At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system.   

   Lean accounting that has appeared as a response for change occurred of economic units adoption for changes occurred of economic units adoption for lean production instead of wide production system , has devised new performance measures suitable for economic units adoption for lean ideas: and helping in providing suitable information about evaluating economic unit performance , these measures are divided into three levels , cell level,value flow level , a

In this paper the queuing system (M/Er/1/N) has been considered in equilibrium. The method of stages introduced by Erlang has been used. The system of equations which governs the equilibrium probabilities of various stages has been given. For general N the probability of j stages of service are left in the system, has been introduced. And the probability for the empty system has been calculated in the explicit form.

• The problem of infertility considers one of the chronic problem a which faced the
  individual & families equally . This problem causes a negative effects in psychological ,
  social and development fields. The infertility contributes in weakening the human
  development, when the human development has become as a centre point which centered
  about individual preparing , rehabilitation, training and knowledge toreach to the required
  excellence.
  We think that , the infertility destroys the socially development; therefore the socially and
  scientific institutions are working hard to find successful solution to resolve the problem
  infertility through sophisticated and scientific methods. This problem

The research aims to identify the meaning of drug addiction, which being one of the behavioral-deviation signs. It largely seems similar to alcohol-addiction. World health organization has defined drug addiction as a sporadic or chronic-state of intoxication emerges of recurrent-consumption of drugs that impact harmfully on individual and society. The second aim is to study the psychological and health implications on drugs’ users and thirdly to design a psychological-program for those who take drugs.     

Abstract

These experiments seek to investigate the effects of the fixed variations to the basic box plot on subjects' judgments of the box lengths. The study consists of two experiments, were constructed as an extension to the experiments carried out previously by Hussin, M.M. (1989, 2006).  Subjects were asked to judge what percentage the shorter represented of the longer length in pairs of box lengths and give an estimate of percentage, one being a standard plot and the other being of a different box length and also varying with respect to other elements such as, box width or whisker length. When he (1989) suggested in the future research points (1, 2), the changing length of the st

Discretionary Punishment, Public Regulation, Interest

 Aleksandr Isayevich Solzhenitsyn was born in 1918 in Kislovodsk. His father was educated, and despite his peasantry origin, he got a university degree. Unfortunately, however, Solzhenitsyn could not recognize his father, for he died before his birth.

Solzhenitsyn was accused of being an opponent to the Soviet Union due to his activities of that time. He was exiled to a forced labour camp for eight years, on the surroundings of Moscow. He spent three years in Kazakhstan, and was sent to the life exile. He was set free in 1956. He worked as a teacher in in rural schools in Vladimir and then in Rezhran. 

His greatest works were in the reign of Kherchov, and in 1962 appeared his story under the title of "One day in

The aim of the research is to measure the length between the variable the efficiency of the tax examiner with its dimensions represented by (scientific questions, practical process (experience), training and development, impartiality and independence, ethics of the profession) and the approved variable discovering the artificial adaptation of profits, and the degree of arrangement of those dimensions its importance and priority, and the research problem has been identified  In a main question that is there any effect of copying the images of the image examiner in discovering the adaptation, the financial statements and reports of the companies (X, Y) and the banks (A, B) were relied on in the interpretation of the results, t

This study examines the vibrations produced by hydropower operations to improve embankment dam safety. This study consists of two parts: In the first part, ANSYS-CFX was used to generate a three-dimensional (3-D) finite volume (FV) model to simulate a vertical Francis turbine unit in the Mosul hydropower plant. The pressure pattern result of the turbine model was transformed into the dam body to show how the turbine unit's operation affects the dam's stability. The upstream reservoir conditions, various flow rates, and fully open inlet gates were considered. In the second part of this study, a 3-D FE Mosul dam model was simulated using an ANSYS program. The operational turbine model's water pressure pattern is conveyed t

The research aims to define the images of financial aid that it provides within their tasks (central banks to governments) and how it can affect the indicators of banking stability, as well as monitoring the levels of banking stability in the Iraqi economy through the indicators used by the Central Bank of Iraq, and the importance of research in banking stability lies in Iraq, because any decrease in the movement of the aggregate banking stability index will reflect negatively on the financial sector in Iraq. Therefore, the Central Bank sought to provide financial aid to the government through a group of components, some of which are represented by initiatives that contribute to revitalizing the national economy and the other hel