The developments accelerated in technology and rapid changes in the environment and increase numbers industrial countries and different desires and requirements of customers, lead to be produced in large quantities is not feasible due to changes listed above as well as the need to product variety and change in tastes and desires of consumers, all above led not to enable companies to discharge their products in the case of mass production and created the need to devise ways and new methods fit with the current situation, and accounting point no longer the traditional accounting systems able to meet the requirements needed by the companies to make decisions and know where waste and loss of resources resulting to invent new style away from

For poets to pay a great attention to the Islamic figures and their symbolism in Islam come as a prominent phenomenon in our literature . As there is an impact of them on the brilliant history commemorated by littérateurs . As a matter of fact ، the chronicle of Imam Ali Ibin Abi Talib (peace be upon him) falls in the orbit of the focus Ibn Abi Al-Hadid Al-Mu'tazili steers to in his poems . The current research study is to trace the portrayal of Imam Ali (peace be upon them) in the poetry of Ibn Abi Al-Hadid Al-Mu'tazili ، Seventh Alwiite Poems ، as there is no a study tacking such a conjecture before. In the article there are two axes : the introduction comes as first axis portraying Imam Ali Ibn Abi Talib (peace be upon him) in the wa

The research aims to identify the theoretical foundations for measuring and analyzing quality costs and continuous improvement, as well as measuring and analyzing quality costs for the Directorate of Electricity Supply / Middle Euphrates and continuous improvement of the distribution of electrical energy,The problem was represented by the high costs of failure and waste in electrical energy result to the excesses on the network and the missing (lost) energy,Thus, measuring and analyzing quality costs for the distribution of electrical energy and identifying continuous improvement leads to a reduction in missing and an increase in sales, as the research reached many conclusions, the most important of which is the high percentage o

The proton momentum distributions (PMD) and the elastic
electron scattering form factors F(q) of the ground state for some
even mass nuclei in the 2p-1f shell for 70Ge, 72Ge, 74Ge and 76Ge are
calculated by using the Coherent Density Fluctuation Model (CDFM)
and expressed in terms of the fluctuation function (weight function)
|F(x)|2. The fluctuation function has been related to the charge
density distribution (CDD) of the nuclei and determined from the
theory and experiment. The property of the long-tail behavior at high
momentum region of the proton momentum distribution has been
obtained by both the theoretical and experimental fluctuation
functions. The calculated form factors F (q) of all nuclei under s

The snthesis and characterization of cobalt(II), nickel(II), copper(II) and zinc(II) complexes of azo ligand 4-[(5-acetyl-2-aminophenyl)- diazenyl]-1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one derived from 4-aminoantipyrine and 4-aminoacetophenone are reported. The nature of the compounds have been studied followed by mole ratio and methods of continuous contrast, Beer′s law followed during a condensation rate (1 × 10-4 – 3 × 10-4 M). The analytical data showed that all the complexes are in 1:2 metal-ligand ratio. An octahedral geometry have been suggested for all the compounds and biological studies of all the complexes were evaluated against different types of antimicrobial strains.

In this work, an efficient energy management (EEM) approach is proposed to merge IoT technology to enhance electric smart meters by working together to satisfy the best result of the electricity customer's consumption. This proposed system is called an integrated Internet of things for electrical smart meter (2IOT-ESM) architecture. The electric smart meter (ESM) is the first and most important technique used to measure the active power, current, and energy consumption for the house’s loads. At the same time, the effectiveness of this work includes equipping ESM with an additional storage capacity that ensures that the measurements are not lost in the event of a failure or sudden outage in WiFi network. Then then these measurement

In this work, an efficient energy management (EEM) approach is proposed to merge IoT technology to enhance electric smart meters by working together to satisfy the best result of the electricity customer's consumption. This proposed system is called an integrated Internet of things for electrical smart meter (2IOT-ESM) architecture. The electric smart meter (ESM) is the first and most important technique used to measure the active power, current, and energy consumption for the house’s loads. At the same time, the effectiveness of this work includes equipping ESM with an additional storage capacity that ensures that the measurements are not lost in the event of a failure or sudden outage in WiFi network. Then then these

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th