Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

Praise be to Allah and peace and blessings be upon our Prophet Muhammad and on his family and companions
Yet,
The prophets (peace be upon them) urged all thevalues and one of these is the value of work which is of a great importance, that all nations have gathered against us as the eaters gather at a bowl. One of the reasons of our weakness and the strength of our enemy is that we have neglected the value of work. And rather a large number of ignorant and uneducatedpeople started to believe that the means of living, triumph, gaining power, and establishing a civilization are given by Allah with neithergainingnoreffort from us. While we find in the past that Allah the Almighty narrated to us the story of Mary (Peace be upon her) and

The results of this study showed that the tongue of the adult Iraqi domestic cat is divided into three regions of apex, body and root. The dorsal surface of all regions possesses five types of lingual papillae, two mechanical which are filiform and cylindrical papillae, while the other three types are taste papillae which are foliate, fungiform and circumvallate papillae, while these papillae are absent on its ventral surface. The histological examination of all tongue areas revealed that it consisted of three tunica, the tunica mucosa and the tunica submucosa (the lamina propria) and the tunica muscularis. The tunica mucosa consisted of the epithelial lining, which is a stratified squamous epithelial tissue covering the lingual papillae, a

The response of the combustor’s liner to the air-flow that passes through it is the key reason for the combustion chambers noise, hence the instabilities of those chambers that decreases the mechanical efficiency of such sections, by increased its mechanical vibrations, which increases the failure rate created during originating of the cracks spreading by the shakes producing by the series of high-level frequencies. Accordingly, any work debating the impact of the context of liners in the combustion chamber can provide grasping for the combustion noise generated by the undesirable vibrations, and benefits the industrial firms to design an ideal production procedure which increases the lifespan of the combustor. The goal of this wo

The present experimental work is conducted to examine the influence of adding Alumina (Al₂O₃) nanoparticles and Titanium oxide (TiO₂) nanoparticles each alone to diesel fuel on the characteristic of the emissions. The size of both Alumina and Titanium oxide nanoparticles which have been added to diesel fuel to obtain nano-fuel is about 20 nm and 25 nm respectively. Three doses of (Al₂O₃) and (TiO₂) were prepared (25, 50, and 100) ppm. The nanoparticles mixed with gas oil fuel by mechanical homogenous (manual electrical mixer) and ultrasonic processor. The study reveals that the adding of Aluminum oxide (Al₂O₃) and Titanium oxide (TiO₂) to g

The response of the combustor’s liner to the air-flow that passes through it is the key reason for the combustion chambers noise, hence the instabilities of those chambers that decreases the mechanical efficiency of such sections, by increased its mechanical vibrations, which increases the failure rate created during originating of the cracks spreading by the shakes producing by the series of high-level frequencies. Accordingly, any work debating the impact of the context of liners in the combustion chamber can provide grasping for the combustion noise generated by the undesirable vibrations, and benefits the industrial firms to design an ideal production procedure which increases the lifespan of the combustor. The goal of this work is

Background: The aim of the study was to evaluate the amount of changes in the horizontal and vertical maxillary arch dimensions measurements following the premature loss of primary molars. Materials and methods: The sample consist of (50) children with unilateral prematurely extracted either first or second primary molars at the mixed dentition stage. Results and Conclusions: Results shows that there was an increase in the vertical incisor to canine distance (A) with both premature loss of first & second primary molars due to distal movement of primary canines and at the same time there were a significant loss of space in the extraction space with premature loss of second primary molar due to a mesial movement of maxillary first permanent

Dyspepsia is a significant public health issue that affects the entire world population. In this work, we formulate and analyze a deterministic model for the population dynamics of Gut bacteria in the presence of antibiotics and Probiotic supplements. All the possible equilibria and their local stability are obtained. The global stability around the positive equilibrium point is established. Numerical simulations back up our analytical findings and show the temporal dynamics of gut microorganisms.