Pollution of the aquatic environment and the depletion of the natural resource cause imbalance in the natural balance of the river environment and contributes to the deterioration of life and the killing of living organisms. Most of the old and modern cities and urban centers were set up close to the rivers because water enters the main lifeblood and all its facilities. The proximity of cities to rivers caused environmental problems resulting from the dumping of residues of these cities to a large and continuous, these wastes include all uses of the city (industrial, agricultural, residential and commercial) and others. The accumulation of these wastes inside the rivers water kills life and makes them unsuitable for various uses to bury

The present study aims at empirically investigating the effect of vocabulary learning strategies on Iraqi intermediate school students’vocabulary performance and reading comprehension. The population of the present study includes all the 1^st year male students of  Al-Wark’a intermediate  school of Al-Risafa 1/ General  Directorate of Education for the first course of the academic year (2015-2016). To achieve the aim of the study ,a pre-test and post-test after (5) weeks of experiment are administrated .The sample of the present study consists of (100) subjects :(50) students as an experimental group and other (50) students as  a control group . The subj

The textile industries play a prominent role in reviving the national economy, but they are currently suffering from several problems, including the high costs of their activities, the low quality of their production processes, and accordingly, the hexagonal diffraction approach came to help analyze production activities to determine which of them are the most expensive and do not have a benefit or cost greater than Its benefit as a result of waste and losses that accompany its implementation. And by applying to the Iraqi mechanical carpet factory, the research reached several conclusions, the most important of which is the presence of several sources of waste and loss, such as activities and operations that do not add value, whi

The field study of this paper focused on the motives for lawyers to use the website
of the Supreme Judicial Council, and the gratifications achieved as a result of its use.
This study sought to achieve a number of goals, including:
1. Monitoring the patterns of lawyers’ use of the website of the Supreme Judicial Council.
2. Determining the forms that lawyers use to interact on the website of the Supreme
Judicial Council.
This study is a descriptive in kind as the researcher relied on the ‘survey method’ in
its study of the external audience (lawyers) using the questionnaire and scale toolThe questionnaire was distributed among a deliberately chosen sample, consisting of
(160) lawyers who used the website of

Objective: To know the recent shifts in the decision-making process and theories and stages, techniques and systems affecting it.
      The need for research coming  because of the problems that accompany the decision as a result of the failure Sometimes, poor visualization or the narrow perspective of decision-making than miss the opportunity to choose alternatives or options of the most effective and appropriate to solve a problem.
      And has received exceptional decision-making process in administrative studies and research to enable the organization to continue its activities and its high efficiency, especially successful that the decision depends on the future,

The Migration is one of the important dynamic population movement phenomena in population studies because of its great impact in changing many demographic characteristics between the region of origin and arrival. And the multiplicity of forms and types according to the different reasons for it and the motives that prompted the population to move, as well as the currents and their size are also different according to the different causes, and here there are many types of migration, and many of them have been studied at the local and regional levels, and as long as the population is in a continuous dynamic movement, other types of migration are generated. (Al Douri, 2015, 230)          &nbs

دور الذكاء الصناعي في تحقيق رضا الزبون وانعكاسه على محاسبة التكاليف بحث تطبيقي في شركة الصناعات الالكترونية

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

Big developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological, and the cost accounting has benefited from this technology to development its goals in the regulatory process through the use of non-destructive evaluation perspective in carrying out its functions and to provide appropriate assistance for the use of the products, which were traditional accounting does not take them into consideration. The research aims to a statement that the u

Euphemisms are advantageous in people’s social life by turning sensitive into a more acceptable ones so that resentful feelings and embarrassment can be avoided. This study investigates the ability of Iraqi English learners in using euphemistic expressions, meanwhile, raising their awareness and the faculty members in English teaching faculties regarding the relevance of discussing the topics that demand euphemisation. This study comprised three stages: initial test, explicit instruction with activities, and a final test for the students’ development in this domain. A test has been distributed among 50 respondents, who are at the fourth year of their undergraduate study at the University of Babylon/ College of Basic Education. The lo