The modern business environment has witnesses tremendous developments as a result of the globalization of markets and economic openness and technological as well as the acquisition of the issue of corporate governance of great importance regarding it as one of the global innovations trends of control provisions on the management of companies as result of these developments ,increasing on competition between economic unit ,thus a decrease in market share because they do not take into account the response to the requirements of customers ,which kept her to search a modern management accounting methods to help them keep up with the changes and the availability of information for the various adminis

This research aims to identify the effective role of self-managed teams in the quality of service performance in the directorate of Ramadi municipality. The problematic nature of our research involves this main question of the effective role of self-managed teams in the Municipality of Ramadi in improving the services of performance quality to the beneficiaries from the Directorate service. The importance of this study lies in the role played by the work teams in the organizations that excel in their field, the attendant of the changes in the leadership, administrative roles of the institutions, and teams leaders, will be achieved by the self-managed teams in improving the quality of the service provided by the institution to whi

Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen

  The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

the research was exposed to a study the importance of the role of the supportive entities in providing the useful information to the tax administration and their ability to extend the level of the tax base of taxpayers, through the improvement of the tax payers determination and their tax settle for the purpose of increasing the tax revenue, and shed light on the legal evidence through which these entities become officially assigned to perform a supplementary task to the General Committee for Taxes GCT, to help it to perform its task efficiently, and to study the reasons of the weak cooperation of the supportive entities and their reluctance to provide useful information which leads to limiting the tax base.

The research data hav

In the present study the performance of drying process of dffirent solid materials by batch fluidized bed drying
under vacuum conditions was investigated. Three, different solid materials, namely; ion exchange resin-8528,
aspirin and paracetamol were used. The behavior of the drying curves as well as the rate of drying of these
materials had been studied. The experiments were caried out in a 0.0381 m column diameter fluidized by hot
air under yacuum conditions. Four variables affecting on the rate of drying were studied' these variables are
vacuum pressure (100 - 500 mm Hg), air temperature (303-323 K), particle size (0.3-0.8 mm) and initial
moisture content (0.35-0.55 g/g solid)-for resin and (0.1-0.2 g/g soltid) for a

Most of the recent works related to the construction industry in Iraq are focused on investigating the validity of local raw materials as alternatives to the imported materials necessary for some practical applications, especially in thermal and sound insulation. This investigation includes the use of limestone dust as partial substitution of cement in combination with foam agent and silica fume to produce sustainable Lightweight Foam Concrete (LWFC). This study consists of two stages. In the first stage, trial mixes were performed to find the optimum dosage of foam agent. Limestone dust was used as a partial replacement for cement. Chemical analysis and fineness showed great similarity with cement. Many concrete mixes were prepared

According to the current situation of peroxidase (POD), the relevant studies on this enzyme indicated its importance as a tool in clinical biochemistry and different industrial fields. Most of these studies used the fruits and vegetables as source of this enzyme. So that in order to couple the growing requirements for POD with the recent demands for reduc-ing disposal volume by recycling the plant waste, the aim of the present study was to extract POD through management of municipal bio-waste of Iraqi maize species. A simple, green and economical method was used to extract this enzyme. Our results revealed that maize cobs are rich sources of POD, where the activity of this enzyme was found to be 7035.54 U/g of cobs. In pilot experiments thi

Laser drilling is capable of producing small, precisely positioned holes with high degree of reproductively. In this paper , IR millisecond Nd:YAG single pulsed laser was used to determine the effect of laser parameters on the drilled hole of the glass - fiber reinforced epoxy composite FR-4 sample of 2 mm in thickness . The type of laser source was GSI lumonics JK760TR Series laser 1.064μm system in a CNC cabin. The JK760TR series has a 0.3-50ms pulse length and a maximum repetition rate 500Hz with an average power of 600W. The investigation of single pulse laser drilling in this paper was based on theoretical and experimental solutions. In single pulse technique, the investigation included focal plane position fpp, pulse shap