The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs

Most of the mosques in the Islamic world fall under specific and known forms and patterns to a large extent, and such patterns have grown and evolved from the few basic and uniform models, but they changed slowly due to the impact with a mixture of changing functional requirements and cultural landscapes because of the variables of time and place to form patterns known and famous in this day across parts of the Islamic world and its borders. There was no exception to these patterns, but small numbers of mosques that were probably the result of personal experiences or improvisational resolutions, or in response to specific or temporary stimuli. However, the emergence of a specific pattern which does not belong to any of these patt

This study was aimed to study the effect of adding transglutaminase (TGase) on the mechanical and reservation properties of the edible films manufactured from soybean meal protein isolate (SPI) and whey protein isolate(WPI). The results showed an improvement in the properties with increase in the WPI ratios. Thickness of the SPI films amounted 0.097 mm decreased to 0.096 mm for the WPI: SPI films at a ratio of 2:1, when TGase was added decreased to 0.075 mm. While the tensile strength increased from 7.64 MPa for SPI films to eight MPa for the WPI: SPI films at a ratio of 2:1, when TGase was added increased to 11.04 MPa. Also, the elongation of the WPI: SPI films at a ratio of 2:1 presence of the TGase decreased to 40.6% compared wit

Sorghum seeds suffer from a low germination ratio, so a factorial experiment was carried out in the Seed Technology Laboratory, Department of Field Crops, College of Agricultural Engineering Sciences, University of Baghdad during 2022 according to a Completely Randomized Design with four replications to study the effect of stimulating seeds with aqueous extract of banana peels with a concentration of (0, 15, 25 and 35%) and citric acid at concentrations (0, 50, 100 and 200 mg L-1) on viability and vigour of seed properties. Seeds that soaked with banana peel extract at a concentration of 25% outperformed in first count (79.8%), final count (85.0%), radicle length (13.2 cm), plumule length (11.6 cm), and seedling vigour index (2109), noting

The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann

Current search problem manifested and widows who community harsh to bear hardships and pains، The goals of continuing the sustainability of life and take responsibility, and especially in light of the difficult circumstances in which Iraq is going through, and the displacement of murder and terrorism, which generated huge numbers of widows and orphans Because of the loss of a breadwinner and which became women and children are the most harm to the victim and as a result of wars and armed tendencies So this research is an important and vital topic opens our horizons important for overlapping roles of women widows and their impact on the achievement and status of Iraqi women and that as long as aptly characterized and their ability to end

This research aims to clarify the role of Information Technology Competency (ITC) with dimensions' (IT Usage, IT Knowledge, and IT Operations) as an independent variable in the activation of Human Resources Management Practices (HRM Practices) as a dependent variable with dimensions' (Training and Development, Recruitment, Job Design, and Performance appraisal). Based on this, the correlation and effect relationships between the independent and dependent variables are determined by formulating two main hypotheses. There are a significant relationship and effect of IT competency with HRM practices within the dimensions. Furthermore, the scope and population of this research are the Informatics and Communications P

The aim of the research is to identify the role of public relations in promoting tourism by the Palestinian tourism and travel companies in Gaza from the public relations officer’s point of view in those companies.
The researcher used the descriptive analytical method as the most appropriate for such studies and implemented the questionnaire as a tool to obtain the required data from the respondents.
The Researcher reached several conclusions:
1- There is a low percentage of women working in the field of public relations in Palestinian tourism establishments in the Gaza Strip, where the percentage did not exceed 5%.
2- The interpersonal communication counted as one of the elements of integra