The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduc

In the present work, Uranium (²³⁸U), Thorium (²³²Th) and Potassium (⁴⁰K) specific activity concentration in (Bq/kg) was measured in five different types for wheat flours that are available in the Iraqi markets. The gamma spectrometry method with an NaI (Tl) detector has been used for radiometric measurements. Calculations of radium equivalent activity, annual effective dose equivalent, external hazard index (H_ex), internal hazard index (H_in), representing gamma index and gamma dose rate in all  flour samples were 17.98132 Bq/kg, 0.0100334, 0.04502, 0.04857, 0.06872, 0.125883 and 8.181244 respectively. It is found that the average of specific activity concentration of wheat flour sam

It is well known that drilling fluid is a key parameter for optimizing drilling operations, cleaning the hole, and managing the rig hydraulics and margins of surge and swab pressures. Although the experimental works represent valid and reliable results, they are expensive and time consuming. In contrast, continuous and regular determination of the rheological fluid properties can perform its essential functions during good construction. The aim of this study is to develop empirical models to estimate the drilling mud rheological properties of water-based fluids with less need for lab measurements. This study provides two predictive techniques, multiple regression analysis and artificial neural networks, to determine the rheological

This research aims to identify the relationship between occupational hypocrisy and organizational strategic success, It was done by analyzing the correlations and influence between variables,  applied to a random sample of university professors at the University of Kufa faculty of administration and economic.

 The main tool for data collection is the survey were questionnaires were distributed randomly to the professors , and (43) questionnaires were returned, and test its validity by using (SEM) (Structural Equation Modeling), Hypothesis has been tested by using Statistical Package for Social Sciences (SPSS v. 18), The research found a set of conclusions:(The occupational hypocrisy has

This study aimed at recognizing the impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan, the axes of the strategy were: informative sharing, free and independence, working teams, and organizational power. To achieve the objective of the study, a questionnaire is designed and distributed on the sample of the study, which represented 60 employees of Banks. After analyzing the data by using SPSS, the study resulted that there is positive impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan. It suggested that the working banks in Jordan should establish database, and to create working teams.

       The study aimed to determine the extent of market knowledge in the companies researched, as if market knowledge is qualified to lead the companies researched to achieve marketing performance , for this purpose, formulated hypotheses of the study in three hypotheses, the first major hypothesis "there is a correlation with significance of market knowledge to improve the marketing performance  , "while the second major hypothesis, "there is a significant moral influence of market knowledge to improve the marketing performance  " these hypotheses targeting to determine the role played by market knowledge in the leadership of companies researched to achieve improvement in marketing perfor

Background: Several risk managem-ent standards had been developed including the Project Management Institute, the National Institute of Standards and Technology, actuarial societies, and ISO standards.

Objective: The study aimed at evaluating risk management among managers of model and ordinary primary health care centers in Baghdad City and comparing the risk management among these centers.

Methods: A descriptive comparative des

من الاهمية دراسة التاريخ كونه يمدنا بحلول للمشكلات المعاصرة في ضوء خبرات الماضي، ودراسة سلبيات وايجابيات هذه الحلول، وانطلاقا من مبدأ أن ذوي الإعاقة البصرية طاقة بشرية لابد من استثمارها بما يخدم تقدم وازدهار المجتمع، فمن الأهمية تسليط الضوء على هذه الفئة والإسهام بنقل صورة مشرفة عنها، قد تكون دافعا للآخرين ممن اوقفهم انطفاء شعاع النور والبصيرة عن اكمال حياتهم لشرارة امل تعيد لهم شغفهم في الحياة، وته

   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost