The increasing Global Competitive and the continuous improvement in information technology has led the way to the development of the modern systems and using modern techniques. One of these techniques is benchmarking style and Total Quality Management all of them are used to improve the production process and target rid from the losts on the other side.

The Benchmarking style has become a very important for all the industrial systems and the serving systems as well. And an instrument to improve their performance specially those which are suffering from the highness of the costs or waste in time on the other side.

This study aims to depend on virtual Benchmarking style in the eval

The present study examines the main points of differences in the subject of greetings between the English language and the Arabic language. From the review of the related literature on greetings in both languages, it is found that Arabic greeting formulas are more elaborate than the English greetings, because of the differences in the social customs and the Arabic traditions and the Arabic culture. It is also found that Arabic greetings carry a religious meaning basing on the Islamic principle of “the same or more so”, which might lead to untranslatable loopholes when rendered in English.

Trace Elements (Cd, Pb, Cu, Zn, Ni) level were examined in hair of donors from industrial areas, cities and village, and in permanent contact with a polluted workplace environment in lattakia. Hair sample were analyzed for their contents of the trace elements by inductivity coupled plasma- mass spectrometer (ICP- MS). It was found that the contents of (Cd, Pb, Cu, Zn, Ni) in the hair were significantly higher in the industrial areas and cities, while in the village had the lower concentration of elements. Correlation coefficients between the levels of the elements in hair found in this study showed that hair is a good indicator of Environmental Pollution.

Iraqi EFL college instructors, who supervise the teaching practice of EFL student teachers, commonly experience the inefficient teaching performance of prospective teachers. This inefficiency is usually due to their inability to make connections between the practical experience and the theoretical knowledge of TEFL. One of the reasons behind this inability may be the employment of traditional ways of training and instructing student teachers. Moreover, it is usually noticed that many Iraqi EFL student teachers have a negative attitude toward the teaching profession. They explicitly state that they would join the teaching force only if they fail to work in any other field.

Jurisprudential disagreements are a significant source of a vast jurisprudential wealth. Among the manifestations of these disagreements are scholarly critiques raised by some scholars against others, claiming their divergence from the legal evidence or established principles for deducing legal rulings. One such critique is presented by the narrator scholar Abu Bakr Ibn Abi Shaybah, may Allah have mercy on him, directed towards Abu Hanifah al-Nu‘man, may Allah have mercy on him. In his compilation, Ibn Abi Shaybah cited numerous hadiths and traditions that he considered conflicting with the judgments as perceived by Imam Abu Hanifah, may Allah have mercy on him. These issues cover various branches of jurisprudence, including worship, sale

In the postmodern era, the graphic design styles showed a new visualization method when the graphic designers had changed the traditional conditions by using design elements with new technics for photos, collage and comics illustration. The researcher assumes that the graphic design styles were affected by the art's movement at that period throw the same perspective of view for the concept presented in the art pieces and their entire message. Therefore, the researcher chooses field was the period of 1945-1970 in the USA for the (pop-art and conceptual-art) and explored the main visual effects that expressed the visual dialogue and compared them with the most common design styles ant the same period and location, the results of selected e

The aim of this research is to use robust technique by trimming, as the analysis of maximum likelihood (ML) often fails in the case of outliers in the studied phenomenon. Where the (MLE) will lose its advantages because of the bad influence caused by the Outliers. In order to address this problem, new statistical methods have been developed so as not to be affected by the outliers. These methods have robustness or resistance. Therefore, maximum trimmed likelihood: (MTL) is a good alternative to achieve more results. Acceptability and analogies, but weights can be used to increase the efficiency of the resulting capacities and to increase the strength of the estimate using the maximum weighted trimmed likelihood (MWTL). In order to perform t

This study aimed to show the extent of compliance with the income taxpayer  to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in  Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of system self-assessment, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of view of Jordanian income tax auditors ,results shows there's a strong  relation between these variables and Income Tax collections.

                In the past years, the Algerian Economy has witnessed various monetary developments characterized by different monetary and banking reforms aimed by monetary authorities to achieve monetary stability and driving overall growth. It should be noted that there is evidence to initiate fundamental changes on the basis of which new monetary, financing and banking policy mechanisms must be formulated in Algeria by enhancing the pursuit of reforming the monetary system, in order to improve monetary and economic indicators.

                The study a

The current study aimed to measure the attitudes of female teachers towards the use of digital learning and the degree of possessing their digital education skills. The study sample consisted of (180) workers with disabilities (mental disability، auditory impairment، visual disability، hyperactivity and distraction. To achieve the goals of the study, the transformation measure was used towards digital education for people with disabilities. The study reached the following results: the availability of digital learning skills among workers with disabilities. The study concluded with a series of recommendations including holding Training courses to keep up with the challenges of educational trends and modern technology in this area.