This research has taken to the knowledge of the scope of  applying the international specification of (ISO 10015) which is regarded to training by the Iraqi ministry of municipalities and public works ,in order to determine its training quality .By using the checklist made based upon the items of the specification ,after translating the English copy into Arabic ,which takes the indications of training depending on qualitative bases. The results of the analysis emphasized that occurred total average by comparison the evaluation of the training activity in the mentioned ministry with the international specification in all of its main items, which was (%55) ,and totally documented ,which finally refer to the existence of great

The purpose of this paper is use the Dynamic Programming to solve a deterministic periodic review model for inventory problem and then to find the optimal policies that the company must uses in the purchase or production  (in the practical application example the Al Aksa company purchase the generators from out side country).

      MRP is a system intended for the batch manufacturing of discrete parts including assemblies and subassemblies that should be stocked to support future manufacturing needs.  Due to the useful information provided by MRP it has evolved into a Manufacturing Resources Planning, MRP II, a system that ties the basic MRP system to the other functional areas of the company such as marketing, finance, purchasing, etc.  The objective of this research, which was conducted at the State Company for Batteries Manufacturing, is to test the performance of some popular lot-sizing techniques used within MRP II framework. It is hypothesized that the technique which minimizes the total inventory costs does no

The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be cho

The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

الايهام في اللوحة لتشكيلية الاليات والوسائط في اعمال الفنان كاظم حيدر

ان مدينة كربلاء من مدن الفرات الاوسط ذات البعد التاريخي العريق لأحتوائها اثنين من جثامين عترة رسول الله المرقدين الطاهرين الحسين وأخيه العباس عليهم السلام وتعود بدايات النشأة الاولى للمدينة بعد حدوث واقعة الطف عام 61 ه، ومنها ظهرت ملامح المدينة والتي باتت الوظيفة الدينية العامل الاساس لها ومن ثم تنوع استعمالات الارض من سكنية وخدمية للزوار القادمين اليها من مختلف انحاء العالم وظهور انشطة اقتصادية ساعدت في تط

    جاء البحث متكوناً من أربعة فصول مع قائمة بالمصادر كالآتي :         حيث يتناول الفصل الأول الإطار المنهجي للبحث ، إذ يبدأ بعرض مشكلة البحث التي تلقي الضوء على آلة العود التي يرجع تاريخ ضهورها في الحياة الموسيقية إلى العصر الأكدي ، في العراق القديم ، ثم أنتقلت لاحقاً إلى الأقطار المجاورة والقريبة في عصور ما قبل الإسلام .         وفي العصور الإسلامية المتتالية أزدهر الفن الموسيقي ، وبخاصة في العصر العبا

تتحدد مشكلة البحث الحالي في دراسة العلاقة المتغيرة بين مفهوم الشكل بوصفه ظاهرة مادية (فيزيقية) ؛ يمكن التحكم بها تقنياً، ومفهوم المضمون الذي يمثل جوهر الفعالية المسرحية وانعكاسه جدياً على بنية الشكل، مما يرتد بايجابية على عملية الإدراك لدى المتلقي، فضلاً عن تفاوت الآراء والاتجاهات الفلسفية والنقدية التي تناولت طبيعة هذه العلاقة المتغيرة تبعاً لبنية الزمان والمكان والخلفية المعرفية والفكرية بما يسمح للم