The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental changes , Effective techniques appeared in the hands of departments that reflect the ability of (SMA) to analyze strategies to control the optimal use of resources. The research aimed to show performance improvement techniques and their importance in providing an information framework for a number of targeted techniques such as benchmarking, cost specifications, continuous improvement, and others. The research reached to invite business units in the Iraqi environment to use techniques as a work method to provide information to improve the efficiency and effectiveness of decision-making, and to use the holistic approach to measure the impact of strategic choices on performance.
Abstract: The world witnessed the speed of a dangereuse virus now as Corona or Covid 19, which left many deaths in light of the inability of local and international Heath agencies to find a suitable vaccine to eliminate it and limit its spread, which negatively affected humain life in its various fields, and remains adopting healthy behaviors and habits A healthy Heath is the best solution to face the spread of the epidemic until realistic solutions that eliminate the virus are found.
The present study aims at knowing the effect of discussion method for students of fifth grade in preparatory school.
Methodology of the Study:
In order to achieve the objective of the study, the researcher chooses non-randomly the preparatory school affiliated to the District Chamchamal \ Suliemnaniya. The sample attained 64 students in 32 per group (control and experimental) groups. The researcher used the discussion method which was applied on experimental group. She uses the traditional method on the control group.
The researcher matched the two group in ago, intelligence, marks at the Kurdish Language in the previous year , pretest and posts for the indepe
... Show MoreInformation pollution is regarded as a big problem facing journalists working in the editing section, whereby journalistic materials face such pollution through their way across the editing pyramid. This research is an attempt to define the concept of journalistic information pollution, and what are the causes and sources of this pollution. The research applied the descriptive research method to achieve its objectives. A questionnaire was used to collect data. The findings indicate that journalists are aware of the existence of information pollution in journalism, and this pollution has its causes and resources.
However, the effects of these ideas are still evident
Think of those who follow the footsteps of Muslim scholars and thinkers.
Intellectual source of Gnostic Gnar
And in dealing with issues of Islamic thought
Annalisa intersecting trends of thought, Minya who melts in Masarya and supported him and believes in Bo and extremist Vue,
Lea, trying to throw it with a few times, looks at Elya look
There are those who stand in the opposite position
There are those who stand in a selective compromise, but this school of thought remains
G - the features of Islamic thought that believes in the mind and Imoto in the defense of
An intellectual station and generalized bar
Creed. In his study, the researcher wi
An ultrasonic treatment was applied to the vacuum gas oil at intervals of 5 to 30 minutes, at 70°C. In this work, the improvement of the important properties of Iraqi vacuum gas oil, such as carbon residue, was studied with several parameter conditions that affect vacuum efficiency, such as sonication time (5, 10, 15, 20, 25, and 30) min, power amplitude (10–50%). After ultrasonic treatment, the carbon residue of vacuum gas oil was evaluated using a Conradson carbon residue meter (ASTM D189). The experiment revealed that the oil's carbon residue had decreased by 16%. As a consequence of the experiment It was discovered that ultrasonic treatment might reduce the carbon residual and density of oil samples being studied. It also notice
... Show MoreIn the midst of rapid changes and difficultiesand the tough competition faced by the Iraqi banks, it has become necessary to focus on a significant aspect of administrative work; that is strategic planning and the key role of implementation within this process in improving the banking service quality. It has emerged as a critical and main competitive weapon for distinguishing the services provided by banks from each other in an effort to participate in increasing market share of the bank in question in question; in its growth, continuation and profit increase.
The research has addressed the relation between the independent variable (implementation within strategic planning), and the dependent variable (banking service quality and
... Show MoreThe study dealt with the design of tourist resting units in the Iraqi Marshes in contemporary design methods while preserving the heritage. The first chapter contained the research problem which is the important event of the inclusion of the Marshes in the World Heritage List. This research is important because it aims to develop the tourist reality of the Marshlands. The second chapter dealt with three sections the first of which is tourism in the marsh environment, the second one dealt with the structure of tourist space and the third dealt with the design methods of the tourist resting units in the Iraqi marshes.
The most important results of the research are the following: the sample models have taken desig
... Show MoreThe study titled “The role of the social media sites of Iraqi satellite channels in prioritizing the public” is a field study for the public of Dhi Qar.
The emergence of the social networking sites we are currently experiencing has undergone radical and important changes in the role of the mass media in light of the growth and rapid spread of modern technologies Or the so-called new media، which led the media organizations to create satellite channels on the social networks، which led to bypass the traditional lines between the public and media institutions with the public gain the possibility of The purpose of the research is to determine the habits and patterns of public use of the social media sites of the Iraqi satellite cha
Abstract
The current research aims to identify the effectiveness of social stories in increasing social interaction among children with an autism spectrum disorder. The researcher used the single-subject design methodology (Single Subject Designs, SSD) with
(A-B) design to answer the research questions. The study sample consisted of (3) children with autism spectrum disorder enrolled in a transit daycare center in the Asir region, Saudi Arabia. The results of the study showed that there is a positive functional relationship between social stories and play to increase social interaction among children with autism spectrum disorder, which contributed to the acquisition and generalization of this behav
... Show MoreThe wide use of pesticides in recent years leads to rapid distribution of these pollutants in the environment (air, water and soil).They were transported by means of air or water to biological ecosystems. They become more toxic through the processes of biological magnification while some of them persist for along period.The aim of this work is to show the negative effect that chemical pesticides causes, and in the same to show their side effect on the environment and health in Iraq. We could conclude that the bad use of these chemicals could cause an urgent impact now or in the future. Governmental offices dealing with these materials should take the right measures to minimize the danger and the misuse of these chemicals by seeking alternat
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