The research aims to explain the role of huge data analyzes in measuring quality costs in the Iraqi company for the production of seed, and the research problem was diagnosed with the weakness of the approved method to measure quality costs, and the weak traditional systems of data analyzes, the researcher in the theoretical aspect relied on collecting sources and previous studies, as well as Adoption of the applied analytical approach in the practical aspect, as a set of financial analyzes were applied within the measurement of quality costs and a statement of the role of data analyzes in the practical side, the research concluded to a set of conclusions, the most important of which are: the Iraqi company to produce seeds and those working in it lacks the main elements of quality costs and how to specify them And measuring it and disclosing it with separate and limited reports that it provides, which led to the lack of recognition of the movement of these costs, their development and control over them in terms of rise or decline from one period to another, and economic units achieve many advantages as a result of data analyzes, including providing appropriate information that helps in rationalizing decisions Within the economic unit, the determination of performance in the past, and a source of future information that affects decisions.
Iraqi EFL college instructors, who supervise the teaching practice of EFL student teachers, commonly experience the inefficient teaching performance of prospective teachers. This inefficiency is usually due to their inability to make connections between the practical experience and the theoretical knowledge of TEFL. One of the reasons behind this inability may be the employment of traditional ways of training and instructing student teachers. Moreover, it is usually noticed that many Iraqi EFL student teachers have a negative attitude toward the teaching profession. They explicitly state that they would join the teaching force only if they fail to work in any other field.
... Show MoreThe purpose of this analytical study is to showcase how Russia Today and U.S Alhurra channels addressed the Palestinian Cause between the periods of mid-2014 and mid-2015. In addition, the study aims to highlight the “significance levels” of the Palestinian Cause in both channels.
The study is based on a rigorous survey methodology adopted by the researcher and based on the content analysis of Russia Today’s “Panorama” talk show and Alhurra’s “Free Hour show”.
First level examination included the content analysis of 398 talk show episodes broadcasted by both channels during the period through which the study was conducted.
Second level examination featured a detailed analysis of 38 episodes covering Palestinian A
Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I
... Show MoreWith the revolutionized expansion of the Internet, worldwide information increases the application of communication technology, and the rapid growth of significant data volume boosts the requirement to accomplish secure, robust, and confident techniques using various effective algorithms. Lots of algorithms and techniques are available for data security. This paper presents a cryptosystem that combines several Substitution Cipher Algorithms along with the Circular queue data structure. The two different substitution techniques are; Homophonic Substitution Cipher and Polyalphabetic Substitution Cipher in which they merged in a single circular queue with four different keys for each of them, which produces eight different outputs for
... Show MoreThe research aims to explain the role of the flexible budget in assessing the feedback resulting from deviations by comparing the actual results with the planned performance in light of the economic crisis that the world witnessed during the spread of Corona disease. As most companies, including the Electronic Industries Company, face the problem of controlling production costs and are trying hard to reduce these costs to the lowest level starting from measuring these costs and allocating them and distributing them to products. This helps in controlling deviations and thus the flexible budget becomes a tool that helps in controlling elements Costs
Receipt date:9/1/2020 accepted date:11/24/2020 Publication date:12/31/2021
This work is licensed under a Creative Commons Attribution 4.0 International License.
the Nile River and the Renaissance Dam is one of the most prominent factors that had an important role in the nature of relations between Egypt - Ethiopia, as they contributed to building a relationship that has common characteristics through the nature of the i
... Show MoreThe revolution of technology in the 21st century has changed radically the
climate of opinion concerning second language education. In order to excel in
today’s world, teachers and learners need to adopt new roles and be equipped with
new skills and competencies that go beyond the basic ones of listening, speaking,
reading, and writing; skills that cannot be gained if teachers teach mere academic
subjects, and students are evaluated on how well they have learnt the minute sub
skills in those content areas.
This session will touch upon several skills which may be considered the
new basics of the 21st century. Among these skills are: autonomy, active learning,
critical thinking, cooperative learning, and digita
LandSat Satellite ETM+ image have been analyzed to detect the different depths of regions inside the Tigris river in order to detect the regions that need to remove sedimentation in Baghdad in Iraq Country. The scene consisted of six bands (without the thermal band), It was captured in March ٢٠٠١. The variance in depth is determined by applying the rationing technique on the bands ٣ and ٥. GIS ٩. ١ program is used to apply the rationing technique and determined the results.