Facing industrial companies many pressures and challenges due to rapid changes in the business environment of contemporary, which requires them to do their performance look more inclusive rather than limiting performance evaluation on the financial perspective in spite of its importance, prompting companies to rethink their reality competitive through the adoption of methodologies and new philosophies to manage competitiveness of total quality management, and re-engineering of production processes, and knowledge management,... etc., as This study framework cognitive and practical "to evaluate the performance of a company Diyala General Electric Industries and how to rehabilitate in light of the options and alternatives strategy available, due to problems experienced by companies Diyala General under exposure trade of goods and services and weak competitiveness, and aims to stand on the results of evaluating the performance of the company for the development of alternatives and options Alstratejahlaadh rehabilitation company to correct its course to raise the competitiveness of the industry itself, in light of the speed changes in the economic environment domestically and internationally, in order to prophylaxis of their standard competitive to keep up with technological developments and industrial. study included three axes president, the first dealing with (the concept of assessment Aladaoualaguetsada and analysis strategic environment industry) The second phase offender Applied to study, which showed efficient economic performance of companies Diyala during the search, which led to lack of capacity utilization productivity of the company as required as well as the intensity of competition for industrial products, it all led to not to create added value to the desired level, which in turn led to low volume profit in the company as a whole, and the third dealt with ways to improve the competitive company Diyala within the vision and rehabilitation of the company. The study concluded with a number of conclusions and propose some solutions that suit and the possibility of the state and the requirements of the future stage to contribute to raising the competitiveness of the company.
Background: The aim of the present study is to evaluate the esthetic smile in sample of Iraqi adults and to assess the gender differences. Materials and Methods: 100 persons (50malesand 50 females had class I normal dental and skeletal selected for this study.Clinical examination and digital photograph with posed smile were performed for each individual. Six linear soft tissue parameters in each photograph using AutoCAD program 2011. Five visual and four quantitative evaluations of the smile were studied for eachsubject. The smile arch and index, buccal corridor spaces (BCSs) were studied.Descriptive statistics of the measurements were calculated. Independent student’s ttestswere used to evaluate the gender differences. Statistics: Desc
... Show MoreThis study investigates consecutive reaction assisted by pervaporation for the first time. It studies the saponification of diethyladipate DA with sodium hydroxide NaOH solution synchronous with separating ethanol from the reaction mixture through an aqueous – organic membrane. The effect of time on some variables such as: permeated ethanol concentration EtOH wt%, separation factor (α), concentration of NaOH solution CB in the reaction medium and the conversion of DA to monoethyladipate (the intermediate product) was studied. It was shown that EtOH wt% and the conversion increased with increasing time unlike CB but (α) showed the existence of maximum value during the time of experiment. The process of reaction assisted by pervaporation
... Show MoreIn the present work, a d.c. magnetron sputtering system was designed and fabricated. The chamber of this system was includes from two copper coaxial cylinders where the inner one used as a cathode (target) while the outer one used as the anode with Solenoid magnetic coil located on the outer cylinder (anode). The axial profile of magnetic field for various coil current (from 2A to 14 A) are shown. The plasma characteristics in the normal glow discharge region are diagnostics by the 2.2mm diameter Langmuir probe with different length along the cathode and located at different radial positions 1cm and 2cm from the cathode surface. The result of this work shows that, the electron energy distributions at different radial positions along the
... Show MoreBackground: Knee osteoarthritis (KOA) is a common joint disorder leading to considerable pain and locomotor disability in lower limb function. Locomotor disability, which is difficulty in activities of daily living related to lower limb function, can be the consequence of KOA, so early diagnosis and management may improve quality of life.
Objective: To assess the contribution of radiological osteoarthritis of the knees to disability in the activities of daily living related to lower limb function.
Methods: One hundred twenty Iraqi KOA patients (104 females and 16 males) who were attending to Rheumatology Unit, Full history was taken and complete clinical exami
... Show MoreBlends of Polymethyl methacrylate (PMMA)/polyvinyl alcohol (PVA) doped with 2% weight percentage of Sn were prepared with different blend ratios using casting technique. The measurements of A.C conductivity σa.c within the frequency range (25kHz – 5MHz) of undoped and Sn doped PMMA/PVA blends obeyed the relationship σ= Aws were the value of s within the range 0 > s > 1. The results showed that σa.c increases with the increase of frequency. The exponent s showed preceding increase with the increase of PVA content for PMMA/PVA blends doped with Sn. The dielectric constant, dielectric loss, A.C electrical conductivity are varied with the concentration of PVA in the blend and frequency of applied electrical field.
Newspaper headlines are described as compressed and ambiguous pieces of discourse that represent the bodies of the articles. Their main function is to provide the readers with an informative message they would have no prior idea about. Ifantidou (2009) claims that the function of a headline is to get the readers’ attention rather than providing information because it does not have to represent the whole of the article it refers to. This paper aims at examining this hypothesis in relation to scientific news headlines reported by a number of news agencies. The paper follows Halliday (1967) information structure theory by applying it on ten selected headlines; each two headlines represent one scientific discovery reported by different new
... Show MoreThis research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t be activated from the general foundation taxes.
And so , this research includes four fields:-
... Show MoreMany behavioral researchers pointed out the importance of relaxation techniques in the treatment of different psychological disorders where find the importance of these techniques in reducing anxiety and stress and the resulted of behaviors and habits, with the development of these techniques are being used to gain public health, whether mental health or physical or mentality, and one of these techniques is music therapy that reduces tension and anxiety and operates a state of relaxation, which is used in the treatment of patients of dental clinic.
Re
... Show MoreThe purpose of this study is to explore whether the adoption of Beyond Budgeting (BB) as a management accounting practice (MAP) contributes to developing intellectual capital (IC) and creating value in Iraqi companies. This requires an understanding of the views of the Iraqi managers about the nature of the information provided by this practice, which may be used to determine whether this information is relevant in the management of IC in the context of Iraq. This research aims also to explore the challenges of the adoption of the BB in planning and controlling IC in Iraq. The study adopts a qualitative approach and an interpretive paradigm. It also adopts a semi-structured interview method of collecting data from executive managers
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