The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

          Purpose  :This study seeks to provide the point of view stands on the marketing performance of the banks in the context of Dynamic Equilibrium  of marketing. It aims to develop a prototype of measuring marketing performance under the umbrella of marketing dynamic prototype, embodied of the strategic alliance and competition, and the  laws and legislation, and to explore any of the dimensions more effective in achieving performance.  This study aims to discusses the importance of the Dynamic Equilibrium  of marketing and it role in achieving the marketing performance <

Background A prospective clinical study was
performed to compare the efficacy of the use of lowmolecular-
weight heparin group (enoxparin group)
with control group in the prevention of deep-vein
thrombosis after total knee arthroplasty.
Aim of the study: to assess the prevalence of DVT
after total knee arthroplasty and evaluate the
importance of the use of low molecular weight
heparin in the prevention of this DVT.
Methods Thirty-three patients undergoing total
knee arthroplasty were randomly divided into two
groups. One group consisted of 12 patients who
received no prophylaxis with an anticoagulant (the
control group), other group consisted of 21 patients
who received the low-molecular-weight h

  This study  focused on a fundamental issue which was represented by ability of Iraqi central bank in facing the difficulty of determining  the optimal ratio of liquidity in the Iraqi banks in terms of the balancing between its obligations to the depositors and borrowers, and liquidate their funds on one hand and the risks on the other hand.the search aimed  for achieving the goals which represented by identifying the possibility of Iraqi banks to apply the regulations rules and  instructions  issued by central bank  of  Iraq in determining  ratio  of  liquidity and  its  appropriate with Iraqi  banks  action to implement  a  reasonable  profit to&

The automatic liquid filling system is used in different applications such as production of detergents, liquid soaps, fruit juices, milk products, bottled water, etc. The automatic bottle filling system is highly expensive. Where, the common filling systems required to complex changes in hardware and software in order to modify volume of liquid. There are many important variables in the filling process such as volume of liquid, the filling time, etc. This paper presents a new approach to develop an automatic liquid filling system. The new proposed system consists of a conveyor subsystem, filling stations, and camera to detect the level of the liquid at any instant during the filling process. The camera can detect accurately the leve

            The concept of narration has taken an aesthetic field farther than the primitive human act which was imposed by the necessities of social communication in an ancient historical period. The research addressed the research problem. The importance of the research lies in connecting the concept of narration with the theatre directing elements. The research aims at discovering the narration fields in the theatre directing represented by the perceived videos, audios and motions. The research time limit was (2014).  The theoretical framework is divided into three chapters:

The first chapter (the concept of narration in literature and criticism), the second addressed

Kidney tumors are of different types having different characteristics and also remain challenging in the field of biomedicine. It becomes very important to detect the tumor and classify it at the early stage so that appropriate treatment can be planned. Accurate estimation of kidney tumor volume is essential for clinical diagnoses and therapeutic decisions related to renal diseases. The main objective of this research is to use the Computer-Aided Diagnosis (CAD) algorithms to help the early detection of kidney tumors that addresses the challenges of accurate kidney tumor volume estimation caused by extensive variations in kidney shape, size and orientation across subjects.
In this paper, have tried to implement an automated segmentati

The petroleum sector has a significant influence on the development of multiphase detection sensor techniques; to separate the crude oil from water, the crude oil tank is used. In this paper, a measuring system using a simple and low cost two parallel plate capacitance sensor is designed and implemented based on a Micro controlled embedded system plus PC to automatically identify the (gas/oil) and (oil/water) dynamic multi-interface in the crude oil tank. The Permittivity differences of two-phase liquids are used to determine the interface of them by measuring the relative changes of the sensor’s capacitance when passes through the liquid’s interface. The experiment results to determine the liquid’s interface is sa

The Machine learning methods, which are one of the most important branches of promising artificial intelligence, have great importance in all sciences such as engineering, medical, and also recently involved widely in statistical sciences and its various branches, including analysis of survival, as it can be considered a new branch used to estimate the survival and was parallel with parametric, nonparametric and semi-parametric methods that are widely used to estimate survival in statistical research. In this paper, the estimate of survival based on medical images of patients with breast cancer who receive their treatment in Iraqi hospitals was discussed. Three algorithms for feature extraction were explained: The first principal compone

The aim of the research is to identify to what extent to which Malcolm Baldrige standards of total quality are applied in the after-sales services of a private sector company for electrical appliances, from the point of view of administrative leaders, in it. To achieve this aim a questionnaire has been used to measure the degree of application of Malcolm’s seven criteria for total quality, namely: (leadership, strategic planning, focus on the customer, measurement and analysis and knowledge management, focus in human resource and operation management and results of the company’s management), the research found that the company achieved a good level of the standard from the de