Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

the reality of small and medium enterprises analysis reflects weaknesses plaguing these enterprises and strengths that are characterized by, and thus the formulation of appropriate solutions to the obstacles faced by these enterprises to enhance its contribution to the achievement of economic and social development. Iraqi small and medium enterprises suffer from several obstacles stand in front of development and  support their competitiveness, the finance one of the main obstacles which impede growth and development of these enterprises, noting the banking system in Iraq reluctance to lend to small and medium-sized enterprises, as a result of the high cost of lending these enterprises compared to large projects, as well as

Molecularly imprinted polymers (MIPs) are an effective method for separating enantiomeric compounds. The main objective of this research is to synthesize D-arabinitol MIPs, which can selectively separate D-arabinitol and its potential application to differentiate it from its enantiomer compound through a non-covalent approach. A macroporous polymer was synthesized using D-arabinitol as a template, acrylamide as a functional monomer, ethylene glycol dimethacrylate (EGDMA) being a cross-linker, dimethylsulfoxide (DMSO) being a porogen, as well as benzoyl peroxide being an initiator. After polymer synthesis, D-arabinitol was removed by a mixture of methanol and acetic acid (4:1, v/v). Fourier-Transform Infrared spectroscopy (FT-IR) and Scan

Break in the bond and its impact on the difference of scholars

This study aims to deliver the woman’s image and to unveil on how to be introduced in the TV series. The research is based on the survey method-using content analysis tool. The research sample represented in the TV series produced by the IMN, which were displayed in 2014 and used the pattern of Margaret Gallagher to analyze the content of the series in accordance with the frame analysis theory.
The study came up with declination of the woman’s representation compared with man in Iraqi TV drama, also the study finds that the series introduced the woman according to the personal, social, political, and economic frames in a standardizing method. It focuses on the characteristics always attributed to it as showing her obedient of the

Hypertension is identified as one of the most significant risk factors for cardiovascular diseases (CVDs). There is growing evidence showing that oxidative stress plays a major role in hypertension. Increased production of reactive oxygen species and decrease bioavailability of antioxidant have been demonstrated in experimental and human hypertension. The present study was directed to determine the beneficial effect of the antioxidant vitamin C in patients with essential hypertension treated with the calcium channel blocker (amlodipine) or with the angiotensin converting enzyme inhibitor (enalapril). Ninety six patients (50 females and 46 males) with essential hyp

This research was conducted to determine content levels of heavy metal pollution. Samples taken from Ishaqi River bank and adjacent agricultural soils area, in ten sites, distributed along 48 km of the Ishaqi River, north Baghdad. The evaluated metals were Zinc, Copper, Manganese, Iron, Cobalt, Nickel, Chromium, Cadmium, Vanadium and Lead. PH and Electric Conductivity (EC) were measured to evaluate the acidity and (EC). Results showed that most site were contaminated with metals evaluated. Among these metals, Zn, Mn, Fe and Ni were consistently higher in all the samples (both river bank and adjacent soil) followed by PB, CU, V, Cd, Co and Cr. The level concentrations of river bank were almost higher than that of adjacent soil. As will be re

    The research aims to shed light on the impact of the application of the electronic services system on electronic banking activities in a sample of Iraqi banks, as investment in technology is the most important factor for the success and future growth of administrative companies in general, and banking in particular, as global economic developments in the field of Technology has led the majority of banking sectors in the world to undergo deep reforms and radical changes in the entity of their systems and mechanisms to confront competition and keep pace with economic changes, as the concept of banking services and its diversity changed with it, especially since persistence in the traditional approach no longer gi

The relationship between music and plastic arts can be viewed as an interdependent relationship, as they both develop imagination, focus and sensory perception, as well as the presence of some artistic concepts that music shares with the art of drawing, on this basis the rationale for this research aimed at identifying (the influence of music) was dealt with On the artistic output (drawing) of students of the Department of Art Education - College of Fine Arts) In the first chapter the problem of research, importance, terminology, boundaries and goal was addressed, and in the second chapter the researcher dealt with in the first topic the relationship between music and painting, and in the second topic the use of music in education. As fo

In this paper, point estimation for parameter ? of Maxwell-Boltzmann distribution has been investigated by using simulation technique, to estimate the parameter by two sections methods; the first section includes Non-Bayesian estimation methods, such as (Maximum Likelihood estimator method, and Moment estimator method), while the second section includes standard Bayesian estimation method, using two different priors (Inverse Chi-Square and Jeffrey) such as (standard Bayes estimator, and Bayes estimator based on Jeffrey's prior). Comparisons among these methods were made by employing mean square error measure. Simulation technique for different sample sizes has been used to compare between these methods.