Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

The frog has a highly developed nervous system. It consists of a brain, a spinal cord and nerves. The brain is the only center for the control of all vital activities as it receives impulses from different parts of the body through sensory nerves and issues orders through motor fibers to different parts of the body for appropriate action. The Aims of studyis general morphological structural of the brain and spinal cord in the Iraqi frog Rana ridibunda ridibunda. The brains of twenty of frogs belonging to class Amphibia were studied using conventional techniques of dissecting microscopy. All samples were sacrificed and anesthetized and then they were removed completely from the neurocranium, cranial, sensory nerves and the meninges and trans

Cadmium sulfide and Aluminum doped CdS thin films were prepared by thermal evaporation technique in vacuum on a heated glass substrates at 373K. A comparison between the optical properties of the pure and doped films was made through measuring and analyzing the transmittance curves, and the effect of the annealing temperature on these properties were estimated. All the films were found to exhibit high transmittance in the visible/ near infrared region from 500nm to 1100nm.The optical band gap energy was found to be in the range 2.68-2.60 eV and 2.65-2.44 eV for CdS and CdS:Al respectively , with changing the annealing temperature from room temperature to 423K.Optical constants such as refractive index, extinction coefficient, and complex di

Praise be to Allah and peace and blessings be upon our Prophet Muhammad and on his family and companions
Yet,
The prophets (peace be upon them) urged all thevalues and one of these is the value of work which is of a great importance, that all nations have gathered against us as the eaters gather at a bowl. One of the reasons of our weakness and the strength of our enemy is that we have neglected the value of work. And rather a large number of ignorant and uneducatedpeople started to believe that the means of living, triumph, gaining power, and establishing a civilization are given by Allah with neithergainingnoreffort from us. While we find in the past that Allah the Almighty narrated to us the story of Mary (Peace be upon her) and

Background: Waterpipe and cigarette are two products of tobacco consumption, tobacco use has detrimental effects on the oral cavity, numerous studies around the world have reported a significant relationship between smoking and increase dental caries and viable count of cariogenic bacteria, Materials and Methods: unstimulated saliva was collected from 84 subjects and divided equally into three groups waterpipe smokers, cigarette smokers, and non-smokers all of the participants are adult male aged between 25-60 years, dental caries was measured by use DMFT index, while S.mutans and S.sobrinus were isolated by using a selective medium SB 20M (Sugar bacitracin-20 modified) agar Results: this present study showed a significant (p≤0.01)

This research aims to investigate the effect of four types of nanomaterial on the Marshall properties and durability of warm mix asphalt (WMA). These types are; nano silica(NS), nano carbonate calcium (NCC), nano clay(NC), and nanoplatelets (NP). For each type of Nanomaterial, three contents are tried as following; NS(1%, 3%, and 5%), NCC(2%, 4%, and 6%), NC(3%, 5%, and 7%), and NP (2%, 4%, and 6%) by weight of asphalt cement. Following Marhsall mix design method, the optimum asphalt cement content is determined, thereafter the optimum dosage for each nanomaterial is obtained based on the highest Marshall stability value. The durability of the control mix (no nanomaterial) and modified mixtures have been compared based on moisture damage, r

The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose o

Electrochemical Machining is a term given to one of nontraditional machining that uses a chemical reaction associated with electric current to remove the material. The process is depending on the principle of anodic dissolution theory for evaluating material removal during electrochemical process. In this study, the electrochemical machining was used to remove 1 mm from the length of the a workpiece (stainless steel 316 H) by immersing it in to electrolyte (10, 20 and 30 g) of NaCl and Na₂SO₄ to every (1 litter of filtered water).  The tool used was made from copper. Gap size between the workpiece and electrode is (0.5) mm. This study focuses on the effect of the changing the type and concentration of electroly

It is necessary to examine the nature of the Turkish position and what Turkey seeks to achieve at the international, regional and Iraqi levels. Or is this external role an expression of foreign policy and has not yet reached the level of maturity that reaches the stage of strategy? The answer to this question is the essence of research in the Turkish role. The answer to this question requires the realization of the elements and pillars that guarantee Turkey's continuity and survival. Continuity is a cornerstone of the strategy. The continuity of the role and its interaction with the event and the ability to employ multiple alternatives are what qualify the state to describe its politics. The external strategy has evolved into. In order t

The increasing use of polymeric materials in the daily life, leads to challenges in the processing industry to deliver high performance materials with affordable terms. However, new processing techniques lead to high costs. In order to reduce processing costs it is necessary to understand the non-Newtonian behavior of the polymers in their molten state to be able to simulate the processes before the construction of the plants starts. Here the shear thinning behavior of the viscosity of polymeric melts is essential. Thus, this paper deals with the experimental investigation of the thermo-rheological behavior of the viscosity of one of the most used polymers (Polypropylene) over a wide range of temperatures and shear rates.  Furthermo