In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

Art is a language in which the artist expresses himself, his society, and the events he lives in, so new artistic trends emerged, so the artist no longer practices his art as required by any previous artistic rules. And the thoughts wandering inside him, which led him to the abstract method in which the artist tries to employ the elements of the artwork in a plastic construction through which he achieves the relationships of the abstract form through the rhythms of lines, colors, spaces, shapes and textures without these plastic elements having any connection with the visual reality.
The research aims to find a new vision inspired by the school of geometric abstraction to enrich the field of Saudi plastic painting. And to take advan

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Students dropout from the Education has a negative phenomena on individual and society and even on different aspects of life especially on the economic aspect , Thus our research tries studying and analyzing the relation between the size of dropout and human development level in Iraq and as (research sample) the first decade of this century as a studying period, the study includes the dropout in Secondary schools and depending the formal records as a main source to evaluate the size of this problem in Iraq , which shows an increase in the size of dropout in this period in comparison with the last decades of the twentieth century, this produces a negative effect on human developme

The current research aims at knowing the impact of the mind-clearing method in teaching second year intermediate students “reading book”. To achieve the study objective, the researchers intentionally chose Arjwan middle school, located in Baghdad Directorate of Education Al-Rusafa/2, which includes five classes for the second intermediate class. Division (A) was chosen randomly to represent the experimental group, which is taught in the mind-clearing method, while Division (B) represented the control group, which is taught in the traditional way. The sample of the research included (79) female students divided into (39) students in the experimental group, and (40) female students in the control group.To achieve the objective of the res

This study focused on the improvement of the quality of gasoline and enhancing its octane number by the reduction of n-paraffins using zeolite 5A. This study was made using batch and continuous mode. The parameters which affected the n-paraffin removal efficiency for each mode were studied. Temperature (30 and 40 ˚C) and mixing time up to 120 min for different amounts of zeolite ranging (10-60 g) were investigated in a batch mode. A maximum removal efficiency of 64% was obtained using 60 g of zeolite at 30 ˚C after a mixing time 120 min. The effect of feed flow rate (0.3-0.8 l/hr) and bed height (10-20 cm) were also studied in a continuous mode. The equilibrium isotherm study was made using different amounts of zeolite (2-20 g) and the

The cities are not yet a temporal status in the process of the human and civilization development. The cities consider as a life pattern, this mean that people cannot live without cities, which surround us. Several phenomena like globalization, revolution of information, technical development, increased of consumption, do not confirmed without the living in cities. The urbanization – in its simple meaning – means transferring from rural community to city community. In other word, it means that socioeconomic changes happened subject to the patterns and conditions of the urban life. Each government depend a certain policy, this policy contains set of plans and programs, that targeting to affect the population factors and the st

Over the last two decades, several sustainability assessment methods have developed as key accelerators for the development and improvement of sustainable industrial buildings. Some of these systems, like as LEED or BREEAM, are considered international, whereas others, such as Pearl Rating Systems (PRS), are local. Although they all share similar goals, they can lead to the construction of green buildings or the improvement of the efficiency of existing conventional buildings. Each technique has its structure, certification process, and weighting norms. The inequalities have prompted various questions about whether global assessment systems appropriately consider the country’s national settings. This study aims to compare the Pear

Alkaloids are a group of naturally occurring chemical compounds that contain mostly basic nitrogen atoms . They are a large family of compounds synthesized by plants in addition to the bacteria, fungi, and animals,  they often have pharmacological effects. The aim of this study is to isolate and identified alkaloids in a newly studied, wild Iraqi plant named