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Study The Influence of Forming Conditions Like Deformation Speed on Void Closure in Open Die Forging
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This paper presents an investigation to the effect of the forming speed on healing voids that inhabit at various size in an ingot. The study was performed by using finite element method with bilinear isotropic material option, circular type voids were considered. The closure index was able to predict the minimum press force necessary to consolidate voids and the reduction. The simulation was carried out, on circular cross-section lead specials containing a central void of different size. At a time with a flat die, different ratio of inside to outside radius was taken with different speed to find the best result of void closure.

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Publication Date
Sat Aug 13 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The efficiency of the tax examiner and its impact on discovering the artificial adjustment of profits: Applied research in the General Tax Authority
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The aim of the research is to measure the length between the variable the efficiency of the tax examiner with its dimensions represented by (scientific questions, practical process (experience), training and development, impartiality and independence, ethics of the profession) and the approved variable discovering the artificial adaptation of profits, and the degree of arrangement of those dimensions its importance and priority, and the research problem has been identified  In a main question that is there any effect of copying the images of the image examiner in discovering the adaptation, the financial statements and reports of the companies (X, Y) and the banks (A, B) were relied on in the interpretation of the results, t

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
Evaluation Tasks of Performance Quality of the University Students According to the Developmental Environment
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 Education is a process of learning and education at the same time. As the conditions of modern life necessitate every person to keep learning, education has become a necessity to meet life needs. The society today is concerned with the educational process and aims to live up the expectations. Since education is an integral part of education and its means, it has become as a mean to achieve its purposes. The educational environment was a traditional environment limited to specific inputs, possibilities and stimulus of both teacher and student. Due to the latest advancement, the educational environment has been expanded to become a rich, with strong connections. It has expanded to encompass the entire global environment. The current

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Green Innovation and its Impact in Reinforcing Sustainable Competitive Advantage: An Exploratory Study of Opinions of a Sample of Employees in the Karungi group in Kirkuk
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The development of the world, and in light of the intensity of competition highlighted the need to research and create a sustainable competitive advantage is sustained from an internal source in the company earned by the scarcity and difficulty of imitation by competitors, and this source is green innovation. In order to achieve the objective of the research, which is the diagnosis and analysis of the relationship between green innovation (in products, processes) and sustainable competitive advantage in the group of companies Kronji, was developed a default model of the research reflects the nature of the relationship and influence among its variables, the research adopted the questionnaire as a key tool for collecting data and i

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using Lean Accounting in Simplifying and Modifying Financial Reports (Focus on Value Stream): A practical Study in AL- Hayat Soft Drinks and Mineral Water Company
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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

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Physics: Conference Series
The informatics adequacy on the spraying technology in Iraqi agricultural researches: A literature review
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Abstract<p>Many of the Iraqi agricultural researches are used spraying technique to add chemical products including pesticides and growth regulators. Various studies were performed to study the effect of these substances at different concentrations to improve plant production. In order to adopt specific criteria of spraying researches and to replicate them easily, it is a necessary to mention all information related to the spraying processes and regulations for improving sprayer’s performance by increasing the amount of pesticide deposited on the target. The current study aims to survey Iraqi researches in details and analyse them randomly. Also, to highlight on the importance of information applied in sprayi</p> ... Show More
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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Management skills and their reflection in the settlement of insurance compensation: Applied Study in National Insurance Company and Iraqi Insurance Company
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The environment contemporary works for the insurance companies have seen a number of technological developments and changes rapidly in light of the intense competition in the insurance market, and this affects human behavior in the workplace, and to director in his work needs to be a set of managerial skills. so we find compensation activity in companies insurance needs a high managerial skills, so that compensation, director of the settlement procedure successfully. So research aims to test two hypotheses two major belongings variables search using some statistical methods to extract the results and interpretation and analysis (such as arithmetic mean, standard deviation, percentages, Alpha Cronbach's coefficient, Pearson correlation co

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of Investment Decisions in the health sector according to a strategic: Case study in Amir al-Mu'minin Specialized Hospital Approach
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                  The current study aims to apply the methods of evaluating investment decisions to extract the highest value and reduce the economic and environmental costs of the health sector according to the strategy.In order to achieve the objectives of the study, the researcher relied on the deductive approach in the theoretical aspect by collecting sources and previous studies. He also used the applied practical approach, relying on the data and reports of Amir almuminin Hospital for the period (2017-2031) for the purpose of evaluating investment decisions in the hospital. A set of conclusions, the most important of which is: The failure to apply

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Publication Date
Tue Sep 10 2024
Journal Name
Journal Of Mathematics And Computer Science
The role of human shield in prey‎, ‎crop-raiders and top predator species in southwestern Ethiopia's coffee forests‎: ‎a modeling study
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In this work, we have developed a model that describes the relationships between top predators (such as tigers, hyenas, and others), crop raiders (such as baboons, warthogs, and deer), and prey (such as deer) in the coffee forests of southwest Ethiopia. Various potential equilibrium points are identified. Additionally, the model's stability in the vicinity of these equilibrium points is examined. An investigation of the model's Hopf bifurcation is conducted concerning several significant parameters. It is found that prey species may be extinct due to a lower growth rate and consumption by top predators in the absence of human interference in the carrying capacity of prey. It is observed that top predators may be extinct due to human interfe

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Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
Fairness in explaining the provisions of endowments A study to clarify the provisions of endowments according to the views of the Jaafari school of thought compared to the provisions of Iraqi laws.
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In The Name of Allah Most Gracious Most Merciful

It is no secret to everyone that the endowment is an important nucleus for the prosperity of Islamic civilization, especially in the fields of education, health, economy, and defensive military actions that fall within the door of jihad, and so on. Al-Ashraf, Qom Al-Quds, Cairo, and other parts of the Islamic world. What we will see in the research.

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Publication Date
Wed Jun 20 2018
Journal Name
Al-academy
Study in contemporary folk jewelry designs in Iraq
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I came back and made my jewelery from the first research or studies known to man, and the oldest era and confirmed the problem of searching for the links of sweets and admiration of the magnificence of the effectiveness of the search for the importance of preserving the heritage of the Iraqi civilization in its original creative aspects. Metal in Iraq, Head Costume, Neck Costume, Party Costume (Hands and Legs). The main results of the research were;

1-Contemporary folk jewelry in Iraq was characterized by design units for use.

Dependence in the feed industry in the form of laboratory mold.

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