The research Aim is to provide support to small enterprises by providing tools that enable measurement and test their performance and identifying weaknesses and work on them is determined by the problem of searching using traditional assessment methods for small projects with only financial performance measurement standards that do not provide a complete picture of the performance of these projects so use the balanced scorecard the four pillars (financial, customer, learning and growth, and internal processes) and identify deviations and work on them through the use of the outputs of the programme (probe), PROmoting Business Excellence-PROBE), which It is a model of performance evaluation, with which you can deve

Assessing performance efficiency is critical to the management need for oversight, planning, and continuous periodic evaluation of the multiple activities of Northern Cement State Company in order to determine the level of achievement of the objectives set, and to correct the deviations and delays that the evaluation shows and limitation of liability. What cannot be measured cannot be managed. The aim of this research is to highlight the impact of using BSC, financial and non-financial, to give comprehensive and clear picture of the company's performance and to measure the quality of its performance by using six-sigma and the level of deviations in achieving the planned goals. Therefore, four-key hypotheses were formulated for th

Purpose This study was design to investigate of Purpose This study was design to investigate of P. aeruginosa, an example of Gram-negative bacteria, in seven primary and secondary schools of Baghdad city, and the effects of Ethanol and Dettol of P. aeruginosa biofilm. Design/methodology/approach Seventy swabs were collected from seven primary and secondary schools of Baghdad city, Iraq, during November -December 2022. Swabs were collected from classes desk, doors handles, students hands and water taps. Standard microbiological testing methods were used on the samples for isolation and identification. The ability of bacteria to form biofilm and the effects of Ethanol and Dettol on “preformed” biofilms was examined by microtiter plate wi

The friendly-environment geophysical methods are commonly used in various engineering and near-surface environmental investigations. Electrical Resistivity Imaging technique was used to investigate the subsurface rocks, sediments properties of a proposed industrial site to characterize the lateral and vertical lithological changes. via the electrical resistivity, to give an overview about the karst, weak and robust subsoil zones. Nineteen 2D ERI profiles using Wenner array with 2 m electrode spacing have been applied to investigate the specific industry area. One of these profiles has been conducted with one-meter electrode spacing. The surveyed profiles are divided into a number of blocks, each block consists of several parallel pr

Concrete filled steel tube (CFST) columns are being popular in civil engineering due to their superior structural characteristics. This paper investigates enhancement in axial behavior of CFST columns by adding steel fibers to plain concrete that infill steel tubes. Four specimens were prepared: two square columns (100*100 mm) and two circular columns (100 mm in diameter). All columns were 60 cm in length. Plain concrete mix and concrete reinforced with steel fibers were used to infill steel tube columns. Ultimate axial load capacity, ductility and failure mode are discussed in this study. The results showed that the ultimate axial load capacity of CFST columns reinforced with steel fibers increased by 28% and 20 % for circular and square c

This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in  developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in  Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that

Excessive skewness which occurs sometimes in the data is represented as an obstacle against normal distribution. So, recent studies have witnessed activity in studying the skew-normal distribution (SND) that matches the skewness data which is regarded as a special case of the normal distribution with additional skewness parameter (α), which gives more flexibility to the normal distribution. When estimating the parameters of (SND), we face the problem of the non-linear equation and by using the method of Maximum Likelihood estimation (ML) their solutions will be inaccurate and unreliable. To solve this problem, two methods can be used that are: the genetic algorithm (GA) and the iterative reweighting algorithm (IR) based on the M

Al-Rustamiyah plant is the oldest and biggest sewage treatment plant in Iraq; it locates in the south of Baghdad city. The plant suffers from serious problems associated with overflow and low capacity. The present work aims to upgrade the heart of biological treatment process through suggesting the use of membrane bioreactor; (MBR). In this work, fouling of membrane during sewage treatment has been analyzed experimentally and theoretically by fouling mechanisms. Aeration has been applied in order to control fouling through producing effective diameters of air bubbles close to the membrane walls. Effect of air flow rate on flux decline was investigated. Hermia's models were used to investigate the fouling mechanisms. The results showed th

Experimental measurements of viscosity and thermal conductivity of single layer of graphene . based DI-water nanofluid are performed as a function of  concentrations (0.1-1wt%) and temperatures between (5 to 35ºC). The result reveals that the thermal conductivity of GNPs nanofluids was increased with increasing the nanoparticle weight fraction concentration and temperature, while the maximum enhancement was about 22% for concentration of 1 wt.% at
35ºC. These experimental results were compared with some theoretical models and a good agreement between Nan’s model and the experimental results was observed. The viscosity of the graphene nanofluid displays Newtonian and Non-Newtonian behaviors with respect to nanoparticles concen