The study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this technique can effectively compete in order to achieve those objectives.

  So this study focused on the goal of reducing the cost of products by reducing the cost product to a minimum , as the study was based in its hypothesis on the ability of companies to application this technique which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordina

The population studies are one of the difficult tasks facing the world in all periods. most of the researchers and who have relationship to population policies and development plans, may have succumbed to the idea that the population problem is based and confined mainly in the rate of increase in population, or the so – called population explosion, and not the content because of its pressure on resources and there is no problem of population if the resources are available and therefore no need for the development and implementation of population policies in any way . While the population policies here should take a range of general and comprehensive in every respect to population and demographic phenomena distribution, not only

The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

Samples of Oxytricha falax were collected from Tigris River by 55µ. mesh net. Culturing of O. falax were cultivated in specific conditions (DO 3-5mg/l.; W.Temp. 24±1ºC; pH: 6.8-7.5).The effect of various furfural concentration 0, 20, 40, 80,100 and 124 ppm and toluene concentration 0, 15, 30, 34.2, 34.5 and 35 ppm after two periods of treatment (24 and 48 hr.) on the physiological parameters of O. falax ciliate were observed. This study showed that the lethal concentration of furfural was 124ppm and 80ppm after 24hr. and 48hr. from treatment which killed all the individual community respectively. Furthermore the treatment of O. falax individuals with different concentrations of toluene indicated that 34.5 ppm of it caused disappearance o

In May 20th. 1985 two species of aphids were found on the roots of Vicia faba L. in Hammam region 30 Kilometer south of Mosul. Samples of these aphids were sent to the Commonwealth Institute of Entomology, London. ( No. 17002/9804 Asia ) and identified as being Smynthurodes betas westwood and Dysaphis crataegi (Kaltenbach) (APhididae : Homoptera). The first species was dominant. The latter species was also noticed on the roots of the common bishop's weed (Ammi majus L.) and on the wide carrot (Daucus carrota L.) of the family Umbelliferae (Bodenheimer & Swirski, 1957).

The purpose of this study was to investigate the difference in mandibular trauma caused by two mechanisms for the delivery of missile injuries: firearms and improvised explosive devices (IEDs). The data investigated included sex, age, mechanism of injury, and other clinical and radiographic manifestations. Seventy consecutive patients, predominantly male, with a mean age of 28.6 ± 14 years (range 2–60 years) were enrolled: 38 patients (54.3%) sustained mandibular fractures caused by bullet injuries and 32 patients (45.7%) had mandibular fractures caused by IED explosion injuries. The study revealed that the differences in most of the investigated variables were not statistically significant; the only significant differences were the inci

The capacity factor is the main factor in assessing the efficiency of wind Turbine. This paper presents a procedure to find the optimal wind turbine for five different locations in Iraq based on finding the highest capacity factor of wind turbine for different locations. The wind data for twelve successive years (2009-2020) of five locations in Iraq are collected and analyzed. The longitudes and latitudes of the candidate sites are (44.3661o E, 33.3152o N), (47.7738o E, 30.5258o N), (45.8160o E, 32.5165o N), (44.33265o E, 32.0107o N) and (46.25691o E, 31.0510o N) for Baghdad, Basrah, Al-Kut, Al-Najaf, and Al-Nasiriyah respectively. The average wind velocity, standard deviation, Weibull shape and scale factors, and probability density functi

 ملخص البحث

      يعد البيت المكان الاجتماعي الأول الذي تبنى فيه الصحة النفسية لدى الفرد منذ بداية حياته كطفل  في ظل أسرته ، إلا أن الروضة تمتلك على الرغم من ذلك أثراً تكوينياً مهماٌ في حياة الطفل وعلى شخصيته ، والتي لا يمكن ان يقلُّ عن أثر الايجابي للبيت ؛ ذلك أن المفهوم الجديد لدور الروضة لا يقتصر بمجرد كونها مكانًا تقوم فيها المعلمة بتزويد الاطفال بالمعر

The physical and elastic characteristics of rocks determine rock strengths in general. Rock strength is frequently assessed using porosity well logs such as neutron and sonic logs. The essential criteria for estimating rock mechanic parameters in petroleum engineering research are uniaxial compressive strength and elastic modulus. Indirect estimation using well-log data is necessary to measure these variables. This study attempts to create a single regression model that can accurately forecast rock mechanic characteristics for the Harth Carbonate Formation in the Fauqi oil field. According to the findings of this study, petrophysical parameters are reliable indexes for determining rock mechanical properties having good performance p