In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

          Caffeine (1,3,7-trimethylxanthine), which is the most widely consumed stimulant in the world, had been isolated and estimated gravimetrically in fifteen  different commercial kinds of tea found in the Iraqi market.The kinds of tea were chosen according to their differences in the degree of fermentation and the method of processing i.e. black , gray and  green . The isolated caffeine was identified by melting point, sublimation, TLC, chemical tests, UV , IR , HPLC and CHNO analysis.                                 &nb

The role of the ABC system in determining the costs of services in Iraqi banks

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The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is

DBN Rashid, Asian Quarterly: An International Journal of Contemporary Issue, 2018

The discourse surrounding lingual sovereignty within the African postcolonial context is profoundly intertwined with the fabric of cultural identity and self-determination. Language serves not merely as a conduit for communication but as a repository for a people's collective consciousness, encapsulating their traditions, thoughts, and perspectives. In the realm of postcolonial literature, this dialogue often grapples with the paradox of expressing indigenous narratives through the linguistic tools of former colonizers. Chinua Achebe's seminal work, "Things Fall Apart," exemplifies this conundrum, artfully weaving the orature and culture of Umuofia within the English language. Achebe's choice to write in English—a language imposed upon hi

      Twitter popularity has increasingly grown in the last few years, influencing life’s social, political, and business aspects. People would leave their tweets on social media about an event, and simultaneously inquire to see other people's experiences and whether they had a positive/negative opinion about that event. Sentiment Analysis can be used to obtain this categorization. Product reviews, events, and other topics from all users that comprise unstructured text comments are gathered and categorized as good, harmful, or neutral using sentiment analysis. Such issues are called polarity classifications. This study aims to use Twitter data about OK cuisine reviews obtained from the Amazon website and compare the effectiveness

An idea of a colored glaze is presented in this study to hide and dispose all the obstacles of using solar systems as facades integrated with buildings. This aim is achieved  by designing multilayer optical interference filters by using Mat lab program . Appropriate dielectric materials, namely NdF₃ of high refractive index (n_H =1.6)  and ThF₄ of low refractive index (n_L =1.5143) were employed. Quarter wave thicknesses of high (H) and low (L) refractive index were deposited on a microscopic slide substrate with n=1.513 and 550 nm design wavelength (l_°). Two optical models were designed, which are Air//HL//glass and Air//LH//glass,  for even numbers of layers (2-32 lay

The research is concerned with studying the characteristics of Sustainable Architecture and Green Architecture, as a general research methodology related to the specific field of architecture, based on the differentiation between two generic concepts, Sustainability and Greening, to form the framework of the research specific methodology, where both concepts seem to be extremely overlapping for research centers, individuals, and relevant organizations. In this regard, the research tend towards searching their characteristics and to clearly differentiates between the two terms, particularly in architecture, where the research seeks understanding sustainable and green architectures, how they are so close or so far, and the