The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs

The study aims to study the geographical distribution of electricpower plants in Iraq, except the governorates of Kurdistan Region (Dohuk, Erbil, Sulaymaniyah) due to lack of data.

In order to reach the goal of the research was based on some mathematical equations and statistical methods to determine how the geographical distribution of these stations (gas, hydropower, steam, diesel) within the provinces and the concentration of them as well as the possibility of the classification of power plants in Iraq to facilitate understanding of distribution in a scientific manner is characterized by objectively.

The most important results of the research are that there are a number of factors that led to the irregular distribution

Abstract

This research aims to design a multi-objective mathematical model to assess the project quality based on three criteria: time, cost and performance. This model has been applied in one of the major projects formations of the Saad Public Company which enables to completion the project on time at an additional cost that would be within the estimated budget with a satisfactory level of the performance which match with consumer requirements. The problem of research is to ensure that the project is completed with the required quality Is subject to constraints, such as time, cost and performance, so this requires prioritizing multiple goals. The project

In this study was undertaken frish fish such as Bigeye Ilisha megaloptera, Nematalos nasus, Suboor Hilsha ilisha and Carp Cyprinus carpio. they were purchased from local marketes in Basrah, Oil was extracted by a solvent extraction method on low temperature. And the level of oil obtiened about (6.08; 10.72; 13.52 and 5.61)% for Bigeye, Jaffout, Suboor and Carp. the Crud oils were compared with vegetable oil (olive oil) and animal fat (tial fat mutton).
The extracted oil from fresh complete fishs with compared oils intraed on pharmacological system through packed in capsul with and with out garlic`s extract. this system analysis with chemical tests.
Results were analyzed statistically by using the SPSS program with using (CRD)

Future generations of wireless communications systems are expected to evolve toward allowing massive ubiquitous connectivity and achieving ultra-reliable and low-latency communications (URLLC) with extremely high data rates. Massive multiple-input multiple-output (m-MIMO) is a crucial transmission technique to fulfill the demands of high data rates in the upcoming wireless systems. However, obtaining a downlink (DL) training sequence (TS) that is feasible for fast channel estimation, i.e., meeting the low-latency communications required by future generations of wireless systems, in m-MIMO with frequency-division-duplex (FDD) when users have different channel correlations is very challenging. Therefore, a low-complexity solution for

This study was conducted on Lake Hamrin situated in Diyala governorate, focal Iraq, between latitudes 44^º 53ʹ 26.16 '- 45º 07 ʹ 28.03^ʺ and 34º 04ʹ 24.75^ʺ ــ 34º 19ʹ 12.74^ʺ . As in this study, the surface area of Hamrin Lake was calculated from satellite images during the period from October 2019 to September 2020, with an average satellite image for each month, furthermore,by utilizing the Normalized Differences Water Index (NDWI), the largest surface area was 264,617 km² for October and the lowest surface area 140.202 km² for September. The surface temperature of the lake water was also calculated from satellite images of the Landsat 8 satellite, based on ban

     This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.

The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred  recently in light of the liberalization of international trade, globalization a

Infrastructure, especially wastewater projects, plays an important role in the life of residential communities. Due to the increasing population growth, there is also a significant increase in residential and commercial facilities. This research aims to develop two models for predicting the cost and time of wastewater projects according to independent variables affecting them. These variables have been determined through a questionnaire distributed to 20 projects under construction in Al-Kut City/ Wasit Governorate/Iraq. The researcher used artificial neural network technology to develop the models. The results showed that the coefficient of correlation R between actual and predicted values were 99.4% and 99 %, MAPE was