The diversity of cultures is still the title of an Iraqi specificity that gave the society a diversity and this is reflected in the journalistic reality with the changing of the political system generate a new political and ideological life that differs from what is prevailed during the decades. However, its exacerbation of the degree of division is an additional duty for the press as a cultural platform and a knowledge bridge that contributes to the process of dialogue, addressing the differences, establishing a politically homogeneous structure through the state and socially by uniting all components of society and working to raise public awareness of the importance of national belonging to build a modern state. Cultural diversity is a

The business environment is witnessing tremendous developments in the field of production and technology, which requires the development of production methods to go in line with these developments and the increasing competition, which has gone beyond the economic aspects to extend to the environmental aspects, as economic units tended to adopt a cleaner production strategy and through what they achieve by producing environmentally friendly products and achieving economic efficiency. Reducing costs, providing a safe and clean environment for workers, and reducing waste from production operations.

The system of accounting information role in the success of the economic unit, whether for-profit or non-purposeful, and through the availability of financial reports of information accounting for quality properties in the financial reports, which are the final product of all departments, sections and other parties, including help in strengthen the decisions of the administration and operations of Information economic Unity. The municipalities of economic units, non-profit, which is characterized by certain characteristics, including the multiplicity of activities (service, productivity, construction) and multiple sources of access to resources, so the accounting information system that seeks to provide decision makers with information o

The operation of production planning is a difficult operation and it's required High effect and large time especially it is dynamic activity which it's basic variables change in continuous with the time, for this reason it needs using one of the operation research manner (Dynamic programming) which has a force in the decision making process in the planning and control on the production and its direct affect on the cost of production operation and control on the inventory.

The main objectives of present study are to evaluate the trace elements pollution in the sediment of the Tigris River and drainage canals in Wasit Governorate, Iraq. Assessment of trace elements pollutants were conducted for 18 sediment samples collected in March 2017. Trace elements were analyzed in sediment Tigris River samples in Wasit Governorate. This metal pollution was evaluated using geo-accumulation (I-geo) index, Contamination Factor (CF) and Pollution Load Index (PLI). According to  these statistical indices, the sediments collected from Tigris River in the study area are highly polluted with Titanium (71.9 ppm), Nickel (226.6 ppm) Chromium (425.2 ppm), Cadmium (2ppm) and Molybdenum (15.8 ppm) while  the sediments&nb

The main purpose of this investigation is to evaluate the concentrations of six essential metals (Na⁺, Mg²⁺, K⁺, Ca²⁺, Fe²⁺ and Zn²⁺) in saffron and a farm soil using the neutron activation analysis (NAA) as a nuclear spectrometry method. The stratified random sampling method was used here. The NAA results showed the well uptake of Mg²⁺, K⁺, Ca²⁺, Fe²⁺, and Zn²⁺ in saffron, which is lower than the toxicity range. Based on the contamination factor and geoaccumulation index, soil contamination levels were determined uncontaminated by Zn, moderately contaminated by Na⁺ and Fe²⁺, and strongly contamin

In this study the effect of fiber volume fraction of the glass fiber on the thermal conductivity of the polymer composite material was studied. Different fiber volume fraction of glass fibers were used (3%, 6%, 9%, 12%, and 15%). Specimens were made from polyester which reinforced with glass fibers .The fibers had two arrangements according to the direction of the thermal flow. In the first arrangement the fibers were parallel to the direction of the thermal flow, while the second arrangement was perpendicular; Lee's disk method was used for testing the specimens. The experimental results proved that the values of the thermal conductivity of the specimens was higher when the fibers arranged in parallel direction than that when the fibers

The artistic process operates whether in general in all arts or specifically in one type of arts or one of the genres of arts types on the preoccupations of the pressing artistic references as the founder of the artistic work in the material formulations on the one hand and on the other hand as a translator to understand the artistic achievement in general and plastic art in particular and for the importance The researcher chose the title of her research tagged (the preoccupations of the pressing reference and its impact on the formations of postmodern arts).
The first chapter of the methodological framework deals with the problem of research, importance, objective, limits, and then terminology and its definition, and then the secon

   The aim of the research is to use methods based on cost-based activities )ABC) to identify the activities that cause the costs resulting from the environmental impact of the gas filling company and then to manage on the basis of the activities to manage the costs of these activities, which in turn rationalizes the environmental costs by eliminating activities that do not add .The research a number of conclusions, the most important of which is that the management of the company should continuously seek to train and qualify its staff on the accounting systems, especially in the field of accounting of environmental costs, the high environmental costs by the company, bears as a result of its activity.