The study aims to diagnose the levels of total costs borne by the Diyala State Company, then estimate and analyze the quantitative relationship between the different items of these costs, in addition to the impact of the productive activity on them. This was done by choosing the different variables affecting the costs and their different items for the company under study, and relying on the data issued by the company during the period (2002-2021), based on a methodology that combines the descriptive and econometric methods in order to estimate and analyze the cost function in the concerned company. According to the estimated function of the costs of the company under study, the study concluded that the value of production affects the total costs by 56.7%, salaries and wages by 58.1%, commodity requirements by 40.5%, 12.4% for the impact of service requirements on costs, and a rate of 1.4% for interests and land rents. With the exclusion of a number of items for the financial costs incurred by the company as a result of not exceeding the statistical, standard and economic tests. Also, the results of the time parameter T, which expresses the level of technological change within the Diyala State Company, proved its suffering from the obsolescence of machines and machines. The results of the dummy variable parameter DV showed the negative impact of unstable conditions on the cost levels of the company under study.
This research deals with the most famous existing definitions of public relations, in an attempt to achieve a definition that will be added to the other existing and widespread definitions, especially that big developments have taken place in the concept of public relations and their idiomatic use.
In addition, many definitions of public relations have been restricted to some limited descriptions, therefore many of the descriptions given to the public relations are basically definitions as well as characteristics of the public relations.
This research aims at setting and formulating the definitions of public relations, it also deals with its credibility in achieving its significance in order to reach a new definition that
... Show Moreفي ظل العولمه و التقدم التكنولوجي الهائل و الصراعات الاقتصاديه و تنافس السوق في شتي المجالات اصبح يثق علي عاتق الاداره علي جميع المستويات المؤسسيه و جميع تخصصاتها الحمل الاكبر في مواكبه تلك التغيرات ، وحيث ان نظام التعليم ينتج لنا اجيال يجب ان تواكب تلك التغيرات لتتماشي مع متطلبات السوق الحالي و المستقبلي و نظام التعليم يعد احد اهم الركائز التي تستند عليه الموارد البشريه بالنسبه للدوله و اي مؤسسه ، و من هنا ب
... Show Moreالسياسة العامة واداء النظام السياسي
The objective of this study is to determination the content of some heavy metals (lead, cadmium, chromium) in colored tattoo stickers. twelve kinds of colored tattoo stikcers were collected from Baghdad markets, it was estimated heavy metals using atomic absorption spectrophotometer (Shimadzu A5000). The results indicated the concentrations of lead in all samples (1.61_1.00 mg / kg) and chromium in the three samples (0.85_0.97 mg / kg) while other samples are free of chromium , and cadmium. These elements are the components of printing inks and dyes in tattoo stickers, and this does not conform to the health and safety conditions for the packaging of food according to the organizations of the health and safety of
... Show MoreIn this research, the influence of the fermentation treatments and baking in Iraqi’s flour type (Ibaa 99, Al-rashed, Tamus, Abu-grabe) and Turkish flour type (Muaamel) on phytic acid was investigated. In whole wheat flour, the phytic acid was (1500, 1290, 1450, 1230, 1440 ( mg/ 100 g flour respectively, and the inorganic phosphorous was (29.18, 25.15, 23.89, 20.85, 22.83) mg/100 g flour respectively. The dough prepared from flour with a higher phytic acid content also contained higher amount of phytic acid. During fermentation, degradation of phytic acid occurred. The cumulative loss of phytic acid after fermentation in all type of dough was ~ 23, 22, 34, 26 and 27% respectively،While increased of inorganic phosphorous occurred. The c
... Show MoreBarhi dates fruit are one of the most important date palm cultivars which are some of their properties they are mostly eaten and sold at the khalal stage when it has become yellow compared with rutab stage. At this stage the fruit loses its astringency and becomes sweet and best texture, therefore. High moisture content and rapid ripening of Barhi dates shorten their shelf life, as well the Khalal stage lasts for about 4 weeks until the ripening of the fruits begins and transfer to rutab stage. In the present study, Barhi dates packaging in the first by common air - packaging and
second by Modified atmosphere packaging, MAP A (5% O2 + 20% CO2) and MAP B (40%O2+20%CO2) and stored for 30 days at different temperatures 5 and 20 °C, re
أستعمال التحليل الإحصائي لتقصي وضع الطفولة في العراق خلال الفترة 2006-2010
The steady state laminar mixed convection and radiation through inclined rectangular duct with an interior circular tube is investigated numerically for a thermally and hydrodynamicaly fully developed flow. The two heat transfer mechanisms of convection and radiation are treated independently and simultaneously. The governing equations which used are continuity, momentum and energy equations. These equations are normalized and solved using the Vorticity-Stream function and the Body Fitted Coordinates (B.F.C) methods. The finite difference approach with the Line Successive Over-Relaxation (LSOR) method is used to obtain all the computational results. The (B.F.C) method is used to generate the grid of the problem. A computer program (Fortr
... Show Moreمشكلة البحث:
يبقى الفن ولا زال في جميع حالات التعاقب البشري ومراحل التطور الانساني الاكثر انطلاقة وتميزاً في التعبير عن واقع الانسان وعن مشاعره وانفعالاته وافكاره ذات الصلة بتأثيرات البيئة المحيطة به.
والفن ولاسيما (الرسم) يمثل وسيلة من وسائل التعبير الفني بل يكاد يكون الرسم وسيلة الانسان الاولى التي عبر فيها بخطوط مرئية عن مجالات حياته وعلاقته بالبيئة التي عاش فيها، ويقينا
... Show MoreThe research deals with financial and supplies support from the rulers and governors of the
Arab cities and Islamic regions to the poor of common people and the poor of their own . The
Islamic Arab community was characterized , since the prophet's era , with great humanistic
features that formed the cultural characteristic which organized individual's economic life .
The prophet , senior Muslims and the rich cared a lot about this side . There was a large
variation in the degrees of wealth and poverty in the Muslim Arab community as a heritage
from the pve – Islamic society where there is no concern about helping the needy and poor .
Thus , the research sheds light on the different forms of help offered by rulers a