The research aims to study the importance of applying lean accounting techniques and the tools and methods they contain, the most important of which is the “value path costs” technique and its impact on rationalizing and controlling costs, as well as reducing production costs in general and reducing quality costs in a way Special by reducing or eliminating waste and waste in both time and resources and meeting customer requirements. In order to achieve this goal, the researcher relied on the application of lean accounting tools by obtaining data related to the mill, in addition to that, the information obtained as a result of field coexistence in the mill and being able to view the records of the mill in the research sample. From the

Message in the tune of readers and denial to those who say infidelity tunes

Abstract: The study of the place is hardly a concern for most researchers in the art generally. It is hardly devoid of any movie of some configuration elements that are essential to him about and place one of them, and we find an echo location consists ago to begin screenwriter put Sightseeing begins features emerge there will be functioning simple scenario what would soon receive a growing Cummings final picture film. Metaphoric place begins to emerge in the form of linguistic scenario is soon to be translated in another language, the language of the image. Which in turn complement the creative process of this art and have a significant impact in terms of content and curriculum and installation in and it even to seek the true meaning fu

This research aims to test the relationship between "relational leadership as an independent variable and organizational energy as a dependent variable. The current research variables are among the recent and important variables for the development of organizations, and for the purpose of explaining the relationship and influence between the variables, a set of goals has been formulated, including providing the interested and scientific and theoretical information explaining the nature of the variables The research, and the extent to which its causes are reflected in the research sample to increase the interest of the research organization’s organization and make it more appropriate to the required performance in light of a cha

This paper presents an efficient methodology to design modified evaporative air-cooler for winter air-conditioning in Baghdad city as well as using it for summer air-conditioning by adding a heating process after the humidification process. laboratory tests were performed on a direct evaporative cooler (DEC) followed by passing the air on hot water through heat exchanger placed in the coolers air duct exit. The tests were conducted on the 2nd of December /2011 when the ambient temperature was 8.1°C and the relative humidity was  (68%). The air flow rate is assumed to vary between 0.069 to 0.209 kg/s with constant water flow rate of 0.03 kg/s in the heat exchanger. The performance is reported in terms of effectiveness of DEC, satura

Abstract: -
The concept of joint integration of important concepts in macroeconomic application, the idea of ​​cointegration is due to the Granger (1981), and he explained it in detail in Granger and Engle in Econometrica (1987). The introduction of the joint analysis of integration in econometrics in the mid-eighties of the last century, is one of the most important developments in the experimental method for modeling, and the advantage is simply the account and use it only needs to familiarize them selves with ordinary least squares.

Cointegration seen relations equilibrium time series in the long run, even if it contained all the sequences on t

         To ascertain the stability or instability of time series, three versions of the model proposed by Dickie-Voller were used in this paper. The aim of this study is to explain the extent of the impact of some economic variables such as the supply of money, gross domestic product, national income, after reaching the stability of these variables. The results show that the variable money supply, the GDP variable, and the exchange rate variable were all stable at the level of the first difference in the time series. This means that the series is an integrated first-class series. Hence, the gross fixed capital formation variable, the variable national income, and the variable interest rate

Turbidity is a visual property of water that expresses the amount of suspended substances in the water. Its presence in quantities more significant than the permissible limit makes the water undrinkable and reduces the effectiveness of disinfectants in treating pathogens. On this basis, turbidity is used as a basic indicator for measuring water quality. This study aims to evaluate the removal efficiency of AL- Muthanna WTP. Water turbidity was used as a basic parameter in the evaluation, using performance improvement evaluation and data from previous years (2016 to 2020). The average raw water turbidity was 26.7 NTU, with a minimum of 14 NTU, with a maximum of 48 NTU. Water turbidity value for 95% of settling daily reading data was

Turbidity is a visual property of water that expresses the amount of suspended substances in the water. Its presence in quantities more significant than the permissible limit makes the water undrinkable and reduces the effectiveness of disinfectants in treating pathogens. On this basis, turbidity is used as a basic indicator for measuring water quality. This study aims to evaluate the removal efficiency of AL- Muthanna WTP. Water turbidity was used as a basic parameter in the evaluation, using performance improvement evaluation and data from previous years (2016 to 2020). The average raw water turbidity was 26.7 NTU, with a minimum of 14 NTU, with a maximum of 48 NTU. Water turbidity value for 95% of settling daily readi

This research investigates the methods of producing Investigative Arabic Television Programs that are able to prove its existence during a short period of time as a form of Television programs on Arab satellite channels growing in number and varied in content. The research aims to present qualitative and quantitative descriptions of the methods used in tackling the topics discussed in the program, and knowing whether they satisfy the conditions and scientific foundations for the research, investigation, analysis, and interpretation. The researcher uses the survey method and uses the tool of content analysis including a set of methodological steps that seek to discover the implied meaning of the research sample represented by the program