The study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this technique can effectively compete in order to achieve those objectives.

  So this study focused on the goal of reducing the cost of products by reducing the cost product to a minimum , as the study was based in its hypothesis on the ability of companies to application this technique which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordina

The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.

One of the most important conclusions reached by the researchers was that forensic accounting

During the study the current selection seven stations in the Zab River bottom and the Tigris River took samples a month to study the signs of bacterial contamination study coliform and colon fecal Almsobhaat and Almsobhaat Bazah and the total number of bacteria and bacterial gangrene gas causing Knkeran as well as a study to isolate and diagnose some races and types of bacterial pathogens in water or intensityusing the traditional system and the system of intestinal bacteria

Imam al - Karji replies to some Islamic groups
In his book the jokes of the Koran

Background: Since the periodontal disease Index of Ramfjord (Ramfjord index) can potentially shorten the examination time by almost half, many studies evaluated Ramfjord teeth in predicting full-mouth periodontal status of an adult population. The aim of this study was to evaluate the benefit of Ramfjord teeth in predicting the full-mouth clinical attachment level of an adult population in patients attending the college of dentistry- Baghdad University. Materials and methods: The study participants were 100 patients with age range from 30-60 years old which represent group zero. The patients were divided into three main groups according to the age of the patients. Group I and group II each of them composed of 30 patients while group III co

A simplified parallel key was presented in this work for the Taxa of Stackys L. wildly grown in Iraq. Three records within this genus were newly recorded to our country in the present work and they are S. kermanshahansis Rech S. setifera C.A. Mey. subsp setifera, S. setifera ssp iranica (Reck.) The characteristics of these new records were also given with some representative specimens.

The research deals with a very important issue that affects women, an important segment of the society. This is because women are the basis of the family and the pillar of the society. Thus, the aim of the research is to examine the level and dimensions of the emotional and existential psychological crisis at the sample of the study. It further aims to investigate the statistical significant difference at the level of (0.05) regarding the feeling of the existential psychological crisis among battered and non-battered women. To reveal the objectives of the study, the researcher applied the existential psychological crisis scale to a sample of (72) women, divided into two groups: (35) battered women, who have been chosen purposefully. Thos

    The moral aspect is an important one in the structure of personality , and the lack of moral aspect is responsible for what we suffering today from problems . there is no exaggeration to say that many of our current problems are moral problems , and reflects the lack of moral growth.                            

 The goal of research is to build scale in order to detect the level of moral reasoning among junior high school students in Baghdad , The researcher followed the procedures in the construction of scientific standards in order to measur

Asphalt Hot Mix (HMA) is mainly applied in highway construction in Iraq because of its economic advantage and easy maintenance. Various factors impact the performance of HMA in the field. It is one of the significant impacts on aggregate gradation. The Universal Specification for Roads and Bridges in Iraq (SCRB) limits the different types of asphalt layers and allows for designed tolerance aggregate gradation. It is quite hard for contractors in the present asphalt industries to achieve the required job mix because of sieves' control problems. This study focuses on the effects on the required specification performance of aggregate deviations by using original and modified asphalt binder with AC(40-50) and