methodology six sigma Help  to reduce defects by solving problems effectively, and works Lean to reduce losses through the flow of the manufacturing process and when integrating these two methodologies (Lean and six sigma), the methodology of Lean six sigma will form the entrance to the organizers of the optimization process and increase the quality and reduce lead times and costs . by focusing on the needs of the customer. this process uses statistical tools and techniques to analyze and improve processes.

 We have conducted this research in the General Company for Electrical Industries and adopted its product (machine cooling water three taps) as a sample for research. In order to determine t

Internal Audit  is one of the most important backers of corporate governance, the researcher expanded his interest in this subject to examine the efficiency of Internal Auditors at the Arab Bank and its branches in Jordan to achieve Accountability which enhances the Corporate Governance and to identify the effect of the International Internal Audit  Standards in strengthening the role of Internal Auditors in Accountability, and the effect of Attribute and Performance Standards in Accountability. The researcher applied descriptive analysis method to define the role of Internal Audit in the Arab Bank in achieving one of the basic principles of Corporate Governance assimilated in Accountability. The researcher’s sources include

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The purpose of the research is to present and discuss the concept of grants and aid, with the study and analysis of the role and importance of grants and assistance on the activities of In government units, and then to determine the factors of obtaining grants and assistance, and the importance of providing accounting information in order to enhance the financial reporting of grants and assistance. The accounting system of the government and determine the areas of shortness, taking into account the failure to issue a local accounting base to determine the basis of accounting measurement and disclosure of grants and assistance to guide, and this is the starting point of the current research and so has been intr

The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect<

A field experiment was conducted during winter, 2015-16 with the objective to investigate the effect of bread wheat cultivars (Abu-Ghraib3, Ibaa99, and Alfeteh) and seed priming 100, 100, 150 mg L-1 of benzyl adenine, salicylic acid, gibberellic acid (GA3), respectively, ethanolic extract of Salix Sp., water extract of Glycyrrhiza glabra and distilled water (control) on grain growth rate (GGR), effective filling period (EFP) and accelerating of physiological maturity. Randomized complete block design with three replicates was applied. GA3×Ibaa99 surpassed others in grain yield (7.432 tonne ha-1) when gave the highest grain weight (45.13 mg grain-1) and GGR (1.5 mg grain-1 day-1) with the fastest time to start and end EFP (5 and 34 days), w

Some microorganisms can produce nanocellulose, which is known as bacterial nanocellulose (BNC); the most active bacterial producer is acetic acid bacteria (AAB), which is a gram-negative, motile and obligate aerobic belongs to the family Acetobacteraceae. Bacterial nanocellulose has excellent attention in medical (surgical domain), industrial and pharmaceutical fields because of its flexible properties, characteristics and advantages. So, in this study, the AAB (5AC) isolate was isolated from apple vinegar. The production of BNC was performed by using a natural medium called palm dates liquid medium, the produced bacterial Cellulose was purified by using the sodium hydroxide method; it was observed that the wet weight of the BNC was a

Levan is an exopolysaccharide produced by various microorganisms and has a variety of applications. In this research, the aim was to demonstrate the biological activity of levan which produced from B. phenoliresistens KX139300. These were done via study the antioxidant, anti-inflammatory, anticancer and antileishmanial activities in vitro. The antioxidant levan was shown 80.9% activity at 1250 µg/mL concentration. The efficient anti-inflammatory activity of 88% protein inhibition was noticed with levan concentration at 35 µg/mL. The cytotoxic activity of levan at 2500 µg/mL concentration showed a maximum cytotoxic effect on L20B cell line and promastigotes of Leishmani tropica. Levan has dose-dependent anticancer and antileishman

Linear Feedback Shift Register (LFSR) systems are used  widely in stream cipher systems field. Any system of LFSR's which wauldn't be attacked must first construct the system of linear equations of the LFSR unit. In this paper methods are developed to construct a system of linear/nonlinear equations of key generator (a LFSR's system) where the effect of combining (Boolean) function of LFSR is obvious. Before solving the system of linear/nonlinear equations by using one of the known classical methods, we have to test the uniqueness of the solution. Finding the solution to these systems mean finding the initial values of the LFSR's of the generator. Two known generators are used to test and apply the ideas of the paper,

The aim of this study was to get monosodium glutamate (MSG) flavor, which was obtained from glutamic acid, that produced from local isolated from Bacillus subtilis EN3A1-P19U7 which genetically improved, from Bacillus subtilis EN3A1-P19U7, and applied in sausage chicken meat, mayonnaise and vegetable and lentil soup, it has been added MSG product in this study at different concentrations with the use of chicken broth cubes (Maggi) as a commercial flavor for comparison, and it was conducted sensory evaluation of these products and found that the addition of MSG product this study at the level of 0.6% to the sausage chicken and 0.6% to the mayonnaise and 0.15% to the vegetable and lentil soup, the results of sensory evaluation show not signif

Levan is an exopolysaccharide produced by various microorganisms and has a variety of applications. In this research, the aim was to demonstrate the biological activity of levan which produced from B. phenoliresistens KX139300. These were done via study the antioxidant, anti-inflammatory, anticancer and antileishmanial activities in vitro. The antioxidant levan was shown 80.9% activity at 1250 µg/mL concentration. The efficient anti-inflammatory activity of 88% protein inhibition was noticed with levan concentration at 35 µg/mL. The cytotoxic activity of levan at 2500 µg/mL concentration showed a maximum cytotoxic effect on L20B cell line and promastigotes of Leishmani tropica. Levan has dose-dependent anticancer and antileishmanial acti