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

This article presents and  explores the theoretical aspect in the use of Arab Islamic theme by the western writers to obtain and achieve individual motives. In this study the model for the theory of Arab presence in Andalusia  , through the book entitled “ Alhamra” by the English writer Washington Erving ,was  analyzed.

The most important results in this research: the success of  the author in the employment of the Islamic history in the formation of the first American legend, Columbus legend, through the selection of the right thoughts to establish his American National theory.  The author compared between the Andalusia experience and the Arab occupation to Spain and the American conquest of the new

A numerical study of the two-dimensional steady free convection flow in an inclined annulus between two concentric square cavities filled with a porous medium is presented in this paper for the case when the side outer walls are kept with differentially heated temperature while the horizontal outer walls and the inner walls are insulated. The heated wall is assumed to have spatial sinusoidal temperature variation about a constant mean value. The Darcy model is used and the fluid is assumed to be a standard Boussinesq fluid. For the Cartesian coordinate system, the governing equations which were used in stream function form are discretized by using the finite difference method with successive under – relaxation method (SUR) and are solv

Background: Postoperative discitis is uncommon 4%, but it is the most disabling postoperative complication after lumbar discectomy.
Objective: To assess the effectiveness of intradiscal Gentamycin in prevention of lumbar discitis post operatively.
Patients and Methods: This is a prospective study involving 320 patients, who had lumbar discectomy. 140 patients (first group) from Jan. 2012 to Jan. 2013 were not had intradiscal gentamycin injection, while 180 patients (2nd group) From Jan 2013 to Jan 2014 (2nd group) had intradiscal injection of 80mg Gentamycin at the end of surgery and before closing up. Follow up was done 10 days to 6weeks after surgery by W.B.C count, ESR, C-reactive protein and clinical assessment.
Results: The

Background: Vascular complications have been recognized as an important factor in morbidity after diagnostic and percutaneous coronary interventions.
Objectives: This study sought to evaluate vascular complications after diagnostic coronary angiography and percutaneous coronary intervention (PCI) from the common femoral artery.
Patients and methods: This prospective cohort study was carried out over a year period, from February 2008 till January 2009, at the Iraqi Center for the Heart Disease and Ibn Al-Bitar Hospital for Cardiac Surgery. A total number of 2400 patients underwent 3600 procedures, diagnostic coronary angiography (2196) and PCI(1404) via their common femoral arteries were included in this study.
Result: A total 40

This research includes an analytical and critique study for the version of the University Service Law No.23 for the year 2008, containing all its aspects and failure whether in its legislation or its applications.

The Corona pandemic is a virus that affects both humans and animals that was discovered in China in (2019) and then spread to the rest of the world in late (2019) And as an attempt to control it, several restrictions were imposed, and these restrictions would paralyze the global economy, including the Iraqi economy, as it resulted in a state of financial and tax stagnation in particular, as Corona affected the volume of tax revenue, causing a severe and noticeable decrease in the volume of revenue in the year (2021). No measures were taken that would restore the balance to the level of tax revenue. No new exemptions were reported, and no new tax bases were taken . 

Several problems have emerged as a result of urban expansion or the connection of urban areas with rural areas. This process has led to the urbanization of rural areas, and to have overlapping edges and margins of areas, which were outside the basic design of the city. Accordingly, the present research assumes that the accelerating growth of Baghdad population has contributed significantly to the process of unplanned urbanization. Thus, the study aims to examine the factors that have led to an increase of urban sprawl at the expense of the agricultural land. The study has thus adopted the descriptive, analytical, and historical approaches relying on the simple linear regression method to predict the phenomenon of urban expansion and its

       In light of the developments and intense competition that the world has witnessed, the need to search for a sustainable and continuous competitive advantage for economic units has emerged, as the economic units must not lose sight of their interest in the activities they perform to achieve that advantage, and it can be said that the goal of the research is to identify the theoretical dimensions of the green value chain represented by: (Green research and development, green design, green manufacturing, green marketing, green services) and the dimensions of the sustainable competitive advantage represented by (quality, creativity, innovation, cost, response to the customer), as well as identifyi

The research aimed at designing a rehabilitation program using electric stimulation for rehabilitating knee joint working muscles as a result of ACL tear using an apparatus developed by the researchers that stimulate the muscle vibration and work as well as the ability to rehabilitate the join in shorter periods. In addition to that, it aimed at identifying the effect of this program on rehabilitating the knee joint working muscles. The researchers used the experimental method on Baghdad clubs’ players who suffer from complete knee joint ACL tear aged (19 – 24) years old. The results showed that the training program developed the working muscles significantly achieving normal levels of activity.