The research illustrated that the theory of constraints is   "A group of concepts and basics that aim at helping the management in order to determine the difficulties and how to overcome these difficulties through determining the necessary change and how these change can be done efficiently and effectively ".

       The research showed that the theory of constraint including its tools calls for magnifying throughput, constricting the product cycle , determining  the optimal production mix , utilization of scare resources and canceling the idle time , that achieving  throughput  increasing  then  increasing  profit .

      Moreov

This research has discussed the origins of ESP, addressed key notions about ESP and examined issues in ESP syllabus design. The content of the paper was determined by a need identified based on my  experience as an ESL instructor designing and delivering the content-based language program - Language Preparation for the Cadets and Employment in the Iraqi  College of Police . These issues, where possible, have been supported by current and pertinent academic literature. It is my sincerest hope that these observations will lend insight into the challenges facing the ESL instructor acting as ESP syllabus developer.

The increase in economic institutions, commercial companies and international trade operations among them across countries and in most countries of the world and the inadequacy of their national laws and national judiciary to settle the disputes arising from them between the parties led to the tendency of legal thought to search for specialized, appropriate and quick tools to decide on them, so international commercial arbitration came In the first place for the settlement of those disputes, especially those that arose within the framework of international trade relations.

As a result, the demand for arbitration, especially international commercial, has increased, while other problems have emerged with it, namely, deceit of oppon

There are many ways to communicate a story, one can tell it, sing it, act it, write it, film it and can draw it. Each form of storytelling has its unique characteristics that separate it from the other forms. These distinguishing characteristics of each form does not indicate the superiority of one form over the other, on the contrary, it indicates the human ability to be creative on many levels. As students of literature, only the written form of a story is taken into account. One reason for the negligence of other forms of storytelling might be that singing and filming a story is not related to literature. But there has been a form of storytelling that uses words along with pictures which eventually became a genre of novels called grap

تكمن اهمية البحث من خلال اجراء دراسة لمقارنة بعض المتغيرات الكينماتيكية لأداء الضربة الخلفية القاطعة (المستقيمة والقطرية) ومعرفة علاقة ذلك بسرعة ودقة الاداء لدى لاعبي التنس بأعمار (14-16) سنة, ومن خلال متابعة الباحثان لأغلب تمرينات المنتخب الوطني ومن خلال المشاركة في اكثر البطولات المحلية لاحظ بان هذه المهارة يتم استخدامها مرة مستقيمة ومرة قطرية وبالتأكيد سوف يكون لدينا اختلاف من حيث المسار الحركي للأداء

طريقة التنفس الانفي البديل تتم عن طريق الشهيق من فتحة الانف اليسرى والزفير من اليمنى  ثم الشهيق من اليمنى والزفير من اليسرى مع تكرار العملية، واستخدم الباحث هذه الطريقة للتعرف على الاستشفاء للملاكمين بدلالة النبض خلال فترة الراحة بين الجولات، وشملت عينة البحث على ملاكمين من فئة الشباب وعددهم (9) ملاكين بمعدل اعمار (17.45) وبعد اخضاعهم الى طريقة الاستشفاء الاعتيادية وطريقة التنفس الانفي البديل خلال الراحة ب

The grey system model GM(1,1) is the model of the prediction of the time series and the basis of the grey theory. This research presents the methods for estimating parameters of the grey model GM(1,1) is the accumulative method (ACC), the exponential method (EXP), modified exponential method (Mod EXP) and the Particle Swarm Optimization method (PSO). These methods were compared based on the Mean square error (MSE) and the Mean Absolute percentage error (MAPE) as a basis comparator and the simulation method was adopted for the best of the four methods, The best method was obtained and then applied to real data. This data represents the consumption rate of two types of oils a heavy fuel (HFO) and diesel fuel (D.O) and the use of tests to conf

وضع (woodruff and siddoway, 1965) معادلة لتقدير مفقودات التربة بواسطة التعرية الريحية تدعى (معادلة التعرية الريحية (WEQ، إذ يعطي حل هذه المعادلة الكمية القصوى للتعرية الريحية تحت ظروف حقلية معينة، وتعتبر دليل في تحديد الأساليب الضرورية لمعالجة التعرية الريحية في تلك الظروف (الطيف وآخرون، 1991). تهدف هذه الدراسة إلى معرفة مدى تأثير التغيرات المناخية في منطقة السماوة جنوب العراق وبغداد وسط العراق طوال فترة 34 سنة في قيم مفقودات

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th