The study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this technique can effectively compete in order to achieve those objectives.

  So this study focused on the goal of reducing the cost of products by reducing the cost product to a minimum , as the study was based in its hypothesis on the ability of companies to application this technique which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordina

The alfalfa plant, after harvesting, was washed, dried, and grinded to get fine powder used in water treatment. We used the alfalfa plant with ethanol to make the alcoholic extract characterized by using (GC-Mass, FTIR, and UV) spectroscopy to determine active compounds. Alcoholic extract was used to prepare zinc nanoparticles. We characterized Zinc nanoparticles using (FTIR, UV, SEM, EDX Zeta potential, XRD, AFM). Zinc nanoparticle with Alfalfa extract and alfalfa powder were used in the treatment of water polluted with inorganic elements such as Cr, Mn, Fe, Cu, Cd, Ag by (Batch processing). The batch process with using alfalfa powder gets treated with Pb (51.45%), which is the highest percentage of treatment. Mn (13.18%), which is the

The study aimed to investigate the effect of using the intructional computer individually or through the cooperative groups on the achievement of the ninth grade students in mathematics compared to the traditional method. The experimental method adapted three groups out of three schools were chosen, two groups of the students where applied the computer method. The comtrol group used the simple random method, and it used the diagnostic test as tool for the study.The result showed that there is a statistically significant difference between the mean scores of the experimental groups and the control group on the post-test for the two experimental groups.

 According to the circumstances experienced by our country which led to Occurrence of many crises that are the most important crisis is gaining fuel therefore , the theory of queue ( waiting line ) had been used to solve this crisis and as the relevance of this issue indirect and essential role in daily life  .

This research aims to conduct a study of the distribution of gasoline station in (both sides AL – kharkh and AL Rusafa, for the purpose of reducing wasting time and services time through the criteria of the theory of queues and work to improve the efficiency of these stations by the other hand. we are working to reduce the cost of station and increase profits by reducing the active serv

The topic of this research deals with an analytical study of the nature of the visual sent by the sculptural monument of the person of Christ around the world, the nature of this monument, the manner of its embodiment, the mechanism of reception for each of the societies that this monument addressed to them, how it was reflected on them, how it was reflected on them, and whether these works are related to their culture or not, I discussed this study All this, and the researcher has established theoretical research axes for the research according to the desired goal of this study, which is the definition of the mechanism of visual discourse of statues of Christ around the world and were as follows: (The first axis: the discourse and visua

The research aims to shed light on the internet and how to employ them and to take advantage of applications in scientific research among faculty members, from a survey the opinions of professors at the University of Alanbar and Almustansiriah, to see the reality of use of the Internet and ways to invest in the service of scientific research.
The follow descriptive analysis approach , which is appropriate to the nature of this study concerned with exploring the views on the uses of the Internet. The study reached the field the following results:
1- There are(60) % of respondents use the Internet on an ongoing basis to see new information and keep pace with scientific developments in the field of specialty and the average use of the

In this paper, we will provide a proposed method to estimate missing values for the Explanatory variables for Non-Parametric Multiple Regression Model and compare it with the Imputation Arithmetic mean Method, The basis of the idea of this method was based on how to employ the causal relationship between the variables in finding an efficient estimate of the missing value, we rely on the use of the Kernel estimate by Nadaraya – Watson Estimator , and on Least Squared Cross Validation (LSCV) to estimate the Bandwidth, and we use the simulation study to compare between the two methods.

The research aims at integrating the disclosure of the business models with the qualitative characteristics of accounting information. To achieve this, the elements of the business model should be identified and disclosed, and then study the possibility of integrating the disclosure of the business model with the qualitative characteristics of accounting information.

To achieve this objective, the research was based on the indicators of disclosure of the business model of the International Accounting Standards Board to measure the disclosure of the business model.

The research reached a number of conclusions, the most important of which were as follows:

Fi

The present study discusses the names of the Day of Resurrection in Uri Rubin’s translations of the Holy Qur’an. To identify the translation difficulties and complications and to find out the Hebrew equivalence, the study, through the application of a comparative analytical approach, aims at analyzing the linguistic structures of Day of Resurrection names cited in the Holy Qur’an. Heavenly religions are rich with distinct and unique terms that distinguish and reflect their specificity of other religions; something requires a great accuracy in the translation of such terminology. By investigating selected examples of the names of the Day of Resurrection in Arabic and Hebrew, the present study sheds light on the morphological and semant