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Wrinkling is one of defects in sheet metal forming operations, it is produced by a compressive stress field. The prediction of wrinkling is important for the design of stamping and deep-drawing processes . Wrinkling is unacceptable in the outer skin panels where the final part appearance is crucial. Wrinkling on the mating surfaces can adversely affect the part assembly and part functions, such as sealing and welding. In addition, severe wrinkles may damage or even destroy dies. Therefore, the prediction and prevention of wrinkling are extremely important in sheet metal forming.

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1- Obstacles: We mean obstacles to the performance of the work of the military anchors in the transmission of news and information. 2- Reporter: Is a journalist who contributes to the reporting to the newspaper or to radio stations or television news programs, or any other form of media. 3- War Correspondent: Is a journalist or broadcaster covering news of military campaigns and battles for a newspaper, radio or television, the work of journalism is characterized by sensational news and investigations in addition to the exposure of its employees to risks such as killing or injury.

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The research aims to studying the knowledge bases of the target cost technique through studying the concept, importance, basic principles and steps of application of this technique, in addition to explaining the role of tear-down in reducing the costs and implementation of competitive strategies in economic unit, thus, it is necessary to apply the target cost technique in the economic unit in order to reach the target cost of its products, in addition to using of some modern methods to reduce the costs, which is the most important tear-down in a way that helps economic unit in the implementation of competitive strategies, if the economic unit sought to developing and improving its products and reducing its costs compared with products of best competitors by relying on the measurement of specifications, functions and costs of the competing product, the research comes to a sets of conclusions, the most important of which was that there is a possibility to reduce the costs by using target cost and tear-down in the economic unit, in addition to providing appropriate information that can help in implementation of competitive strategies in the economic unit, the research was applied in the General Company for Electrical Industries for the fiscal year ended 31/12/2017, the research also presented a set of recommendations that emphasize the importance of using target cost and tear-down in order to reduce the unnecessary costs in a way that helps the company in the implementation of competitive strategies.

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The duty of obedience of the most important job duties, which are based on the implementation of the president ordered as a duty functionally stems from the nature of the job and necessities that require respect subordinate to the president's orders in addition to the submission of the law in general and this respect finds basis in relation to career progression, which are among the staff, and in return for this obedience there is a guarantee for the subordinate exemption from liability in exchange for such obedience

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This study aims to use financial ratios to Kida model to predict the financial distress of the investment companies listed on the Iraq Stock Exchange, as well as to identify the extent of the statistical relationship of these ratios to earning per share, EPS for those companies .The study used a descriptive statistical methods, in addition to A regression model to analyze the data and test hypotheses . Model included a number of independent variables marked by the profitability ratios and leverage, liquidity and activity.

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Keyword:This paper deals with a geographical analysis of human deprivation and income poverty in provinces of the Euphrates and the east in several areas like education health infrastructure housing and economic family status, denial is a concept more than income poverty and that hold a number of influences that reflect the weakness of the state to meet the essentials needs of the population, while income poverty is a state where a human is unable to meet the physical and moral needs such as food, clothing and housing in addition to other needs.

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The urgent need for investment in the oil sector was figured after 2003 because of the low daily production rates, as it did not exceed, at best, 2.5 million barrels per day. In addition, it is the only sector that flows money into the budget which represents the backbone and lifeblood of the economic life in Iraq.

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Key management in Wireless Sensor Network, WSN is a complex task due to its nature of environment, limited resources and open communication channel. In addition, wireless communication poses additional threats to the critical information being sent and received over there. WSN are necessary to be protected from different attacks. But, the major problem to secure WSN is a key distribution after deploying the sensor nodes in specific area. This paper examines the design of an efficient key management distribution scheme for WSN. The proposed method based on knapsack algorithm that requires generating a series of vectors to encrypt the private keys only that will be sent to the cluster heads by base station. The same method is used by each cluster head to encrypt only the keys that will be sent to their members. The simulation results showed that the proposed key management method can offers efficient security prerequisites, suitable scalability, and connectivity to achieve authentication.

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Commercial streets in Iraq affected significantly the economic and social transformations that took place in the Arab world as a result of the growing integration in the global market and these transformations have taken Mtakhtlvh forms depending on the time and place where this process is accompanied by three Zawahrohee. The phenomenon of industrialization، especially in the urban area and the accumulation of capital: as many countries rushed to build factories in the process of extractive and consumer، and has become a trend Manufacturing is the dominant trend because it is synonymous with the process of modernization، especially the period of the fifties and sixties of this century. phenomenon evolution Alaratdada- stasis for agriculture: as mentioned manufacturing process led to the neglect of agriculture in rural areas، has helped the migration from the countryside to the city's process in addition to the specific factors for the development of agriculture climate or geology

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This study aims to identify the elements of professional responsibility of internal auditor, which is represented by independence, objectivity, integrity, transparency, and rehabilitation as well as the scientific competence, experience, public and personal motives. In Addition, it aims to demonstrate the impact of these items on the fight against financial and administrative corruption, which spreads from the viewpoint of auditors in most government units. The researchers hope to identify the relative importance of each item and come up with results that contribute in raising the efficiency of the units or internal control departments in the government units to provide guidance and recommendations related. As part of the theoretical part of this study and to achieve its goals, a review of previous studies is done in addition to the view of researchers in this field. The inductive approach is adopted by using a questionnaire, which was prepared scientifically in consistency with the variables of the study. It was distributed to a sample of, 61 auditors, in units of government in the city of Samawa- Muthanna governorate. The questionnaire was analyzed through using statistical programs and variety of statistical tests. The study found a set of conclusions .the most prominent is that both the independency and credibility, in one hand, integrity and training of scientific expertise, on the other, are considered as fundamental and necessary to measure the auditors efficiency standards. In the same time, they are the key factors in the fight against financial and administrative corruption. Building sections or units of Control and Internal Audit for the application of domestic and international auditing standards will improve and raise the efficiency of internal auditors. The study made a series of recommendations. the most important is that the government units have to develop efficient performance of internal auditors by working to improve the quality of the basic elements of the responsibility of professional internal auditor, which is the independence, objectivity, transparency. In addition to support and develop of devices and methods of modern control in the country because it is one of the essential tools used in the fight against financial and administrative corruption.

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