At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow

In some cases, surgeons need to navigate through the computer system for reconfirmation patients’ details and unfortunately surgeons unable to manage both computer system and operation at the same time. In this paper we propose a solution for this problem especially designed for heart surgeon, by introducing voice activation system with 3D visualization of Angiographic images, 2D visualization of Echocardiography processed video and selected patient’s details. In this study, the processing, approximation of the 3D angiography and the visualization of the 2D echocardiography video with voice recognition control are the most challenging work. The work involve with predicting 3D coronary three from 2D angiography image and also image enhan

The research aimed to identify the causal relationship between forgiveness and psychological hardness for university students, by answering the following questions: Does forgiveness cause psychological hardiness? Does psychological hardiness cause forgiveness? Is the relationship between the two variables a reciprocal relationship? The research sample consisted of (300) male and female students from the universities of Baghdad and Al-Mustansiriya University. To extract the psychometric properties of the two scales: forgiveness and psychological hardiness, a sample of (50) male and female students employed to repeat the test, making the six connections between the two research variables. To determine the causal relationship, The Pearson c

This current study aims to:
1st: The recognizing of Alexithymia level for 6th grade students (Study Specimen) through the next Zero Hypothesis:1. There are no statistically significant differences at (0.05) level between the arithmetic mean of the specimen degrees as a whole and the central assumption for the scale of the lack in emotions expression
2. There are no statistically significant differences at (0.05) level between the arithmetic mean of the male students specimen and the arithmetic meanc of the female students specimen for the scale of Alexithymia.
2nd: ldentification the level of the emotional intelligence among 6th grade students (Study Specimen) through the next Zero Hypothesis:
1) There are no statistically si

Resource estimation is an essential part of reservoir evaluation and development planning which highly affects the decision-making process. The available conventional logs for 30 wells in Nasiriyah oilfield were used in this study to model the petrophysical properties of the reservoir and produce a 3D static geological reservoir model that mimics petrophysical properties distribution to estimate the stock tank oil originally in place (STOOIP) for Mishrif reservoir by volumetric method. Computer processed porosity and water saturation and a structural 2D map were utilized to construct the model which was discretized by 537840 grid blocks. These properties were distributed in 3D Space using sequential Gaussian simulation and the variation in

The spectrum of clinical efficacy of Methotrexate (MTX) is broad in that MTX is used in the treatment of certain cancers, severe psoriasis and rheumatoid arthritis.Various mechanisms by which cancer cells grown in tissue culture become resistant to anticancer drugs. The use of multiple  drugs with different mechanisms of entry into cells and different cellular targets allows for effective chemotherapy and high cure rates. In an efforts to develop effective strategies that increase the therapeutic potential of anticancer drugs with less systemic toxicity ,are being directed  towards the investigation of dietary supplements and other phytotherapeutic agents for their synergistic efficacy in combination with anticancer drugs. A promi

In this study, we design narrow band pass filter for window (3_5) ?m dependent on the needle optimization method , and a comparison with global designs published -Also, the effect of change parameter design on the optical performance of filter was studded and being able to overcome the difficulties of the design.In this study, the adoption of homogeneous optical properties materials as thin film depositing on a substrate of germanium at wavelength design (? = 4 ?m). For design this kind of filters we used advanced computer program (Matlab )to build a model design dependent both matrix characteristic and Needle technique. In this paper we refer to the type of Mert function , which is used for correct optical performance acces

Today, problems of spatial data integration have been further complicated by the rapid development in communication technologies and the increasing amount of available data sources on the World Wide Web. Thus, web-based geospatial data sources can be managed by different communities and the data themselves can vary in respect to quality, coverage, and purpose. Integrating such multiple geospatial datasets remains a challenge for geospatial data consumers. This paper concentrates on the integration of geometric and classification schemes for official data, such as Ordnance Survey (OS) national mapping data, with volunteered geographic information (VGI) data, such as the data derived from the OpenStreetMap (OSM) project. Useful descriptions o