The contemporary art culture is considered a resultant of preceding human civilizations from the early days. At the same time, it got closer to the local privacy, because the contemporary Iraqi potter worked hard to create new art, refusing to base his art on the early works, creating art pieces that contains properties to inherited art and their form significance, in order to create a new identity of his own, bringing an empowerment to his deepened civilization, with the goal to create national identity ideas from one hand, and entity and locality from another. Europeans also followed the direction of our civilization, such as (Picasso, Henry Moore, Barbra Hurth, Brankouzi, Hans Arp,..etc). From this point of view comes the importance o

The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs

Abstract

     Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the developmen

Larval instar duration of the house fly Musca domesticais influenced by the application of GHA and precocine. Topical use of ug / ul of JHA KID 183 prolonge Juvenile period compared to the control. On the contrary, application of ug / ul of precocine decreased it. Application of both substances has no effect. The emergence inhibitors were also influenced by such treatments. It reached 52.39% by the use of JHA, (-14.28%) by the use of precocine.

Purepolyaniline and doped with hydrochloric acid was prepared in different molarities at room temperature. The a.c electrical properties were stadied.AC conductivityσac (ω), is found to vary as ωS in the frequency range (100Hz-10MH), S< 1and decreases indicating a dominate hopping process. Thedielectric constant ε1and dielectric loss ε2 have been determined for bulk polyaniline. ε1 decrease with the increase frequency. Electrical conductivity measurements increase with the increases both of the amount of HCl and the dose of radiation. The dielectric investigations show decrease with dose radiation.

      This research investigates the type and the significant relationship between roaming management and self-efficacy and its impact on excellence in providing hotel service. To achieve this, the applied approach was adopted through  A questionnaire was designed and developed for the collected data. It has consisted of three parts. The firsts section included nine questions to measure the dimensions of management by roaming. The second section includes nine questions to measure the effectiveness of the two employees. The last section includes   12   questions to measure the excellence of the hotel service. The research sample included  43  employees' responding to this

The effect of thermal treatment on optical constants of pure PMMA and with addition (15 and 35) ml of coumarin at different temperatures (100, 110 and 120) C⁰ for 1 hour were investigated. Cast method used to prepares films of pure PMMA and PMMA with (15 and 35) of coumarin. UV/VIS spectrometer technique used to measure the absorption spectra for these films. The optical constant (absorption spectra and absorption coefficient) don’t changes after applied temperatures in pure PMMA film but the optical constant (absorption spectra and absorption coefficient) in PMMA with (15 and 35) ml of coumarin increased with applied temperatures. The optical energy gap of pure PMMA and PMMA with (15 and 35) ml of coumarin sl