يتطلب تحقيق تمايز الوحدة الاقتصادية في ظل استعمال تقنيات الأعمال الحديثة وازدياد المنافسة وعالمية الأعمال ضرورة الاهتمام بمستوى نوعية المنتجات وما تتطلبه هذه النوعية من كلف والتي تسمى بكلف النوعية، إذ ان العديد من الشركات العالمية قد قامت بدراسة وتحليل هذه الكلف ووضع برامج خاصة بها بهدف تخفيضها إلى أدنى حدٍ ممكن وبما يكفل تحقيق العديد من المنافع والتوفيرات في هذه الكلف وبما يرشد عملية اتخاذ القرارات

The literature in general, such as the spanish literature as british literature presence lot of literary figures giant that managed its continuing work that leaves lasting impression and clear in all fields of literary world throughout history, among these writers giants can remind great writer spanish (Miguel de Cervantes) and the great british writer (William Shakespeare), this study is about them.

We can say that there are a lot of studies , works and gossip , whether literary or non- literary show how the close relationship that bound both Cervantes and William Shakespeare, although they did not meet personally never, it was not able to critics that the sweep of the differences and similarities that was between the two, becau

Quality control is an effective statistical tool in the field of controlling the productivity to monitor and confirm the manufactured products to the standard qualities and the certified criteria for some products and services and its main purpose is to cope with the production and industrial development in the business and competitive market. Quality control charts are used to monitor the qualitative properties of the production procedures in addition to detecting the abnormal deviations in the production procedure. The multivariate Kernel Density Estimator control charts method was used which is one of the nonparametric methods that doesn’t require any assumptions regarding the distribution o

دور المراكز البحثية في الحياة السياسية وصنع القرار السياسي الخارجي الامريكي

This research aims at identifying problems  that the  Iraqi widow woman suffers from. The research is limited to a Sample of terrorism victims widows which is up to (70) widows from Al-Amal center for widows and orphans care in Baghdad.                                                                                <

  The general trend in Iraqi banks is focused towards the application of international financial reporting standards, especially the international financial reporting standard IFRS 9 “Financial Instruments”, in addition to the directives issued on the Central Bank of Iraq’s instructions for the year 2018 regarding the development of expected credit losses models, and not to adhere to a specific method for calculating these losses and authorizing the banks’ departments to adopt the method of calculating losses that suits the nature of the bank’s activity and to be consistent in its use from time to time. The research problem revolves around the different methodologies for calculatin

Abstract:

 In its theoretical farm, the research adobet  the subject of human resource management strategies  and the cognitive skills. It comes as result of the rapid development which considers it human resource. as main axis in organization , the research in includes ,connective analysis  , between  human resource management strategies  and cognitive skills which is considers one of the new concept that should  be  studied widly so that the organization can be able recognize it as concept and type and its importance for people in the organization.The study method was descriptive and  analytics , it identified collation of hypothesis which were by statist too

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While practicing of International business particularly that centered on foreign direct investment, let on one side, to achieving objectives of transnational corporations specially that represented in continuous pursue to improving its cash flows and maximization of stockholders wealth which is considered the most important objective to the transnational corporations, but in the same time its lead, on other side, to increasing the foreign exchange risk exposuring these corporations. So, the transnational corporations (TNCs) struggling to make strategies which are dealing in smart way, with this risk and its management in way that enable to avoiding risk comple

This study presents the effect of laser energy on burning loss of magnesium from the holes' drilled in aluminum alloy 5052. High energy free running pulsed Nd:Glass laser of 300 µs pulse duration has been used to perform the experiments. The laser energy was varied from 1.0 to 8.0 Joules, The drilling processes have been carried out under atmospheric pressure and vacuum inside a specially designed chamber. Microhardness of the blind drilled holes has been investigated .The results indicated that the magnesium loss could be manipulated by adjusting the focusing conditions of the laser beam. Almost, the obtained holes were free of cracks with low taper and low sputter deposition. .The holes performed under atmospheric conditions have high

Objective: To identify feeding problems of children with congenital heart disease.
Methodology: Non probability (purposive) sample of (65) were selected of 225 children who visit Al Nasiriya
heart center during the period of conducting the pilot study, previously diagnosed with congenital heart
disease.
Results: The study results indicated that children with congenital heart disease have feeding difficulties, low
birth weight , repeated diarrhea , more than half of the sample taking medication for heart disease which cause
repeated vomiting, difficulty taking liquids and refusal of feeding or eating.(64.6%) of study sample suffered
from wasting. (78.5%) suffered from stunting. Almost half of the study sample suffered