The issue of measurement of operational efficiency and productivity plays a major role in determining the weakness of the company, especially in relation to the productive processes, and thus starting to address these points and improve their performance. Hence the problem of research on how to determine the constraints in the production process, to identify weaknesses in the company. The research aims to clarify the role of throughput accounting in measuring the operational efficiency of the company in addition to clarify some of the constraints and causes behind them. The study concluded a set of conclusions, the most important of which is the availability of throughput accounting indicators that help in measuring operational efficienc

The present study aims to explore determinants of entrepreneurial behavior from perspective of social theory. It is based on model notions of (Tyler & Blader, 2003) which have focused on studying role of positively personal and social identity in motivating employees to practicing desired behavior which serves the organization in which they work. Based on these notions and previous literature, study model were built. This model explains the relationship between status judgments (perceived internal respect and perceived external prestige)  and entrepreneurial behavior. It includes three main hypotheses. The first and second hypothesis are concerning the relationship between status judgmen

The twentieth century witnessed developments, transformations and artistic revolutions, including what was witnessed in Arab art, especially contemporary Iraqi plastic art, and as a result, research and studies have increased that dealt with its topics in different ways, which has become a presence that gave it its own language and unique discourse, especially the body, thus opening the way for its employment in composition, to become a form. It denotes interpretable meanings through its various formal representations, which are artistic, cultural and cognitive products. The modernity of the Iraqi formation in the body has passed through different roles, so it started to deal with the body as a representation that reflects the real envir

   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

The presence of deposition in the river decreases the river flow capability's efficiency due to the absence of maintenance along the river. In This research, a new formula to evaluate the sediment capacity in the upstream part of Al-Gharraf River will be developed. The current study reach lies in Wasit province with a distance equal to 58 km. The selected reach of the river was divided into thirteen stations. At each station, the suspended load and the bedload were collected from the river during a sampling period extended from February 2019 till July 2019. The samples were examined in the laboratory with a different set of sample tests. The formula was developed using data of ten stations, and the other three s

The research aims to reveal the methods of visual intertextuality used in the websites of the oriented satellite channel which is Arabic-speaking when addressing normalization with Israel. It also indicates the sources and types of intertextual images, the methodological and semiotic mechanisms for analyzing the intertextuality of news images used on the website of Alhurra satellite channel for the period from 1/6 - 30/8/2022, which included (94) images. The researcher analyzed (37) images with intertextual dimensions, excluding (57) images, which did not carry connotations connected with the inputs and objectives of the research.

The research reach

         Bringing about urban, economic, and social changes in rural areas similar to those occurring in urban areas aims to reduce urban-rural disparities by providing services in those areas, decentralizing the management of these services, expanding citizen participation in local governance (decentralized administration), and achieving comprehensive development, developing and empowering localities, and keeping pace with new transformations and their impacts on the functions of the center and localities. In fact, the lack of clarity of the role of local government in planning and managing services has hindered development plans, and declined the level of services in rural areas, and has negative

This review article summarizes our research focused on Cu(In, Ga)Se2 (CIGS) nanocrystals, including their synthesis and implementation as the active light absorbing material in photovoltaic devices (PVs). CIGS thin films were prepared by arrested precipitation from molecular precursors consisting of CuCl, InCl3, GaCl3 and Se metal onto Mo/soda-lime glass (SLG) substrates. We have sought to use CIGS nanocrystals synthesized with the desired stoichiometry to deposit PV device layers without high temperature processing. This approach, using spray deposition of the CIGS light absorber layers, without high temperature selenization, has enabled up to 1.5 % power conversion efficiency under AM 1.5 solar illumination. The composition and morphology