This paper is submitted as anew approach to simulate manufacturing control & planning system to define the problem of designing control system on the needs for materials.

Production planning & control is a total and complex operation, resides in the essence of manufacturing companies operations. The successful process of production planning and control systems is critical for the staying of manufacturing organizations in markets leading to the increasing consumer competition and which dominate most of manufacturing sectors because of the market oriented economy , thus , what has happened previously , that the companies possessed a great inventory of crude material, components, and groupings and they use in flexible techni

The developments and transformations taking place in the era and the growth of knowledge economies and communication technology led this development to compel higher education institutions in Iraq to reconsider their objectives to keep pace with development. And one of the most important tools of development was the application of e-learning standards and its long-term impact on the performance of the educational institution. Performance auditing plays an important role in verifying the extent to which these institutions have implemented their activities and programs that auditing performance by adopting e-learning standards helps the institutions’ management by providing appropriate information on the extent to which they achieve thei

دراسة طبيعة الاستراتيجية الامريكيه في اقليم جنوب آسيا وصراعات القوى الإقليمية الهند وباكستان

عرض كتاب المدخل الى دراسة الاستراتيجية

Characterized the Middle East has geographic, economic, and geostrategic peculiarities, but it suffers from many problems, such as disagreement over what it means as a concept, or what it represents of a geographic extension. The question is related to the ambiguity surrounding the concept of the Middle East? The purpose of its launch? As it relates to its geostrategic, economic, and geo-cultural importance? And manifestations of this importance? And to what extent he retained his value in the strategies of the major powers? Research hypotheses:

-The multiplicity of concepts for the Middle East region, with international political and Geostrategic interests.- The geostrategic value of the Middle East has made it a focal point for

The aim of the present research is to know the following : What are the Science and technology, society and environment issues (S.T.S.E) which included in the content of thechemistry Book second grade intermediate ? And to achieve the objective of search The two researchers has prepares a list of science and technology, society and environment issues (STSE) consisted of (9) key issues namely (Air quality and the atmosphere, sustainable development, water security, health and preventive security, mineral resources investment, pollution of various kinds, energy, food industry, production of weapons technology) and from which (70) sub-issues emerge,Arbitrators competent agreement has been received . Then, thetwo researchers analyzed the con

The current research aims to identify the level of extension of the sense of self and the cognitive style (complexity - simplification) among university students, as well as the significance of the difference according to gender (males - females), as well as the correlation between the two variables, and in order to verify this, the researcher has constructed The measure of the extension of the sense of self based on the theory of Alport 1961, as the number of its final paragraphs reached (28) paragraphs, and the cognitive style scale (complexity - simplification) prepared by (Abdullah 2017) was adopted, as the scale consisted of (32) paragraphs in its final form. To verify their psychometric properties, and the two tools were applied to

The aim of this research is to identify the availability of visual thinking skills in the chemistry textbook scheduled for the third intermediate grade for the academic year (2020-2021) in the Republic of Iraq. The study sample consisted of all (85) images contained in the chemistry course for the third intermediate grade, which are (85) form using the curriculum.  Analytical descriptive A list of visual thinking skills was prepared, and the unit of form was adopted as a unit of analysis and repetition as a unit of counting, and frequencies and percentages were used for statistical treatment, and validity and reliability were calculated.  And using the Holste equation.  The following results were reached: The skill

ان الهدف من البحث الحالي هو تقويم كتاب الفيزياء للصف الرابع العلمي وفق معايير تصميم وانتاج الانفوجرافيك ومن اجل تحقيق هذا الهدف تم اختيار المنهج الوصفي(تحليل المحتوى) وحدد مجتمع البحث بكتاب الفيزياء للمرحلة الاعدادية الرابع العلمي, المقررة للعام الدراسي 2020-2019 ـ اما عينة البحث فكانت جميع الرسوم والاشكال والمخططات المتضمنة في هذا الكتاب. تم اعداد اداة التحليل المتمثلة بقائمة معايير تصميم وانتاج الانفوجرافيك

   Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base