The aim of this work is to perform an experimental study for the effect of forced vertical vibrations on free convection heat transfer coefficient, from flat plate made of Aluminum with dimension (300 Length*100 Width*3 thickness mm).It's heated under a constant heat flux of (250-1500 W/m2 ) upward. The flat plate was located horizontally or inclined in multiple angles at rang of (0o , 30o , 45o 60o ، 90o ). The experimental study is carried out at a range of frequency (2-16 Hz) ، the amplitude at the range of (1.63-7.16 mm), and the Rayleigh number at the rang (138.991< Ra <487.275).
The results of this study show that, the relation between the heat transfer coefficient and the amplitude of vibration is incrementally for incl

امكانية تكييف نظام الجودة في شركة الاسمنت العراقية وفقا لمتطلبات نموذج تاكيد الجودة iso9001 الخاص بنظام العمل والعاملين دراسة استطلاعية لاراء عينة من المديرين في الشركة

The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

The aim of present investigation was Litilizing cow, sheep and chicken bones that included both hollow and flat to produce fat. The extraction rat was increased propotionally with rising temperature and extraction time for both cow and sheep bones. The lowest extraction rat form hollow and flat bones for cow and sheep was 12.66, 6.55, 6.93 and 7% respectively at 60°C for 3 hours. The highest extraction rat for hollow cow bones was 21.90% at 90°C for 5 houers, values for flat cow bones, hollow and flat sheep bones was 15.04, 16.4 and 12.8% respectively at 100°C for 5 hours. While, hollow and flat chicken bones resulted lowest extraction rate, thus thermal treatment was conducted only at 90 °c and showed propotional increase with incre

هدفت الدراسة الحالية للتعرف على درجه الابعاد المجموع العام للنزاهة الاخلاقية لطلبة كليتي  التربية البدنية وعلوم الرياضة الفنون الجميلة حسب متغير (التخصص) استخدمت الباحثتان المنهج الوصفي بالأسلوب المسحي ودراسة العلاقات الارتباطية والمقارنة في جمع وتحليل البيانات وتم اعتماد مقياس (علياء قاسم محمد ،2013)ومن اجل تحقيق اهداف البحث قامت الباحثتان بأعداد مقياس النزاهة الاخلاقية من خلال استخراج الصدق الظاهري

من خلال خبرة الباحثين في مجال التدريس وجد هناك تباين في درجة الاجهاد الوظيفي لتدريسين كليات التربية البدنية وعلوم الرياضة مابين ما يعتقد ان هناك عمل متوازن وطبيعي وبين ما يتعقد اجهاد وظيفي وهو أحد أهم التحديات التي تتعرض لها الموسسات التعليمية في تحقيق أهدافها مع ازدياد حدة المنافسة العلمية التي تواجهها، وقد تكون احد اهم الاسباب هو الاصلاحات الاداري وهذه الحالة استرعت انتباه الباحثون,  مما حدى بها الى ا

The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included

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