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.
Generally, different propositions show that culture changes because of many factors, and acculturation has emerged out of important operations which lead to cultural change as a result of contact between different societies or cultures. Since the cultural environment with its varying effects plays a major role in the formulation of architectural products, the research defined its research problem as follows: There is need for knowledge to specify the results of acculturation at the level of plans of house architecture belong to Iraqi elites in Baghdad city during the late Ottoman rule in Iraq(1830-1917). The research depends on the comparative procedure to define the acculturation results, so the plans character of
... Show MoreBackground: Breast cancer is the most frequently diagnosed malignancy and the second leading cause of mortality among women in Iraq forming 23% of cancer related deaths. The low survival from the disease is a direct consequence to the advanced stages at diagnoses. Aim: To document the composite stage of breast cancer among Iraqi patients at the time of diagnosis; correlating the observed findings with other clinical and pathological parameters at presentation. Patients and Methods: A retrospective study enrolling the clinical and pathological characteristics of 603 Iraqi female patients diagnosed with breast cancer. The composite stage of breast cancer was determined according to UICC TNM Classification System of Breast Cancer and the Ameri
... Show MoreThis research tackles the play of Synge "Rider to the Sea" to find out whether the
theories of Leech (1983) and Brown and Levinson (1987) can be applied or not to this study.
The model of Leech (1983) consists of seven principles and for Brown and Levinson
(1987),it consists of two principles of politeness where one of them is positive and the other is
negative politeness.
It is hypothesed that:
1. There is a relation between the two theories.
2. Synge deals with these theories in such a way to depict his characters.
3. It is also hypothesed that every character deals with these principles in such a way to show
the events of the play.
The study concludes that there is a relation between the two theories in d
The study explores the use of ergative verbs in constructing clauses and their impact on the backgrounding of the agent's role in two selected short stories. Contrary to hypothesis No. 1, the research indicates that changes in sentence patterns don't affect the meaning of the process. Additionally, hypothesis No. 2 is refuted as the middle structure is found to highlight the agent's role in the science fiction short story, Terra Infirmum, rather than concealing it as hypothesized for "The Invisible Man." The analysis uncovers that writers utilize ergative processes to narrate stories in various ways, including transitive/active voice, intransitive/active voice, and transitive/passive voice. Furthermore, the findings suggest that writers emp
... Show MoreThe exchange rate is the backbone of any economy in the world, whether developed or developing, where most countries adopted many policies, in order to ensure the stability of the exchange rate of the currency, because of its importance as a link between the local economy and the others ,And it contribute in the achievement of internal and external balance and despite the many different factors that affect it, but there is wide consensus on the effectiveness of the role of spending and the currency window in the exchange rate of the Iraqi dinar, especially in the Iraqi economy, effectiveness As the increase in government spending lead to an increase in the supply of money and increase domestic demand and high pr
... Show MoreThe research aims to identify the impact of using the electronic participatory learning strategy according to internet programs in learning some basic basketball skills for middle first graders according to the curricular course, and the sample of research was selected in the deliberate way of students The first stage of intermediate school.As for the problem of research, the researchers said that there is a weakness in the levels of school students in terms of teaching basketball skills, which prompted the researchers to create appropriate solutions by using a participatory learning strategy.The researchers imposed statistically significant differences between pre and post-test tests, in favor of the post tests individually and in favor of
... Show MoreThis paper presents a robust algorithm for the assessment of risk priority for medical equipment based on the calculation of static and dynamic risk factors and Kohnen Self Organization Maps (SOM). Four risk parameters have been calculated for 345 medical devices in two general hospitals in Baghdad. Static risk factor components (equipment function and physical risk) and dynamics risk components (maintenance requirements and risk points) have been calculated. These risk components are used as an input to the unsupervised Kohonen self organization maps. The accuracy of the network was found to be equal to 98% for the proposed system. We conclude that the proposed model gives fast and accurate assessment for risk priority and it works as p
... Show MoreBackground: In capturing a negative image, the digital impression secures a digital record for the purposeof designing and creating restorations. The introduction of scanning system presents a paradigm shift in the way of the dental impression procedure and encourages the accuracy of obtained restoration especially in the marginal area as a result of producing accurate final impression The digital system offers many advantages over the Conventional method.. The objective of this present in vitro study was to evaluate the marginal fitness of all ceramic crowns fabricated by direct digital scanning of the prepared tooth using two types of intra-oral cameras (Bluecam camera with strip light projection technique and Omnicam camera with video sa
... Show MoreThe ideas and information obtained by the viewer in the cinema have always been the source of the visual image, but that doesn’t negate the fact that the mental image can produce a lot of the information and ideas in the cinematic art and the most important means to achieve this mental image in the film is the eloquent cinematic sound. This research is conducted to show this important and effective contribution of the sound in the production of the mental image. Hence the importance of this research is in that it addresses an important issue which is the eloquent performance of the sound and its role in the production of the mental image inside the space of the feature film. This research concerns those working the field of cinema and
... Show MoreInflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to abso
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