Brainstorming has been a common approach in many industries where the result is not always accurate, especially when procuring automobile spare parts. This approach was replaced with a scientific and optimized method that is highly reliable, hence the decision to optimize the inventory inflation budget based on spare parts and miscellaneous costs of the typical automobile industry. Some factors required to achieve this goal were investigated. Through this investigation, spare parts (consumables and non-consumables) were found to be mostly used in Innoson Vehicle Manufacturing (IVM), Nigeria but incorporated miscellaneous costs to augment the cost of spare parts. The inflation rate was considered first due to the market's

This paper considers a new Double Integral transform called Double Sumudu-Elzaki transform DSET. The combining of the DSET with a semi-analytical method, namely the variational iteration method DSETVIM, to arrive numerical solution of nonlinear PDEs of Fractional Order derivatives. The proposed dual method property decreases the number of calculations required, so combining these two methods leads to calculating the solution's speed. The suggested technique is tested on four problems. The results demonstrated that solving these types of equations using the DSETVIM was more advantageous and efficient

   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

 Abstract

The study of oxygen mass transfer was conducted in a laboratory scale 5 liter stirred bioreactor equipped with one Rushton turbine impeller. The effects of superficial gas velocity, impeller speed, power input and liquid viscosity on the oxygen mass transfer were considered. Air/ water and air/CMC systems were used as a liquid media for this study. The concentration of CMC was ranging from 0.5 to 3 w/v. The experimental results show that volumetric oxygen mass transfer coefficient increases with the increase in the superficial gas velocity and impeller speed and decreases with increasing liquid viscosity. The experimental results of k_la were correlated with a mathematical correlation des

أهمية البحث والحاجة إليه:

          من مظاهر التواصل الحضاري في جانبه العلمي والتكنولوجي هو متابعة أبناء مجتمعنا ولاسيما الشباب لكل منجز حديث واتخاذه وسيلة للحصول على المعلومات والمعرفة والتسلية، بحيث أصبح هذا التعامل ممارسة يومية حياتية، وهذا دليل على مدى تفتح ذهنية وعقلية ورغبات أبنائنا ومواكبتهم لروح العصر ومتطلباته وتعبيراً صادقاً عنه فضلاً عن إشغال أوقات ف

تناول البحث دراسة خمسة نصوص مسمارية لقروض غير منشورة من سلالة أور الثالثة وتحليلها وترجمتها وهي من مجموعة المتحف العراقي, يعود تاريخها الى زمن سلالة أور الثالثة (2012-2004ق.م) تحديدا الى زمن الملكين شوسين (2037- 2029ق.م) وابي سين (2028-2004 ق.م), اما مضامينها فهي قروض بمادتي الشعير(ثلاثة نصوص) الفضة (نصان), والقروض على نوعين قروض بفائدة (ur5 - ra), وقروض بدون فائدة (maš2 - nu - tuk), وقد حددت نسبة الفائدة في القروض 1/3 33% لمادة الشعير و20% لما

شهدت معظم المدن السومرية أزدهاراً أقتصادياً خلال عصر أور الثالثة ،أنعكس ذلك من خلال النصوص المسمارية المكتشفة ذات المضامين الاقتصادية المتنوعة ومنها (وصولات تسلم Bullae) التي تميزت بعصر أور الثالثة بأشكالها المتعددة ومنها: الكروية والمربعة والمستطيلة والمثلثة والمضلعة ومعظمها يحتوي على طبعات أختام فضلاً عن أنها تكون مثقوبة طولياً لغرض التعليق.

The issue of volunteerism is one of the most important issues that have become prominent in social sciences and contemporary social thought, especially as a result of the transformations and changes that the world undergoes today. The voluntary sector has become the concern of all societies and governments for its development and service to society and various sectors. The practice of women is prominent in the work of volunteerism after 2003 in Iraq, but its work face a number of obstacles and hindrance. The problem of research is the obstacles of women's work in non-governmental organizations. The research aims to identify the nature and characteristics of volunteer work of Iraqi women.        &nb

The cuneiform texts considered one of the most important resources which play an important role help us to know how was the economic , politic and religious manner and every thing have relation of the history of Mesopotamia which contain many of information that enrich our knowldgement every side of Mesopotamia civilization since using writing as away to register the science and human knowldgement . The city of Sippar (Abu –Habba ) was one of most important city of ancient Mesopotamia which mentioned as one of first five Mesopotamian cities found before floating and it exposed through excavating rich one of them tablet which some of it dated to old Babylon period . The king Ammi-Saduqa has a big share of tablet we study number of thi