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The possibility of adopting strategic management accounting techniques to increase competitiveness Iraqi economic units in light of the variables of the contemporary business environment.
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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.

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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
The Association of Myasthenia Gravis with HLA class II Antigens in Iraqi Patients
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The nature and intensity of the association of myasthenia gravis (MG) with distinct human leukocyte antigen (HLA) haplotypes differ between ethnic populations, so this study determined the association of HLA class II antigens with myasthenia gravis (MG) in Iraq.The study included Iraqi patients diagnosed with MG and two control groups the first of 54 insulin dependent diabetes mellitus patients and the second of 237 subjects as a normal control group. The test used was microlymphocytotoxicity test.The work was done in the Teaching Laboratories/Medical City/Baghdad.Results: positive associations were observed (etiological risk factors) as follows: 1. HLA-DR locus showed one positively associated allele when compared to healthy control and th

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Publication Date
Fri Apr 12 2024
Journal Name
Cureus
Assessing the Hepatotoxic Effects of Fluoropyrimidine Chemotherapy in Male Iraqi Colorectal Cancer Patients
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Publication Date
Mon Jan 01 2018
Journal Name
Al-kindy College Medical Journal
Metabolic Syndrome; Comparing the Results of Three Definition Criteria in an Iraqi Sample
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Background: Different diagnostic definition and criteria have been recommended by different expert groups for the diagnosis of metabolic syndrome, however, it’s prevalence in the same population could differ depending on the definition used yielding different results. In Iraq, there is a lack of research comparing these different diagnostic definitions. Objective: To find out the most suitable metabolic syndrome definition to be used for Iraqi people.  Methods: 320 participants were recruited for this study, 53.4% men and 46.6% women, aged between 25-85 years, visiting Baghdad Teaching Hospital, the prevalence of metabolic syndrome according to different definitions were compared and the agreement was assessed by the Kappa st

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Publication Date
Sun Jun 01 2025
Journal Name
Toxicology Reports
The effects of methamphetamine intoxication on acute kidney injury in Iraqi male addicts
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Publication Date
Sat Oct 01 2016
Journal Name
Paripex - Indian Journal Of Research
Using falling (deep) Jump training units to improve the explosive and characterized by speed forces for the badminton players College of physical education, and sport science for girls College of physical education, and sport science for girls College of physical education, and sport science for girls KEYWORDS
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The research abstract included introduction and the importance of the research, also included display of the problem represented by weakness for the players when performing some of the basic skills in badminton and the shuttle not reaching to the back corners of the court which gives the player the opportunity to win through applying the pressure on the opponent and make him away from the control center(T) which definitely required level of a collection muscular strength contributed in performance perhaps this related to a number of reasons related with weakness in physical changes especially explosive and characterized by speed forces for the badminton players and be acquainted with them and knowing the extent of their effect in performanc

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Publication Date
Sun Jul 05 2026
Journal Name
Journal Of Physical Education
The impact of a computerized program (cogniplus) to develop the strength to focus and perform kinetic chain on the balance beam
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Publication Date
Mon Feb 16 2026
Journal Name
Agribusiness
Economic Analysis of AI‐Driven Resource Efficiency in Sustainable Agriculture in Iraq
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Abstract<p> Water scarcity, rising energy costs, and declining irrigation efficiency are significant barriers to wheat production in Iraq. This study evaluates the economic, environmental, and sustainability impacts of integrating artificial intelligence (AI) into irrigation management under semiarid conditions. Field experiments conducted at the Al‐Ra'id Research Station in Baghdad during the 2025 season compared conventional diesel‐based irrigation with AI‐assisted irrigation that used soil moisture sensors, Internet of Things (IoT) controllers, and predictive weather algorithms. The analysis employed Cobb–Douglas production modeling, cost–benefit analysis, net</p> ... Show More
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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of the learning organization in the behavior of the work teams \ exploratory research in the Rasheed Bank
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This research aims to examine the relationship between learning organization and behavior of work teams. The variable of the learning organization took four dimensions depending on the study (sudhartna & Li, 2004): Common cultural values ​​, communication, knowledge transfer and the characteristics of workers. The behavior of teams was identified on the basis of realizing of the respondents of their organization to work as a team where the research relied concepts applied in the study (Hakim , 2005) , and chose to research the case of a service organization for the study and relied on four dimensions of coordination , cooperation , sharing of information , the performance of the team, and was a curriculum approach and des

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the external audit in improving the performance of the services provided: Applied research in the municipal directorate in ALMuthanna
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The subject of improving the performance of services provided by government institutions of the important topics at the present time because of their direct contact at the service of citizens and the increased importance of these units as a result of the diversity of activities performed by the so governments of the countries and their people made sure to pay attention to the good use of those allocated to those sectors of resources and spending in the service prescribed and manage the highest level of efficiency and effectiveness and monitor the proper management of the money used in those sectors and evaluate their performance through the Supreme Audit Institutions so that they can play their role oversight and contribute to th

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Money supply and the factors that affect it together with role central Bank of Iraq in controlling it Applicatory research of the Iraqi central bank for the period (2003- 2014)
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ABSTRACT

This research deals with the two item namely, the monetary policy central Bank of Iraqi and money supply . that contribute in up the problem of the paper that is concerned with the fact that to what extent the effectiveness of monetary policy conducted by the central Bank of Iraqi is valid in controlling money supply as well as the possibility of applying it in practical environment restricted to the scope of financial in stitiutions particularly in research population represented by central Bank of Iraqi .

For the purpose of a practical contribution for monetary and financial institutions . To achieve this , A hypothesis has been carried out and it suggested that the mon

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