The economical units in the world face great and rapid challenges in all aspects, a matter that requires facing these challenges throughout continuous improving and developing in their performance to keep their competitive position "place".

       The Benchmarking Technique is one of the modern managerial tools that are proved to be successful in application throughout making continuous comparisons between products or services and the best – performance levels the compete with it . This is achieved to develop its performance and give it the competitive criterion with which it faces its competitors.

Two dimensional meso-scale concrete modeling was used in finite element analysis of plain concrete beam subjected to bending. The plane stress 4-noded quadrilateral elements were utilized to model coarse aggregate, cement mortar. The effect of aggregate fraction distribution, and pores percent of the total area – resulting from air voids entrapped in concrete during placement on the behavior of plain concrete beam in flexural was detected. Aggregate size fractions were randomly distributed across the profile area of the beam. Extended Finite Element Method (XFEM) was employed to treat the discontinuities problems result from double phases of concrete and cracking that faced during the finite element analysis of concrete beam. Crac

The Sequencing Batch Reactor system (SBR) is a major component of the municipal wastewater biological treatment system and water reclamation that provides high-quality water that could be reused in restricted plants that which require large quantities of water despite the lack of water. The research aims to investigate the performance of a pilot plant SBR unit under real operation conditions that was installed and operated in Al-Rustamiya Wastewater Treatment Plant (WWTP), Baghdad, Iraq. Results showed that the BOD5/COD ratio of the raw wastewater was within the average value at 0.66 emphasizing the organic nature of the influent flow and hence the amenability to biological treatment. The results also ensured that the treatment pro

The aim of this research is to assess the validity of Detailed Micro-Modeling (DMM) as a numerical model for masonry analysis. To achieve this aim, a set of load-displacement curves obtained based on both numerical simulation and experimental results of clay masonry prisms loaded by a vertical load. The finite element method was implemented in DMM for analysis of the experimental clay masonry prism. The finite element software ABAQUS with implicit solver was used to model and analyze the clay masonry prism subjected to a vertical load. The load-displacement relationship of numerical model was found in good agreement with those drawn from experimental results. Evidence shows that load-displacement curvefound from the finite element m

Abstract

The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa

       The study aimed to determine the extent of market knowledge in the companies researched, as if market knowledge is qualified to lead the companies researched to achieve marketing performance , for this purpose, formulated hypotheses of the study in three hypotheses, the first major hypothesis "there is a correlation with significance of market knowledge to improve the marketing performance  , "while the second major hypothesis, "there is a significant moral influence of market knowledge to improve the marketing performance  " these hypotheses targeting to determine the role played by market knowledge in the leadership of companies researched to achieve improvement in marketing perfor

This search seeks to know the trends of academics in the field of Press and audio, video and read press about paper press compared with continued development and widespread deployment of web journalism. This research belongs to descriptive studies which depends on sample survey approach adopted by five-meter design measuring trends. It contains 28 items having applied honesty and reliability transaction and the scale form is distributed to the sample studied of about 110 professors and then the researcher collects them and then applying the appropriate statistical program to get the results. This search seeks to know the trends of academics in the field of Press and audio, video and read press about paper press compared with continu

In this paper, The transfer function model in the time series was estimated using different methods, including parametric Represented by the method of the Conditional Likelihood Function, as well as the use of abilities nonparametric are in two methods  local linear regression and cubic smoothing spline method, This research aims to compare those capabilities with the nonlinear transfer function model by using the style of simulation and the study of two models as output variable and one model as input variable in addition t

This research examines the relationship between dinar deposits and U.S. dollar payments at the Central Bank of Iraq using monthly data for the period 2016–2025. The ARDL model, the GRU neural network, and a hybrid ARDL–GRU model are applied. The results show that dollar payments are stationary at level, while dinar deposits become stationary after first differencing, with a significant positive long-run cointegrating relationship. The linear ARDL model has limited ability to capture sudden shocks, whereas the hybrid ARDL–GRU model achieves superior forecasting performance both in-sample and out-of-sample. The findings confirm the Central Bank of Iraq’s efficiency in managing domestic and foreign liquidity and maintaining market stab