With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

The research problem lies in the ambiguity of the usage of propaganda contents by two main media outlets (the Russian RT and American Alhurra) in their news coverage of the Syrian crisis through their websites and the methods used by them to convince users taking into account the mutual propaganda conflict between the United States and Russia in the war against Syria. The objectives of the research can be represented by the following: investigating the contents of American and Russian electronic propaganda towards Syrian crisis.
• Identifying the contents that received most of the coverage in the Syrian crisis by the two news outlets.
• Identifying the terms and phrases that have been most used by the websites of RT and Alhurr

The main function of a power system is to supply the customer load demands as economically as possible. Risk criterion is the probability of not meeting the load. This paper presents a methodology to assess probabilistic risk criteria of Al-Qudus plant before and after expansion; as this plant consists of ten generating units presently and the Ministry Of Electricity (MOE) is intending to compact four units to it in order to improve the performance of Iraqi power system especially at Baghdad region. The assessment is calculated by a program using Matlab programming language; version 7.6. Results show that the planned risk is (0.003095) that is (35 times) less than that in the present plant risk; (0.1091); which represents respectable imp

This study investigates self-perception and self-branding on Instagram among young Arab women in the UAE, focusing on how they curate, negotiate and perform their digital identities and whether their digital self-presentation in any way compromises their sense of authenticity. The study is based on 11 interviews with young women in the UAE, between the ages of 20 and 30, in addition to online observation to follow the participants’ activities on Instagram. The study demonstrates that while social and digital media platforms may play a role in “empowering” Arab women, women tend to set their boundaries of authenticity shaped according to their audience’s expectations and their in-groups. This confirms the r

The research is summarized in the construction of a mathematical model using the most common methods in the science of Operations Research, which are the models of transportation and linear programming to find the best solution to the problem of the high cost of hajj in Iraq, and this is done by reaching the optimum number of pilgrims traveling through both land ports and the number Ideal for passengers traveling through airports by Iraqi Airways, instead of relying on the personal experience of the decision-maker in Hajj and Umrah Authority by identifying the best port for pilgrim's travel, which can tolerate right or wrong, has been based on scientific methods of Operations Research, the researcher built two mathematical models

: zonal are included in phraseological units, form metaphorical names for a person, give him various emotional and evaluative characteristics. This article examines the topic of zoomorphic metaphors that characterize a person in the Russian and Arabic languages in the aspect of their comparative analysis, since the comparative analysis of the metaphorical meanings of animalisms is an important method for studying cultural linguistics, since zoomorphic metaphors are a reflection of culture in a language.

תקציר :

 המחקר הזה הוא ניסיון לשפוך אור על נושא מרכזי וחשוב בחייהם של היהודים, "הממד הדתי" אצל היהודים, מחקרי הנקרא "הממד הדתי בסיפור העברי המודרני" גם מתייחס להשפעת התרבות הדתית של המספר והחוג המשפחתי שחי בו, ואיך שיקף המספר את כל הדברים האלה ביצירותיו הסיפורית .

המספר בוחר במילים ובמונחים בעלי משמעויות דתיות או מביא את הסיפור הזה אשר קרוב אל נושא הסיפור ההולך באותה מגמה .גם כן השפעת התיאולג

Apium graveolens has been utilized for a multitude of purposes due to its diverse pharmacological characteristics. On the other hand, little is known about how the fatty acids (saturated and unsaturated) terpenes and steroids found in Iraqi Apium graveolens affect the human cancer cells. The purpose of this study was to examine the effects of Iraqi Apium graveolens petroleum ether extract on the human prostate cancer cell line (PC3). Subsidiary extraction and phytochemical analysis by GC/MS were performed.The dry and fresh aerial parts (leaves and stem) of Apium graveolens were extracted using a Soxhlet device with 70 % ethanol, then fractionated with petroleum ether. Then Gas Chromatography System was used to identify the bioactive

The state did not witness the emergence of independent bodies because of the nature of the ruling regimes that were characterized by political tyranny represented by the king at the time, as is the case with Greece and the Greeks and Persia and the Romans and others. As for the Islamic state, which emerged later, it saw the emergence of what looks like independent bodies that we see today, There was the so-called Diwan Al-Hesba and the Ombudsman's Office as an independent body from the Islamic State, which operated independently to support the oppressed and the equitable distribution of financial resources, even though it was headed by well-known governors of justice and honesty. A state in the modern era, many countries, especially in E

The importance of the research from a practical point of view lies in the fact that it presents a set of statistics and data that give a clear picture of how the Iraqi newspapers (the subject of the study) deal with the visit of "Pope Francis" to Iraq ، and what are the most prominent indicators and manifestations of that visit in promoting societal peace among the Iraqi public. From a scientific point of view، the research provides another scientific addition to the media library، especially with regard to journalistic treatments and methods of framing the Arab international press for the subject of the visit، which could be a starting point for other researchers to complete qualitative research in this field. The research prob