Success in selecting the best among the sources of supply is one of the most important factors in the efficiency of the procurement activity in the company, because the proper selection of the source of the supply significantly affect the achievement of what is desired by the factors of quality, quantity, price and service, and the ability of the competent supplier to meet everything associated with this Factors of commitments, hereby supporting the procurement function's efforts to fully discharge its responsibilities, and in view of adopting of Al-Furat company quality management system by applying the standards of ISO (9001: 2015) and purpose of getting the on-demand benefits from the application of international standards regarding record of evaluating the suppliers Therefore the research addresses to studying the reality of the suppliers' record in evaluation accordance with the quality concept in Al-Furat Sate Company for Chemical and Pesticide Industries,proposals for its development through evaluating the suppliers on realistic and logical basis and activating it in practice and a proposal to generalize the evaluation of Contractors suppliers to the public companies affiliated to the Ministry of Industry and Minerals and other bodies through coordination with the Ministry of Planning and to provide a public database officially approved on the official sites of the above authorities, allowing any entity to benefit from the evaluation of suppliers by withdrawing an evaluation form and utilize the software available to prepare the database for the Supplier Valuation Register.
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This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed
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The research aims to study the reliability of government institutions, including the audit directors, which are one of the most important oversight formations in the Ministry of Construction, Housing and Public Municipalities, on which the responsibility for comprehensive auditing of all the Ministry's (municipalities) formations falls on the Managing the Audit Program according to the specification (ISO 19011: 2018) to improve the audit performance which requires compliance with the application of the audit management system in accordance with the standard Specification (ISO 19011: 2018), depending on the methodology of the case study, and using of checklists, which were chosen ac
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The relationship between costs of environment and costs of product life – cycle. Boubtlessly when the economical unit exercise their productive works, they lead to pollution in water, air and soil as well as all stages of product life- cycle from Rans Dstage, production stage, packaging stage and finally abandonment stage- Pollution causes environmental costs. Lgnoring or hiding environmental costs and no taking them in consideration with product cost lead to a wrong account of preduot cost.
Therefore, environmental costs should be included and matched for all stages with in product costs to know which activities, processes
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The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act
... Show MoreGas compressibility factor or z-factor plays an important role in many engineering applications related to oil and gas exploration and production, such as gas production, gas metering, pipeline design, estimation of gas initially in place (GIIP), and ultimate recovery (UR) of gas from a reservoir. There are many z-factor correlations which are either derived from Equation of State or empirically based on certain observation through regression analysis. However, the results of the z-factor obtained from different correlations have high level of variance for the same gas sample under the same pressure and temperature. It is quite challenging to determine the most accurate correlation which provides accurate estimate for a range of pressures,
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The current research aims to build a training program for chemistry teachers based on the knowledge economy and its impact on the productive thinking of their students. To achieve the objectives of the research, the following hypothesis was formulated:
There is no statistically significant difference at (0.05) level of significance between the average grades of the students participating in the training program according to the knowledge economy and the average grades of the students who did not participate in the training program in the test of productive thinking. The study sample consisted of (288) second intermediate grade students divided into (152) for the control group
... Show MoreThe study highlighted the transformation of value systems and educational patterns between past and present, especially with the introduction of modern variables and means, such as mobile phones, the internet, social media, and others. These factors have contributed both positively and negatively to the study. The study highlights the integral role of the school in collaboration with the family in guiding and educating children. It also emphasizes the active role of the school in developing students' abilities and skills, either attracting them to school or vice versa. This includes an examination of the essential skills required in education and their role in achieving a state of psychological well-being and systematically developing child
... Show MoreThe aim of this study is to detect the level of psychological stress among unemployed individuals and the level of their wellbeing by finding the correlation between these two variables.
The research sample consisted of (99) people who are currently unemployed and registered at the Ministry of Labor Affairs.
Schafer (1996) scale for psychological stress was used and alongside Ziout's (2012) scale for wellbeing.
The results of the research showed an inverse relation between being unemployed and having wellbeing.
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... Show MoreVideo streaming is widely available nowadays. Moreover, since the pandemic hit all across the globe, many people stayed home and used streaming services for news, education, and entertainment. However, when streaming in session, user Quality of Experience (QoE) is unsatisfied with the video content selection while streaming on smartphone devices. Users are often irritated by unpredictable video quality format displays on their smartphone devices. In this paper, we proposed a framework video selection scheme that targets to increase QoE user satisfaction. We used a video content selection algorithm to map the video selection that satisfies the user the most regarding streaming quality. Video Content Selection (VCS) are classified in
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