The business process re-engineering is one of the popular concepts at this time because its provide a radical solution for the problems that companies faces. This method appeared because the changes of competition and costumers 'desires at the two last decades. The markets become wider because of the globalization so the companies must change its way to stay a life.

        The research aim is to concentrate on the  BPR  because it's a  philosophy aims to re-organize the company's business process to achieve the competitive advantage, the research also aims to a plicate  the BPR using cost management technique  in the State Company of Vegetable Oils Industry.

&nb

Abstract
The research hypothesizes is that the external Environment
has the responsibility concerning decisions making and behavioral
upon industrial firms. It is, Furthermore, an attempt to review the
problem of closures of private industrial firms in the country, during
the period (1976-1985), i.e. prior to and during the Iraqian- Iranian
war.
The behavioral approach of industrial geography has been
adopted as a theoretical background and the statistical test has
been practiced for the applied purposes.
As result, the research comes out with suggestions,
depending upon previous trials in the field of direction and
formulation of the of the private industrial sector. The chief point
among th

تعد الموازنة الأداة الأساسية لتنفيذ أولويات أية دولة، ويتوجب النظر إليها في ضوء المناخ الاجتماعي والسياسي والاقتصادي، لأنها تساعد في توجيه الاقتصاد لتحقيق النمو ورفع مستوى الرفاهية. اعتمدت وزارة المالية في أعداد الموازنة السنوية بعد 9/4/ 2003 أسلوباً مغايراً لما كان معتمداً في العقود الماضية، إذ كانت هناك موازنتين الأولى الموازنة الجارية، والثانية الموازنة الاستثمارية رغم وجود قانون يحتم إصدار موازنة

Adversity and psychosocial stress are involved in aging through the following pathways. psychological stress enhances the nerve system to secrete endocrine mediators (hormones). Mitochondrial respiration mediates energy production stimulated by binding to these hormones to their receptors. Energy produced by mitochondria accelerates metabolism and, in its turn, leads to increases in reactive oxygen species (ROS) of free radicals. Cellular stress and accumulation of damage can result from an excess of ROS. Accumulation of damage comprises damages in telomeric and nontelomeric DNA, in addition to mitochondrial DNA. Mitochondrial DNA damage plays an important role in increasing the pathway of p53/p21. The expression of the PGC-1α gene

This Investigation aims to study the effect of adding Steel fibers with different volume fractions Vf (o.5, 0.75, and 1% by volume of concrete) with aspect ratio 100 on mechanical properties of concrete, and also
finding the influence of petroleum products (Kerosene and Diesel) on mechanical properties of Steel Fiber Reinforced Concrete (SFRC).
The experimental work consists of two groups: group one consists of specimens (cubes and prisms) plain and concrete reinforced with steel fiber exposed to continuous curing with water. Group two consists of
specimens (cubes and prisms) plain and concrete reinforced with steel fiber exposed to kerosene and diesel after curing them in water for 28 days before exposure. The results of all te

Thick films of poly(vinyl chloride)(PVC)& PVC doped with Zn(etx)2 salt complex have been prepared by cast method with fixed thickness almost (120±5) Microns. Optical studies were carried out in the wavelengths region(200-900)nm based on absorption & transmition measurement. Optical parameters such as absorption coefficient(?) ,refraction index(n) and extinction coefficient(K) were observed to be effected by adding the dopant.Electrical parameters such as real(?)& imaginary(?) part of dielectric constant were also calculated part of dielectric constant were also calculated from the optical parameters using Maxwell equation.

Solar module operating temperature is the second major factor affects the performance of solar photovoltaic panels after the amount of solar radiation. This paper presents a performance comparison of mono-crystalline Silicon (mc-Si), poly-crystalline Silicon (pc-Si), amorphous Silicon (a-Si) and Cupper Indium Gallium di-selenide (CIGS) photovoltaic technologies under Climate Conditions of Baghdad city. Temperature influence on the solar modules electric output parameters was investigated experimentally and their temperature coefficients was calculated. These temperature coefficients are important for all systems design and sizing. The experimental results revealed that the pc-Si module showed a decrease in open circuit v

The present study deals with the experimental investigation of buried concrete pipes. Concrete pipes are buried in loose and dense conditions of gravelly sand soil and subjected to different surface loadings to study the effects of the backfill compaction on the pipe. The experimental investigation was accomplished using full-scale precast unreinforced concrete pipes with 300 mm internal diameter tested in a laboratory soil box test facility set up for this study. Two loading platforms are used namely, uniform loading platform and patch loading platform. The wheel load was simulated through patch loading platform which have dimensions of 254 mm *508 mm, which is used by AASHTO to model the wheel load of a HS20 truck. The pipe-soil system