Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

Four localities were selected in Euphrates River and Ramadi sewage treatment plant to collect water samples monthly during the period between October 2001 to July 2002 . Total cell count of phytoplankton and its physico- chemical concentrations were determined . The study aimed to demonstrate the effect of Ramadi sewage treatment plant on Euhprates River . It is concluded that the sewage had an dilution effect for the total hardness , total alkalinity , electrical conductivity and salinity of Euphrates River , but it is also caused in the presence of a contaminated area . This was cleared from the depletion of dissolved oxygen and high values of biological oxygen demand with lower valuse of pH in this area . The water of Euphrates

Tax is an important financial resource that the state depends on in all its economic, political, and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing economic variables, such as savings, consumption, investment, and employment. The tax was taken as an important tool to stimulate investment in industrial projects because of this activity's important role in raising the efficiency of economic development and reviving the national economy, as many industrial investment laws were enacted and the most important thing included was exempting industrial projects from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years starting from the year in which

Because of the experience of the mixture problem of high correlation and the existence of linear MultiCollinearity between the explanatory variables, because of the constraint of the unit and the interactions between them in the model, which increases the existence of links between the explanatory variables and this is illustrated by the variance inflation vector (VIF), L-Pseudo component to reduce the bond between the components of the mixture.

    To estimate the parameters of the mixture model, we used in our research the use of methods that increase bias and reduce variance, such as the Ridge Regression Method and the Least Absolute Shrinkage and Selection Operator (LASSO) method a

Feedback on students’ assignments can be done in many different ways. Nowadays, the growing number of students at universities has increased the burden on the instructors to give feedback on students’ writings quickly and efficiently. As such, new methods of modern online automated feedback tools, such as Hemingway app and ecree,are used to assist and help instructors. Hence, this research is an explanatory study to examine the effect of using the online automated feedback on some Iraqi EFL learners’ writings at the university level. The study comprised 60 students enrolled in an English language course at the University of Anbar. They were divided randomly into two groups, experi

The study aimed to estimate the content of lead and determine the quality of the internal coating of metal cans through electrical conductivity as well as to determine the accuracy of the information card for some types of canned food that available in local markets. The information card test showed that all of these samples contained the name of the food, trade mark, country origin, weight, and components, as was indicated by the company producing in all of them except for the C₁₂ sample which was otherwise, and the batch number was mentioned in all samples except for the C₃ and C₁₇ which was not clear and not mentioned in the C₂₁, and the validity period was observed (produce and fini

The study showed that there are (28) plant families present in Al-Razzaza Lake. The families are (Amaranthaceae, Amaryllidaceae, Aizoaceae, Apiaceae, Apocynaceae, Asteraceae, Brassicaceae, Boraginaceae, Capparaceae, Caryophyllaceae, Cistaceae, Colchicaceae, Convolvulaceae, Cynomoriaceae, Fabaceae, Frankeniaceae, Lamiaceae, Liliaceae, Malvaceae, Orobanchaceae, Plantaginaceae, Poaceae, Polygonaceae, Ranunculaceae, Solanaceae, Tamaricaceae,Typhaceae, Zygophyllaceae). Asteraceae family is the largest number of species found in abundance in this lake, followed by the Fabaceae family.

The best means and ways to develop an athlete's physical and skill capabilities, and among these means is the use of training aids that help develop some bio-kinetic abilities, and prepared exercises have had an important role in improving athletic performance in badminton, where the player must possess physical fitness, explosive power, and strength. Characterized by speed as well as accuracy, awareness, and focus while playing on the court, the badminton player must be physically fit through a continuous movement of small and large muscles to achieve good performance, which requires special physical abilities and skills, and the most important of these bio-kinetic abilities are agility, coordination, and measuring the coordination

This work is focused on studying the effect of liquid layer level (height above a target material) on zinc oxide nanoparticles (ZnO and ZnO₂) production using liquid-phase pulsed laser ablation (LP-PLA) technique. A plate of Zn metal inside different heights of an aqueous environment of cetyl trimethyl ammonium bromide (CTAB) with molarity (10^-3 M) was irradiated with femtosecond pulses. The effect of liquid layer height on the optical properties and structure of ZnO was studied and characterized through UV-visible absorption test at three peaks at 213 nm, 216 nm and 218 nm for three liquid heights 4, 6 and 8 mm respectively. The obtained results of UV–visible spectra test show a blue shift accomp

Permanent deformation (rutting) of asphalt mixtures is one of the major forms of distress. Aggregate gradation is one of the most important factors affecting the permanent deformation of asphalt mixtures. Other variables are also important to understand their effects on the mixture such as temperature, binder content and compaction level. For this purpose 6 different aggregate gradations have been chosen and each one of them has been manufactured / tested with different variables. The results showed that at relatively low temperature there is little effect of aggregate packing on the permanent deformation. However, as the temperature increases the effect of gradation becomes apparent, in that the better the packing the better the resistance