing staff Perfo
The aim of the research was to know the effect of the inquiry wheel model on chemical enlightenment among second-grade middle school female students in government daytime middle and secondary schools. Umm AlQura Middle School was chosen by intentional selection to be its students as the research sample for the academic year (2024-2025). Two groups were chosen, one of which was the experimental group studying using the inquiry wheel model and the other the control group studying in the usual way. The equivalence of the two research groups was verified by a set of variables, which were (chronological age in months, previous information test, Raven's intelligence test, chemical enlightenment scale). As for the research tool, the researchers bu
... Show MoreThe research in the variables of the political process and government stability tried to show the impact of the political process on political stability first, and then on government stability second, given that the political process that was established in 2005 was aimed at achieving legitimacy, and its most prominent tools are elections, leading to achieving political stability, including government stability. The issue of governmental stability is one of the important issues in Iraq, but it has not been achieved, as a result of several factors, including problems in political action, as the political process has not succeeded in leading Iraq to stability.
Rapid and continuous developments and changes in the modern business environment in all areas of economic, environmental, social, technology and communications push economic units to search for modern methods and methodologies to produce products at low cost as well as produce products that meet the wishes of customers in terms of quality and environment to maintain their market position, and accounting for the costs of the flow of materials is one of the most prominent environmental management accounting techniques capable of providing information to help produce
This work provides a historical overview of water storage tanks used for solar energy collection, with a focus on the impact of different geometric configurations on thermal performance and energy storage efficiency. The designs of cylindrical, spherical, rectangular and triangular tanks were reviewed to analyse their effects on thermal gradients, heat retention and energy storage capacity. Within the scope of nominal processes, the study primarily aimed to identify the factors influencing the choice of tank shape in terms of size, capacity and aspect ratio. Another key objective was to assess what enhances heat storage in the tank to improve thermal efficiency. Comparing cylindrical shapes to other shapes, such as spherical, rectan
... Show Moreخلفية البحث: مع دخول جائحة COVID-19 عامه الثالث ، من الواضح أن آثاره تمتد إلى ما بعد الجهاز التنفسي وهي مهمة سريريًا. قد يكون لهذه العواقب أيضًا تأثير على الصحة ونوعية الحياة. ربما يكون ثلث النساء قد عانين من تغيرات عابرة في أنماط الدورة الشهرية نتيجة للضغوط المرتبطة بوباء COVID-19. وقد يكون هذا التغيير ناتجًا عن التوتر والقلق. يمكن أن يكون عدم انتظام الدورة الشهرية أو غيابها مؤشرًا على انخفاض الخصوبة ، والذي يمكن
... Show MoreThe primary objective of current study was to evaluate the effects of different anastrozole dosages on the physiological performance, hematological profile, and serum biochemical parameters of broiler roosters. A total of Twenty-six Lohmann Brown roosters were randomly assigned to four treatment groups. The first group (T1) served as the control and received no anastrozole, while the other groups (T2, T3, and T4) were administered 0.2 mg, 0.4 mg, and 0.6 mg of anastrozole per day, respectively. The first and second groups consisted of six birds each, while the third and fourth groups had seven. The results demonstrated a significant improvement (P ≤ 0.05) in several physiological and biochemical parameters in the group receiving 0.6 mg of
... Show MoreBackground: Cigarette smoking (CS) is a periodontal disease risk factor, affecting clinical parameters such as bleeding on probing (BOP), plaque index (PI), gingival index (GI) and proinflammatory cytokines level. This study examines the impact electronic cigarette use on proinflammatory cytokines and periodontal parameters. Methods: In this non-randomized study, ninety participants diagnosed with gingivitis were assigned into three groups. examined the effect of oral hygiene instructions on periodontal parameters and inflammatory biomarkers. Thirty CS (n=30) vaping electronic-cigarettes (e-cig) (n=29), and non-smoker (NS) (n=31) was included. Clinical parameters including PI, BOP, and GI were recorded at baseline and after 3 weeks
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