Abstract\

The value chain analysis is main tools to achieve effective and efficient cost management; it requires a depth and comprehensive understanding for all internal and external activities associated with creating value.  Supply chain as apart of value chain, that means managing it in active and efficient can achieve great results when adopting a comprehensive and integrated performance for these two chains activities. The research aims to identify possible ways to integrate the performance of value and supply chains of the sample" Kufa-cement plant" and determine the effect of this integration in enhancing customer value. The research arrival that logical and integrated analysis of value and supply chains helps

Introduction/Aim. Seminal fluid analysis (SFA) plays a crucial role in helping infertility clinics diagnose the underlying reason of male infertility. The aim of the study was to investigate seminal fluid patterns of male partners of an infertile couple with apparently fertile female partners. Materials and methods. A cross-sectional study was conducted between January 2019 and December 2022. Patients were attending consultations for delayed conception for more than 12 months with apparently fertile female partner. Results. Four hundred fifty-three patients were included in the study. The distribution of patients according to age groups showed that 277 patients were young, aged 21 - 30 years (61%). Two hundred sixty-two (58%) patien

Despite Iraq's possession of the energies material, human and agricultural resources and great economic but that contribution of the agricultural sector in the total gross fixed capital formation and gross domestic product in the Iraqi economy remained low and declining continuously since the nineties of the last century, as well as the inability of agricultural production to meet the country's needs of food . The food gap increased strategic food crops until it reached 1049 thousand tons in 2010. On this basis, there is a need to study and analysis the behavior of the function of  gross fixed capital format

The study was aimed to evaluate the marketing efficiency of dry Onion crop in Salah al-Deen, as estimate the impact of some quality and quantity factors in the efficiency of marketing process of crop using Tobit regression model. The average marketing efficiency of the research sample was 71.3686%. The marketing margins differed according to the marketing channel followed in marketing the crop. The qualitative and quantitative variables in the model are productivity, family size, distance from the market, educational level. The estimated model revealed that a variable productivity is the most important and influential in marketing efficiency, followed by the variable of the distance between the farm and the market, then the variable

The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

This study aims to analyze the messages of a number of global news outlets on Twitter. In order to clarify the news outlets tactics of reporting, the subjects and focus during the crisis related to the spread of the Covid-19 virus. The study sample was chosen in a deliberate manner to provide descriptive results. Three news sites were selected: two of the most followed, professional and famous international news sites: New York Times and the Guardian, and one Arab news site: Al-Arabiya channel.

A total of 18,085 tweets were analyzed for the three accounts during the period from (1/3/2020) to (8/4/2020). A content analysis form was used to analyze the content of the news coverage.   The results indicate an increase in th

The study was aimed to evaluate the marketing efficiency of dry Onion crop in Salah al-Deen, as estimate the impact of some quality and quantity factors in the efficiency of marketing process of crop using Tobit regression model. The average marketing efficiency of the research sample was 71.3686%. The marketing margins differed according to the marketing channel followed in marketing the crop. The qualitative and quantitative variables in the model are productivity, family size, distance from the market, educational level. The estimated model revealed that a variable productivity is the most important and influential in marketing efficiency, followed by the variable of the distance between the farm and the market, then the variable

ABSTRACT Background: Generally, the facial esthetics depends on the esthetic appearance of the maxillary anterior teeth. The purposes of this study were to analyse the macro-aesthetic appearance of the face and the micro-aesthetic appearance of the maxillary anterior teeth to establish the normative values for class I normal occlusion and to detect possible gender differences. Materials and methods: The sample consisted of 120 Iraqi adults (60 males and 60 females) aged (18-23) years. Each individual was clinically examined, then with cephalostat based head position, extraoral and intraoral photographs were taken for each subject. The facial and dental measurements were measured using AutoCad program 2014. Descriptive statistics was obtaine

  The research aims to measure  the efficiency of health services Quality  in the province of Karbala, using the Data Envelopment analysis Models in ( 2006). According to these models the degree of efficiency ranging between zero and unity. We estimate Scale efficiency  for two types of orientation direction, which are input and output oriented direction.

  The results showed, according Input-oriented efficiency that the levels of Scale efficiency on average is ( 0.975), in the province of Karbala. While the index of Output-oriented efficiency on average is (o.946).