The research aims to apply one of the techniques of management accounting, which is the Quality Function Deployment(QFD) on the Pepsi product in Baghdad Soft Drinks Company and to determine the technical requirements objectively that have been applied in practice in Baghdad Soft Drinks Company / a private shareholding company, as it focuses on meeting the quality requirements and achieving positive quality to provide a product It meets the requirements of current and future customers, hence the importance of research that indicates that the Quality Function Deployment(QFD) is a useful tool to develop the requirements of new products, being a design process driven by customers through their voices, and thus contribute to achieve a competi

The Migration is one of the important dynamic population movement phenomena in population studies because of its great impact in changing many demographic characteristics between the region of origin and arrival. And the multiplicity of forms and types according to the different reasons for it and the motives that prompted the population to move, as well as the currents and their size are also different according to the different causes, and here there are many types of migration, and many of them have been studied at the local and regional levels, and as long as the population is in a continuous dynamic movement, other types of migration are generated. (Al Douri, 2015, 230)          &nbs

This research a study model of linear regression problem of autocorrelation of random error is spread when a normal distribution as used in linear regression analysis for relationship between variables and through this relationship can predict the value of a variable with the values of other variables, and was comparing methods (method of least squares, method of the average un-weighted, Thiel method and Laplace method) using the mean square error (MSE) boxes and simulation and the study included fore sizes of samples (15, 30, 60, 100). The results showed that the least-squares method is best, applying the fore methods of buckwheat production data and the cultivated area of the provinces of Iraq for years (2010), (2011), (2012),

            Density Functional Theory (DFT) method of the type (B3LYP) and a Gaussian basis set (6-311G) were applied for calculating the vibration frequencies and absorption intensities for normal coordinates (3N-6) at the equilibrium geometry of the Di and Tetra-rings layer (6, 0) zigzag single wall carbon nanotubes (SWCNTs) by using Gaussian-09 program. Both were found to have the same symmetry of D_6d point group with C--C bond alternation in all tube rings (for axial bonds, which are the vertical C--Ca bonds in rings layer and for circumferential bonds C—Cc in the outer and mid rings bonds). Assignments of the modes of vibration IR active and inactive vibration frequ

       Despite the multiplicity of institutions contributing to the decision-making process in the United States of America, they interact to crystallize positions regarding international and strategic situations. The formulation of the national security policy depends on a number of institutions that complement each other in order to achieve an advanced security situation. Thus, the decision reflects the process of interaction of the existing regulatory institutions. This is because the essence of the national security and achieving its requirements also stems from the existence of a coherent system of shared beliefs and principles in the American society. Besides, these elements are the bases for achieving

Today's smart engineering systems are often faced with situations that are structurally uncertain, informationally incomplete, and non-probabilistically ambiguous, especially for electrical systems. ARDL models are limited in applications in complex computational environments where the uncertainty is due to vagueness, not randomness, and assume the exact parametric representation of the models and the structure of the stochastic uncertainty. This study proposes a new soft-computing paradigm using Fuzzy Autoregressive Distributed Lag (FARDL) models and compares the performance of the Linear Programming (LP) and Quadratic Programming (QP) estimation algorithms using large-scale parallel Monte Carlo simulations to overcome these drawba

Vocational education has great importance to comprehensive national development as it provides intermediate cadres able of operating the factories and laboratories in the farms and fields beside the work in the fields of health, service, administration and commercial. Due to the importance of this type of education in society, it is necessary to do a qualitative reform of vocational education in order to make the educational staffs get the necessary basic expertise to adapt the requirements of the labor market and try to rearrange and organize the workforce through put long-term economic and social policy through certain planning open to the workforce. The workforces structure according to gradual expansion in all the national ec

Background: Denture lining materials are widely used in prosthodontic treatment and management of traumatized oral mucosa. A contaminated prosthesis can provide a source of cross-contamination between patients and dental personnel as well as a cause for denture stomatitis. Therefore, denture disinfection has been recommended as an essential procedure for maintenance of a healthy oral mucosa. This study investigated the effect of SOLO disinfectant solution on some properties of different denture lining materials. Materials and methods: Three different solutions were used in this study; SOLO disinfectant solution, sodium hypochlorite solution, and water on three types of acrylic denture lining materials; hot cure, cold cure, and soft acrylic

Laser drilling is capable of producing small, precisely positioned holes with high degree of reproductively. In this paper , IR millisecond Nd:YAG single pulsed laser was used to determine the effect of laser parameters on the drilled hole of the glass - fiber reinforced epoxy composite FR-4 sample of 2 mm in thickness . The type of laser source was GSI lumonics JK760TR Series laser 1.064μm system in a CNC cabin. The JK760TR series has a 0.3-50ms pulse length and a maximum repetition rate 500Hz with an average power of 600W. The investigation of single pulse laser drilling in this paper was based on theoretical and experimental solutions. In single pulse technique, the investigation included focal plane position fpp, pulse shap

This research aims to investigate and evaluate a reactive powder concrete (RPC) cast using economical materials. Its mechanical properties were investigated and evaluated by studying the effects of using different cement and silica fume contents and locally steel fibers aspect ratios as reinforcement for this concrete. A compressive strength of about 155.2MPa, indirect tensile strength of 16.0MPa, modulus of elasticity of 48.7GPa, flexural strength of 43.5MPa, impact energy of 3294.4kN.m and abrasion loss 0.59%  have been achieved for reinforced RPC contains  910 kg/m³ cement content, silica fume content 185 kg/m³ of cement weight and fiber volume fraction 2%. The water absorption values w