Abstract

We can see the phenomena of small and medium-sized enterprises, by important and a new subject contemporary, thro related between important concept that develop and add. This research focused on the important concept of small and medium-sized enterprises, in public and privet sectors. small and medium-sized enterprises discrimination by large filer ratio in the especially at the first years when they started because of the limited managerial skills, financial recourses and marketing problems. On it they will creative new procedures. this research treatment the core issues about wakens local and international enterprises, so threat. the goals of this research are extended malty dimension concept o

The energy aimed at examining the mode of energy drinks consumption among athletes in
Baghdad and assessing their drinks were spread greatly among the athletes and students. This
study impression toward such drinks. The study sample comprised of 102 mal athletes aged
between 19-27 years and selected randomly .The obtained results showed that football was
most practiced among the test samples at 40.54% based on twice daily .The athletes
consumed one can each day at 41.18% .As the data on energy drinks was supplied from
friends .The prefared period for drinking was before or during exercise .The athletes thought
that there products can provide energy ,vitamins ,tell ale materials ,does not affect
appetite.The most f

Abstract

Due to the momentum of winning in the streets of the city of Baghdad as a result of the large number of checkpoints so felt researcher to conduct a field visit to find out the main reasons that led to this congestion and to find practical solutions to mitigate wastage winning the arrival time citizen to where you want the least possible time.

This research aims to overcome the difficulties experienced by citizens to reach their places of work and reduce waste at the time of service and waiting time as well as reduce the cost of waiting.

Has emerged study a set of conclusions, including the use of model queue (G / G / C) and the mome

Recent developments in two main phases of cumulus cloud studies are discussed; first the relations between the clouds and their energy sources in the subcloud layer and second, the interaction between the clouds and their environment in the cloud layer. Under the first heading, the various originating impulses for cumulus formation are mentionitd. and how the character of this impulse affects the spacing, scale and temperature structure of the clouds. The possible origins of trade cumuli are considered.

This research is Interested in how the performance and implementation of factory production engine coolants of the General Company for Electrical Industries of its work, and to facilitate the flow of the decisions of senior management and access to all configurations, to ensure differentiation desired and reduce lost sales, resulting from poor scheduling of operations through the application of certain rules of scheduling operations in the production plant Engines Air-cooler, the objectives of research in identifying the best base and working to reduce the time and cost of Same Rules of Process which are considered the most influential of any organization and thr

In this study, Cobalt Oxide nanostructure was successfully prepared using the chemical spray pyrolysis technique. The cobalt oxide phase was analysed by X-ray Diffraction (XRD) and proved the preparation of two cobalt oxide phases which are Co3O4 and CoO phases. The surface morphology was characterized by Scanning Electron Microscope (SEM) images showing the topography of the sample with grain size smaller than 100 nm. The optical behavior of the prepared material was studied by UV-Vis spectrophotometer. The band gap varied as 1.9 eV and 2.6 eV for Co3O4 prepared from cobalt sulphate precursor, 2.03 eV and 4.04 eV for Co3O4 prepared from cobalt nitrate precursor, 2.04 eV and 4.01 eV for CoO prepared from cobalt chloride precursor where th

The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these res