With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

Electronic banking plays a prominent role in providing the best banking services and upgrading the banking sector for the better, so this study aimed to shed light on the most prominent obstacles that prevent the application of electronic banking in banks operating in the city of Nasiriyah, and in order to achieve this goal the researcher used the descriptive analytical approach And through a questionnaire form that was distributed to a group of employees, numbering (60) employees in the upper, middle and operational departments in a number of branches of private banks operating in the city of Nasiriyah, namely (the Iraqi Trade Bank, the Gulf Commercial Bank, the Bank of Baghdad, the Union Bank of Iraq), which represented The stu

A newly developed analytical method characterized by its speed and sensitivity for the determination of metoclopramide hydrochloride (MCP-HCl) in pure and pharmaceutical preparation via turbidimetric measurement (0-180o) by Ayah 6SX1-T-2D Solar cell-CFI Analyser. The method was based on the reaction of phosphomolybdic acid with metoclopramide hydrochloride in acidic medium to form yellowish white precipitate for the ion-pair complex. Turbidity was measured via the reflection of incident light that collides on the surface precipitated particles at 0-180o. Chemical and physical parameters were studied and optimized. The calibration graph was linear in the range of 0.0005-3 or 0.0005- 4 mMol.L-1, with correlation coefficient r = 0.9947&

The present research aims to identify and define the basic dimensions of the information management strategy and the administrative creativity in the Faculty of Management and Economics / the University of Kirkuk, as well as the role played by the dimensions of the information technology management strategy in achieving the administrative innovation in the college and the research problem was formulated in several questions. The research problem was formulated in several questions centered on the correlation between the research variables, and the research was based on a major hypothesis and five sub-hypotheses emerged from which it was subjected to several tests to ensure its validity. The researcher used the descriptive-analyti

A newly developed analytical method characterized by its speed and sensitivity for the determination of mefenamic acid (MFA) in pure and pharmaceutical preparation is established via turbidimetric measurement (0-180o) by Ayah 6SX1-ST-2D Solar cell CFI Analyser . The method was based on the reaction of
phosphomolybdic acid with mefenamic acid in aqueous medium to form blue color precipitate as an ion-pair complex . Turbidity was measured via the reflection of incident light that collides on the surface precipitated particles at 0-180o . The chemical and physical parameters were studied and optimized. The calibration graph was linear in the range of 0.3-7 or 0.3-10 mMol.L-1, with correlation coefficient r = 0.9907 or 0.9556 respectively

Role of public relations (PR) and from one community to another, depending on the different cultures of these societies in General, and different ethical values established by their practitioners in these communities organizations  , public relations in developed societies, and in  some developing countries have taken great strides to contribute to the strategic planning and decision-making, in the framework of their commitment to the values and ethical standards for practitioners, In contrast, we find that applied in Iraq still skips phase coordinate with different communication means with the aim of advertising and publicity for the organization. As a result of the limited recognition of the strategic and vital 

Abstract

The study aims to identify the levels of core competencies dimensions and types of organizational flexibility in the investigated organization, as well as to determine the nature of the relationship and the impact of core competencies dimensions with the process of organizational flexibility. Thus, a number of research questions were presented to express the research problem as follows:

• What is the level of the investigated individuals' awareness to core competencies and organizational flexibility across their dimensions and types in the investigated organization?
• To what extent are core competencies and organizational flexibility available in the Organiz

Background: Errors of horizontal condylar inclinations and Bennett angles had largely affected the articulation of teeth and the pathways of cusps. The aim of this study was to estimate and compare between the horizontal condylar (protrusive) angles and Bennett angles of full mouth rehabilitation patients using two different articulator systems. Materials and Methods: Protrusive angles and Bennett angles of 50 adult males and females Iraqi TMD-free full mouth rehabilitation patients were estimated by using two different articulator systems. Arbitrary hinge axis location followed by protrusive angles and Bennett angles, estimation was done by a semiadjustable articulator system. A fully adjustable articulator system was utilized to locate th

   This study involves the synthesis of new azodye, derived from 2-Amino-6ethoxybenzothiazole and 4-Chloro-3,5-dimethylphenol . The characterization of dye has been described by C.H.N. The TG , IR and Visible. spectroscopic techniques .The acid-base properties were studied at different pH values . The ionization and protonation constants of dye were determined. Solvents effects were also studied at different solvents polarities . The optimum conditions of this formation of complex with Fe(III) were investigated . The analytical applications of this azodye , were studied like; using it as acid-base indicator , and for the determination of nitrite ions