This paper aims at the fact that most organizations today suffer from a waste of time, effort, and cost, and they have difficulty in achieving the best performance situations and compete strongly. The researcher distributed 108 questionnaires as a statistical analyzable sample society where the sample intentionally consists of general managers, department head, and division head. The questionnaire was formulated according to the Likert scale. The use of personal interviews and observations are additional tools for data collection and a number of statistical methods is used for data analysis such as simple regression and correlation coefficient (Pearson). One of the most prominent conclusions is that the company has adequate and c

The objective of present study was to investigate the effect of using mixture volaticle oil of rosmarinus and nigella sativa to improve some of the meat quality characteristics, physical and limited storage time of minced cold poultry meat. Duplex volaticle oil was added at 0.025, 0.050 and 0.075 g/kg to minced poultry meat, these treatments were stored individually for 0 , 4 and 7 days at 4-7C⁰. After making several chemical, physical and oxidation indicators, the following results were obtained:

            The process of adding volaticle oil to minced poultry meat led to significant increase (P<0.01)in moisture, prot

 The financial statements   must accurately, clearly and fairly present the financial situation and financial statements should be reliable as well. Pursuant to Board Decision No. (74)  2020, CBI obliges banks, according to the Banking Law No. (94) for the year 2004, Article (33) paragraph 2  concerning real estate owned from previous years and expropriated as a result debt settlement , to apply a real estate liquidation provision  at  a  rate of 20% for each property expropriated and at a rate of 100% for each year of delay up to (5) years  .also from  the significance of the issue of  real estates that become a property of   banks as a result of debt settlement and the pr

This research aims to identify the factors effecting the investigation of insurance fraud from the perspective of the National Insurance Company employees, by analyzing the study variables and make recommendations on how to enhance the company and employees performance, and to achieve the objectives of the study and test hypotheses a questionnaire was designed after referring to the international standards  and the 1969 Iraqi punishment law, and it was answered by 20 employees that were approved for the purposes of  this research and analysis.

      The study found that lack of employee training was a strong factor, while the supervisory staff and operational procedures was a weak one.

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Electrocoagulation process was employed for the treatment of river water flows in Iraq. In this study, a batch Electrocoagulation process was used to treat river water taken from Al - Qadisiyah water treatment plant. electrolysis time, voltage and inter-electrode spacing were the most important parameters to study . A statistical model was developed using the RSM model. The optimum condition after studying the parameter effect the process was 1 cm separating, 30 volts . The RSM model shows the ideal condition of removal for both the TSS and turbidity at 1 cm, 20 volts and 55 min.

Thin films of highly pure (99.999%) Tellurium was prepared by high vacuum technique (5*10-5torr), on glass substrates .Thin films have thickness 0.6m was evaporated by thermal evaporation technique. The film deposited was annealed for one hour in vacuum of (5*10-4torr) at 373 and 423 K. Structural and electrical properties of the films are studies. The x-ray diffraction of the film represents a poly-crystalline nature in room temperature and annealed film but all films having different grain sizes. The d.c. electrical properties have been studied at low and at relatively high temperatures and show that the conductivity decreases with increasing temperature at all range of temperature. Two types of conduction mechanisms were found to d

              In this work, pure and doped Vanadium Pentoxide (V₂O₅) thin films with different concentration of TiO₂ (0, 0.1, 0.3, 0.5) wt  were obtained using Pulse laser deposition technique on amorphous glass substrate with thickness of (250)nm. The morphological, UV-Visible and Fourier Transform Infrared Spectroscopy (FT-IR) were studied. TiO₂ doping into V₂O₅ matrix revealed an interesting morphological change from an array of high density pure V₂O₅ nanorods (~140 nm) to granular structure in TiO₂-doped V₂O₅ thin film .Transform Infrared Spectro

Thin a-:H films were grown successfully by fabrication of designated ingot followed by evaporation onto glass slides. A range of growth conditions, Ge contents, dopant concentration (Al and As), and substrate temperature, were employed. Stoichiometry of the thin films composition was confirmed using standard surface techniques. The structure of all films was amorphous. Film composition and deposition parameters were investigated for their bearing on film electrical and optical properties. More than one transport mechanism is indicated. It was observed that increasing substrate temperature, Ge contents, and dopant concentration lead to a decrease in the optical energy gap of those films. The role of the deposition conditions on value