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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
Mon Jul 09 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ESTIMATION OF WATER POLLUTION AND CULTIVATED PLANTS ON THE DIYALA RIVER WITH HEAVY ELEMENTS DURING THE SUMMER BY FLAME ATOMIC ABSORPTION: ESTIMATION OF WATER POLLUTION AND CULTIVATED PLANTS ON THE DIYALA RIVER WITH HEAVY ELEMENTS DURING THE SUMMER BY FLAME ATOMIC ABSORPTION
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This study was carried out to measure the percentage of heavy metals pollution in the water of the Diyala river and to measure the percentage of contamination of these elements in the leafy vegetables grown on both sides of the Diyala river, which are irrigated by the contaminated river water (celery, radish, lepidium, green onions, beta vulgaris subsp, and malva). Laboratory analysis was achieved to measure the ratio of heavy element contamination (Pb, Fe, Ni, Cd, Zn and Cr) using flame atomic absorption spectrophotometer during the summer months of July and August for the year 2017. The study showed that the elements of zinc, chromium, nickel and cadmium were high concentrations and exceeded. The maximum concentration of these

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Publication Date
Sun Jun 18 2023
Journal Name
Arab Science Heritage Journal
إِسهامات المفسِّرين في التَّقدُّم الحضاريّ ( دراسة في تفسير المنار)
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Among the commentators who contributed greatly to explaining the basic rules of civilizations in general and Islamic civilization in particular, Sheikh Muhammad Rashid Rida in his interpretation called (Interpretation of the Wise Qur’an), known as (Al-Manar); Whoever reads the tafsir will notice that it was concerned with explaining the civilized aspects in terms of foundations, methodology, factors of demolition and destruction, and ways to avoid them.

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Transformer Technician in Pop Art (Study in techniques of show)
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The popular art movement emerged in the mid-fifties in Britain in parallel with its appearance in America.. It was linked to contemporary social reality and what distinguishes this art is the most sophisticated and less aesthetic means and the most blatant in the field of media, ie back to the image used in the media, journalism, magazines, television and photo Which reflect the reality of the neutral artist. This research included the methodological framework represented by the research problem that emerged from pop art as a new experimental vision that emerged in the twentieth century and the importance of the research and its objectives and limits and the definition of terms. The theoretical framework dealt with evolution Technology,

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Publication Date
Thu Jun 09 2022
Journal Name
Arab Science Heritage Journal
الابدال في كتاب (الجداول في اعراب القرآن )دراسة صرفية
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The phenomenon of substitution is one of the morphological phenomena mentioned in the Qur'an, where the researcher defined this phenomenon from the morphological and linguistic points of view and mentioned examples of it by citing references and sources

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Robust Queues Models and its Role in Improving Performance in the City of Medicine / Baghdad Teaching Hospital / Clinic Internal Medicine Advisory
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The purpose of this research is to a treatment the impact of Views outliers to the estimators of a distributed arrival and service to the theory of queues and estimate the distribution parameters depending on the robust estimators, and when he was outliers greatest impact in the process of estimating the both distributions mentioned parameters, it was necessary to use way to test that does these data contain abnormal values ​​or not? it was used the method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers , it shows that there are views abnormal (outliers ) in the estimators of each of the distributional arrival and service, which have a significant impact on the calculation of these estimato

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
In Situ Hybridization for Molecular Detection of Human Papilloma Viral 6 / 11 DNA in Adenoctomized Tissues from A group of Iraqi Pediatric Patients
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Among more than 200 different human papilloma viral genotypes, the association of low oncogenic risk-HPV genotypes have been recognized with a variety of oral, oropharyngeal, nasopharyngeal benign tumors as well as non-neoplastic polyposis and papillomas and adenoid hypertrophy. This prospective case- control study aims to determine the rate of DNA detection of HPV genotype 6/11 in nasopharyngeal adeno- tonsillar tissues from a group of patients subjected to adenoctomy for adenoid hypertrophy . A total number of nasopharyngeal adeno-tonsillar tissue specimens from pediatric patients with adenoid hypertrophy were enrolled; 40 nasopharyngeal adeno-tonsillar tissues from patients with adenoid hypertrophy, and 20 normal nasal tissue specimen

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Publication Date
Tue Dec 15 2015
Journal Name
Iraqi Journal Of Laser
The Optical Limiting of Prepared Palladium Nanoparticles
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Palladium nanoparticles are produced by Polyol method. The characterization of the Pd nanoparticle has been conducted by various techniques such as SEM and AFM. The results of Pd powder showed that the particle size is directly proportional to the temperature and the reaction time. The optimum conditions for obtaining minimum nanoparticles size are 45 oC reaction temperature and 60 min reaction time and the smaller particle size achieved is equal to 25 nm. The optical limiting of smaller size nanoparticles has been studied. The palladium nanoparticles appear to be attractive candidates for optical limiting applications.

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Publication Date
Wed Sep 29 2021
Journal Name
College Of Islamic Sciences
The Juristic Rulings Concerning Those in Debts
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Abstract:

This research aimed to shed light on the juristic rulings concerning those in debts. It adopted the inductive approach, the analytical approach and the comparative approach. It tackled the following issues: definition of Zakat, the channels of paying Zakat, definition of those in debts, types of those in debts, those in debts who are not entitled to take Zakat, their cases, spending money by those in debts if taken by those in debts and the poor, and when those in debts become rich before paying their debts, and the ruling on paying the debt of the dead indebted from the Zakat money.

The most important results of the research are as follows:

Muslim jurists

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Publication Date
Mon Dec 30 2019
Journal Name
حولیات أداب عین شمس
Difficulty of translating collocations in the Quran
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Publication Date
Mon Jan 08 2024
Journal Name
Al-academy
The art of sculpting human faces (Portrait)
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It has mixed views on the concept or the role (Portrait) carving human faces across historical periods. The counting and historical document recording profiles for individual, promised impression represents promised impression represents the importance and greatness of personal without attention logs features and individual features, and in all cases the (portrait) was working for celebrated personality, glorifying and out of respect for his role heroic or reputation or social status.
But if we intend carving human faces one varieties of art in sculpture became necessary for us to proceed from the statement which affirms "The requirement of art to be liberated from their recovery forms as they are in the outside world" and here we beg

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