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Suggested Model for activating the roleof the regulators for the auditing professionin achieving quality audit: دراسة تطبيقية في الشركة العامة للصناعات النسيجية- واسط
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The modern business environment Witness tremendous.These developments result from globalization of markets and economic and technological openness. Those developments resulting a heightened competition between economic units and higher the costs of their products and lower their functional characteristics. They do not take into account the response to the requirements of customers. This matter commit it to search for scientific methods to help it to cope with the happening changes and improve its competitive position, The current study acquired its importance by providing significance through by applicable integrated framework to reduce the costs of products. This reduction should be without compromising their quality by using the integration between Target Costing and Value Engineering with support Quality Function Deployment. Techniques of Target Costing and Value Engineering consider the most suitable formula for the management of costs and pricing of products and addition to increasing the capacity of economic units on the competition.

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A study Histological Structure Of The hombencephalon (Cerebellum) In The Pigeon Columba livia gaddi (GmeIin, 1789)
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   A histological study was conducted to examine the structure of rhombencephalon (Cerebellum) in Columba livia gaddi (Gmeiin, 1789).  The result showed that the cerebellum is aportion of the brain lying behind the cerebrum, the surface of the cerebellum contains deep folds.  The cerebellum consists of two regions a cerebellar cortex that is called gray matter composed of three major layers from the outside to the inside, as follows: molecular layer, Purkinje cells layer and granular layer, the second region of cerebellum called medulla. This is the white matter.
 

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Publication Date
Sun Jan 01 2006
Journal Name
Diala Journal For Application Research
Study and calculation of the effects of excessive stress temperatures on the buoyant convection of clouds.
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Recent developments in two main phases of cumulus cloud studies are discussed; first the relations between the clouds and their energy sources in the subcloud layer and second, the interaction between the clouds and their environment in the cloud layer. Under the first heading, the various originating impulses for cumulus formation are mentionitd. and how the character of this impulse affects the spacing, scale and temperature structure of the clouds. The possible origins of trade cumuli are considered.

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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of The Faculty Of Languages
A Psychological Reading of The Problem of the Black in John Steinbeck’s Of Mice and Men
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Publication Date
Wed Aug 17 2022
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees21gr
Study the effective addition of coumarin dye on the optical properties of poly (methyl meth acrylate)
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The effect of adding different volume of coumarin dye (5, 15, 25 and 35) ml on optical properties of Poly (Methyl Meth Acrylate) was studied. Films of pure PMMA and PMMA with different volume of coumarin dye (5, 15, 25 and 35) ml were prepared using the casting technique. Transmission and absorption of the films were measured by using UV-VIS spectrometer technique type (100 Conc), in order to assess the type of transmission which was found an indirect transition. An optical energy gap of pure PMMA is (4.95e v) and after adding coumarin with volume (25, 35) ml, the energy gap for PMMA decrease by (0.05) compere to pure PMMA films and addition energy gap appear equal to (4.1 e v). It was found that the absorption coefficient, extinction coeff

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Publication Date
Mon Oct 31 2022
Journal Name
Journal Of Sustainability Science And Management
THE MEDIATING ROLE OF SUSTAINABLE DEVELOPMENT IN THE RELATIONSHIP BETWEEN PRODUCER COST EXPECTATIONS AND CUSTOMER DESIRES
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In this paper, customers’ expectations are continually shifting due to the business environment’s growing competition and substantial changes. As a result, organisations no longer viewed it as a static objective but as an ever-evolving aim. From this vantage point, the research has explored the accounting literature in search of novel approaches to addressing the strategic dimensions of quality, cost and time. Getting them to respond positively to the customer’s requests also requires recognising their needs and controlling their impact on these dimensions. With the removal of operations that do not contribute any value to the product’s value chain and a reduction in manufacturing costs through continuous improvement, the ou

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Publication Date
Thu Feb 20 2025
Journal Name
Al-fatih Journal
Impact exercises sense of the power arm in the level of performance skill in basketball clapotement
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أن كرة السلة بما تتضمنه من مهارات حركية متنوعة تتطلب من ممارسيها امتلاك عدد من القدرات الحركية الخاصة وبشكل خاص التوافق العضلي العصبي والرشاقة والقوة المميزة بالسرعة، فضلاعن قدرات الإدراك الحس- حركي (إدراك المكان وقوة دفع الكرة سواء بالطبطبة العالية أو الواطئة .... الخ ) لذا تكمن أهمية البحث في إيجاد الطرق والوسائل التي تطور قدرة الطالبة على إدراك قوة دفع الكرة والإحساس بها أثناء تعلم وتدريب الطبطبة بأنواعها ب

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Publication Date
Mon Sep 18 2023
Journal Name
Communications In Mathematical Biology And Neuroscience
Contribution of hunting cooperation and antipredator behavior to the dynamics of the harvested prey-predator system
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Fear, harvesting, hunting cooperation, and antipredator behavior are all important subjects in ecology. As a result, a modified Leslie-Gower prey-predator model containing these biological aspects is mathematically constructed, when the predation processes are described using the Beddington-DeAngelis type of functional response. The solution's positivity and boundedness are studied. The qualitative characteristics of the model are explored, including stability, persistence, and bifurcation analysis. To verify the gained theoretical findings and comprehend the consequences of modifying the system's parameters on their dynamical behavior, a detailed numerical investigation is carried out using MATLAB and Mathematica. It is discovered that the

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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
The Effect of Silver Oxide on the Structural and Optical Properties of ZnO: AgO Thin Films
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Compounds from ZnO doped with AgO in different ratio (0,3,5,7, and 9)wt.% were prepared.Thin films from the prepared compounds were deposited on a glass substrate using the pulsed laser deposition method. The XRD pattern confirmed the presence of a single-phase hexagonal wurtzite ZnO structure, without the presence of a secondary phase. AFM measurements showed an increase in both average grain size and average surface roughness with increasing concentration content of (AgO).The crystallite size of ZnO of the main peak corresponding to the preferred plane of crystal growth named (100) increases from 17.8 to 22.5nm by increasing of AgO doping ratio  from 0 to 9%. The absorbance and transmittance in the wavelength range (350-1100 nm) were

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
The role of some types of erythrocytes on the growth of Entamoeba histolytica trophozoite in vitro
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The parasite E.histolytica was first isolated from a stool sample, and then cultivated and maintained in vitro using Locke-egg medium (LEM) and Liver infusion agar medium (LIAM) . Then, the effect of some types of erythrocytes (human and sheep), on the growth and activity of the parasite in the two culture media was investigated. The parasite was able to ingest and lysis erythrocytes of human and sheep that were supplemented to the culture media and such manipulation was able to augment the reproduction rate of the cultivated E. histolytica, however, such consequence was media- and concentration-dependent. The reproduction rate was significantly increased (66.0, 57.5 and 58.6%, respectively) in LEM medium containing human erythrocytes ty

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
An Approximate Solution of the Space Fractional-Order Heat Equation by the Non-Polynomial Spline Functions
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     The linear non-polynomial spline is used here to solve the fractional partial differential equation (FPDE). The fractional derivatives are described in the Caputo sense. The tensor products are given for extending the one-dimensional linear non-polynomial spline to a two-dimensional spline  to solve the heat equation. In this paper, the convergence theorem of the method used to the exact solution is proved and the numerical examples show the validity of the method. All computations are implemented by Mathcad15.

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