Contemporary developments in various sciences and the impact of technological changes require an integrated vision of the activities and work of the organization in Iraq in light of the high costs of products and their low quality compared to imported products of high quality and low cost, and the need to use modern cost techniques based on a clear and specific philosophy that contributes to increasing the efficiency and effectiveness of management In the business environment and how it can contribute to reducing product costs and being environmentally friendly at the same time, it is no secret that the main goal of most organizations is to maximize profitability and reduce costs to the minimum, but this matter is not achieved autom

In this study, a factorial experiment was conducted using a Randomized Complete Block Design (RCBD) with three replicates to investigate the effects of silicon at four concentrations: 0, 2, 4, and 6 ml/L, designated as S0, S1, S2, and S3, respectively and a calcium-boron combination at three concentrations: 0, (0.5 g/L Ca-EDTA, + 10 mg/L B), and (1 g/L Ca-EDTA, + 20 mg/L B), designated as C0, C1, and C2, respectively. on the activity of antioxidant enzymes and some qualitative traits of fruits. The results indicated that the studied traits were significantly influenced by the factors. Silicon application notably increased enzyme activity, treatment S3 showed the highest activity levels for peroxidase (POD) and superoxide dismutase (SOD) rea

Hedging is a linguistic phenomenon used to convey interpersonal messages in spoken interaction. It is a communicative strategy which enables speakers to soften the force of utterances or moderate the assertive force of  utterances. It is resulted from different features such as uncertainty, doubt, tentativeness, ambiguity, neutrality, mitigation, and subjectivity. Hedging is used widely in  TV debates to make utterances more acceptable to the interlocutors. Hedges are expressions used to communicate the speaker's  weak commitment to information conveyed. The utterances in debates are often hedged because in an unhedged form  might sound threatening to the addressees, and, therefore, be likely to be rejected.

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Insurance actions has become a task of the vital foundations on    which the international economy depends, where its presence helped in the development of economic resources in which human resource is considered the most important of these resources. Insurance companies play the biggest role in protecting this resource and minimizing the impact of the dangers that verify this condition.Human has worked hard to get rid of the dangers and its harm, and to devise many ways to prevent them. A risk management is considered within human’s creations in order to create a society with fewer negative risks impacts.

                On this basis, th

     Kp index correlates with the many magnetosphere properties, which are used to measure the level of magnetic activity. In the solar system, the two different planets, Mercury with weak magnetic field and Jupiter with strong magnetic field, are selected for this study to calculate the planet's magnetosphere radius (R_MP) which represents the size of magnetosphere compared with solar activity through Kp index,  through two types of geomagnetic conditions; quiet and strong for the period (2016-2018). From the results, we found that there are reversible relations between them during strong geomagnetic storms, while there are direct relations during quiet geomagnetic conditions. Also it is found that the

This research presents the possibility of using banana peel (arising from agricultural production waste) as biosorbent for removal of copper from simulated aqueous solution. Batch sorption experiments were performed as a function of pH, sorbent dose, and contact time. The optimal pH value of Copper (II) removal by banana peel was 6. The amount of sorbed metal ions was calculated as 52.632 mg/g. Sorption kinetic data were tested using pseudo-first order, and pseudo-second order models. Kinetic studies showed that the sorption followed a pseudo second order reaction due to the high correlation coefficient and the agreement between the experimental and calculated values of q_e. Thermodynamic parameters such as enthalpy change (ΔH

The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o