This study presented an endeavour to integrate the value chain activities with the Balanced Scorecard for a comprehensive evaluation of an organization’s strategic performance. It also demonstrated the connection and the integration of the activities of the value chain with the Balanced Scorecard. The financial measurement was linked with non-financial measurement by integrating these techniques to achieve an appropriate performance that supports all aspects of the organizational performance. Consequently, the research problem in this study emerged, which is due to the concentration of many organizations on the measurement of financial performance. Notably, the latter caused the decline of some organizations from the competitive market. T

    The moral aspect is an important one in the structure of personality , and the lack of moral aspect is responsible for what we suffering today from problems . there is no exaggeration to say that many of our current problems are moral problems , and reflects the lack of moral growth.                            

 The goal of research is to build scale in order to detect the level of moral reasoning among junior high school students in Baghdad , The researcher followed the procedures in the construction of scientific standards in order to measur

An experimental study is conducted on the utilization of the inlet ethanol injection technique in order to evaluate its impact on the performance of a two-shaft T200D mini-gas turbine engine. The maximum degradation recorded in power output was 32.8% at the climate temperature of 45^oC. Nevertheless, at that temperature, adding ethanol with Eth/LPG ratio of 20% by volume brought an enhancement in power output of 19.2% compared to normal LPG run. SFC of the dual-fuel engine ranked a level of 22% higher than that with pure LPG consumption. The overall efficiency suffered a maximum reduction of 14.4% with Eth/LPG fuel ratio of 20%, but when the loading was raised beyond 70% of the engine full load; the efficiency of dual-fuel engi

Abstract
Language is one of God’s blessings to human beings through which he
distingushed them from other creatures, then how if this language was arabic.
God honored this language and in which he descended his Gracious Boole
that gave it glory and magnificance, and made it an immortal revelation to the
arab nation in their poetry, oration, history and human tendency to the life of
knowledge, mind leadershipe, innovation and progress.
This study aimed at evaluating the arabic language come program for
the new teachers. The sample was of (25) participants who were shown a
questionaire consisting of (60) items distributed on (9) fields. Then, the data
was processed statisically by using preauency rate, Kai s

The solution gas-oil ratio is an important measurement in reservoir engineering calculations. The correlations are used when experimental PVT data from particular field are missing. Additional advantages of the correlations are saving of cost and time.
This paper proposes a correlation to calculate the solution gas -oil ratio at pressures below bubble point pressure. It was obtained by multiple linear regression analysis of PVT data collected from many Iraqi fields.
In this study, the solution gas-oil ratio was taken as a function of bubble point pressure, stock tank oil gravity, reservoir pressure, reservoir temperature and relative gas density.
The construction of the new correlation is depending on thirty seven PVT reports th

This study has aimed to measure the relationship between the skills required for the labor market and the employment of graduates of community colleges at King Khalid University. For gathering the required data, a questionnaire has been designed and distributed to the faculty members of community colleges at King Khalid University in a random sample method. The chosen sample size has covered (123) individuals. Questionnaire forms have been distributed and retrieved from (117) participants. Therefore, the estimated response has reached 95 % of the total sample size. The results of the study have shown that there is not any significant relationship between the skills which the graduates   acquire and the requirements of employmen

The importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on one hypothesis in two ways that the use of genetic engineering on maize seeds works to: one - increase production efficiency of seeds and savings in agricultural inputs. 2. Rationalize the costs of examining and planting maize seeds. In order to calculate the costs will be based on the cost system based on activities ABC. The research