The researcher studied transportation problem because it's great importance in the country's economy. This paper which ware studied several ways to find a solution closely to the optimization, has applied these methods to the practical reality by taking one oil derivatives which is benzene product, where the first purpose of this study is, how we can reduce the total costs of transportation for product of petrol from warehouses in the province of Baghdad, to some stations in the Karsh district and Rusafa in the same province. Secondly, how can we address the Domandes of each station by required quantity which is depending on absorptive capacity of the warehouses (quantities supply), And through r

This research examines the electrical, optical, and structural properties of zinc oxide (ZnO) and tin(IV) oxide (ZnO)1-x (SnO2)x composite thin films made by pulsed laser deposition, as well as the impact of composition concentration. The structural study of (ZnO)1-x (SnO2)x composites and thin films was conducted by X-ray analysis (XRD). Optical properties were investigated by UV–Vis infrared spectroscopy. The structural analysis revealed that all prepared thin-film composites were polycrystalline, exhibiting both hexagonal wurtzite and tetragonal phases for pure ZnO and SnO2, as well as a mixture of both phases for x=0.2 and 0.4. In contrast, the SnO2 phase was predominant for x=0.6 and 0.8. The increase in crystal size in the (

This study examined the relationship between the reporting lag (the timeliness of corporate financial reporting) and several independent variables: (1) Audit reporting lag,(2)Company Size,(3) Profitability of the company,(4)Company Age,(5) Sector Type.(6)Audit’s Opinion,(7) Market Type,(8) Gearing,(9) Concentration of ownership,(10) Audit Firm Size(11)Profit or Loss Company(12) Companies Listed lag on the PEX. In order to achieve the objectives of the study and testing its hypotheses, the data Obtained through actual data of a financial reports, and based on me

The purpose of this study is to diagnose factors that effect Thi-Qar behavioral intention to use internet. A sample of (127) internet users of university staff was taken in the study and were analyzed by using path analyze . The study concluded that there is a set of affecting correlation. It was founded that exogenous variables (gender, income, perceived fun, perceived usefulness, Image, and ease of use) has significant effect on endogenous (behavioral intention) . The result of analysis indicated that image hopeful gained users comes first, ease of use secondly, perceived fan and perceived usefulness on (dependent variables (daily internet usage and diversity of internet usage. Implication of these result are discussed . the st

    The moral aspect is an important one in the structure of personality , and the lack of moral aspect is responsible for what we suffering today from problems . there is no exaggeration to say that many of our current problems are moral problems , and reflects the lack of moral growth.                            

 The goal of research is to build scale in order to detect the level of moral reasoning among junior high school students in Baghdad , The researcher followed the procedures in the construction of scientific standards in order to measur

The aim of this research is to construct an educational program in light of the theory of behavioral cognitive and its impact on the development of the efficient response to students affected by crises (centers of your right to education). To achieve the objectives of the research, two scales were developed by the researcher in addition to two equivalent hypotheses were formulated. The scale contains (26) items divided into five fields; for its validity and reliability were derived based on the measure of efficient response, an educational program based on the theory of behavioral cognition. The test and the educational program were applied to a sample of (60) students from the centers of your right to education, divided into experimenta

            That analytical procedures are of analytical tools important because it gives assurance to the auditor-free financial statements of the economic units replace the audit of cases offraud and errors and distortions, and thereby to increase the effectiveness of the audit process and confirm the possibility oftrust and reliance on the financial statements that Adfgaha auditor.
Inspite of identify evidence of proof necessary to enhance the auditor's opinion the results reached in the audit p