The effective application of the method of measuring and evaluating performance according to the Balanced  Scorecard the need for an information system a comprehensive and integrated for internal and external environment, Which requires the need to develop accounting information system in general and cost management information systems to suit the particular requirements of the environment in terms of the development of modern methods of measurement to include the use of some methods that have proven effective in measuring and evaluating performance.

The research problem in need of management to develop methods of measuring and evaluating performance through the use of both financial measures and non

The presented work shows a preliminary analytic method for estimation of load and pressure distributions on low speed wings with flow separation and wake rollup phenomena’s. A higher order vortex panel method is coupled with the numerical lifting line theory by means of iterative procedure including models of separation and wake rollup. The computer programs are written in FORTRAN which are stable and efficient.

      The capability of the present method is investigated through a number of test cases with different types of wing sections (NACA 0012 and GA(W)-1) for different aspect ratios and angles of attack, the results include the lift and drag curves, lift and pressure distributions along the wing s

The process of cognitive representation includes mental activities such as perception, concepts formation and decision making leading to formation of Cognitive representation where the need for Cognition is one of basic humane needs promoting individuals to have more information.
This Study aims to measure the level of Cognitive representation among gifted Schools, the level of need for Cognition among them, recognize statistical Significant differences with Cognitive representation according to gender Variable and recognize the Correlation between Cognitive representation and the need for Cognition among giftel schools . The sample Consists of subsample of mair application one Consisting of( 400) students, noting that the first sampl

Rock engineers widely use the uniaxial compressive strength (UCS) of rocks in designing
surface and underground structures. The procedure for measuring this rock strength has been
standardized by both the International Society for Rock Mechanics (ISRM) and American Society
for Testing and Materials (ASTM), Akram and Bakar(2007).
In this paper, an experimental study was performed to correlate of Point Load Index ( Is(50))
and Pulse Wave Velocity (Vp) to the Unconfined Compressive Strength (UCS) of Rocks. The effect
of several parameters was studied. Point load test, Unconfined Compressive Strength (UCS) and
Pulse Wave Velocity (Vp) were used for testing several rock samples with different diameters.
The predicted e

The necessary optimality conditions with Lagrange multipliers  are studied and derived for a new class that includes the system of Caputo–Katugampola fractional derivatives to the optimal control problems with considering the end time free. The formula for the integral by parts has been proven for the left Caputo–Katugampola fractional derivative that contributes to the finding and deriving the necessary optimality conditions. Also, three special cases are obtained, including the study of the necessary optimality conditions when both the final time  and the final state  are fixed. According to convexity assumptions prove that necessary optimality conditions are sufficient optimality conditions.

       In light of the developments and intense competition that the world has witnessed, the need to search for a sustainable and continuous competitive advantage for economic units has emerged, as the economic units must not lose sight of their interest in the activities they perform to achieve that advantage, and it can be said that the goal of the research is to identify the theoretical dimensions of the green value chain represented by: (Green research and development, green design, green manufacturing, green marketing, green services) and the dimensions of the sustainable competitive advantage represented by (quality, creativity, innovation, cost, response to the customer), as well as identifyi

To move forward on the path of goodness and peace, we must realize that, in the midst of the great diversity of cultures and forms of human life in the world, that we form one human nation, which God Almighty created to worship Him on His earth and under His heavens and to enjoy His bounties and natural resources that God Almighty has bestowed upon that nation. On one land, and it is governed by one common destiny. Every country has been endowed with a natural resource by God Almighty that distinguishes it from the other country to live in prosperity if these wealth are distributed equally among the members of the same society and societal justice is achieved. We must join together to work for the establishment of a sustainable global commu

This research is dealing with five sample of tomato ketchup products available in local market that were respectively as follows: Hello-Baghdad Iraq, Tiffany-Abu Dhabi, Melody-Dubai, Baidar-Saudi Arabia, and Altunsa-Turkey. Also it is dealing with four sample of sauce products available in local market that were respectively as follows: Hello-Baghdad, Iraq, Al-Badawi-Baghdad Iraq, Family-Baghdad, Iraq, and Hala-Amman Jordon. Analysis was performed on each sample three times and mean of the reading was taking. Samples were tested through terse and shorthand from lengthened steps. The spectrophotometric method used rely on theoretical and practical bases in extraction and diagnosis by UV spectrophotometer. This method in short notes, consiste

This study aims at discussing the theoretical and applicable parts of the reading comprehension to help the teachers of Arabic. This study shows that the students have a general weakness in reading comprehension. The researcher handles issues related to reading comprehension and to practicing exercises of the training strategies such as: dialogue, discussion, discussion questions, continuous training, group works. Such skills will be used to analyze a poem to see the level of the students’ reading comprehension and to develop the students’ skills. The study answers two questions:
1- What is the reading comprehension from a theoretical perspective?
2- How can we develop the skills of the reading comprehension from the practical