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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
Fri Mar 25 2022
Journal Name
Journal Of The College Of Basic Education
Semantic image coding in contemporary Theatrical performance
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تعد مجالات الصورة وعلاماتها الحركية حضوراً دلالياً للاتصال العلامي واتساعاً في الرابطة الجدلية ما بين الدوال ومداليها، التي تقوم بها الرؤية الاخراجية لإنتاج دلالات اخفائية تمتلك جوهرها الانتقالي عبر الافكار بوصفها معطيات العرض، ويسعى التشفير الصوري الى بث ثنائية المعنى داخل الحقول المتعددة للعرض المسرحي، ولفهم المعنى المنبثق من هذه التشفيرات البصرية، تولدت الحاجة لبحث تشكيل هذه التشفيرات وكيفية تح

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Publication Date
Wed Oct 02 2019
Journal Name
International Journal Of Research In Social Sciences And Humanities
FEMINIST TRENDS IN CONTEMPORARY WESTERN POLITICAL THOUGHT
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Feminism is a diverse set of social theories, political movements and ethos driven by women's causes. Feminists and feminists agree that the ultimate goal is to eliminate the forms of gender-related oppression It should be noted that feminism originated at the beginning as an emancipation movement aimed only at lifting the injustice and suffering of European women, but over time evolved and crystallized to form an independent thought in itself swimming against all the universals known to humanity in the relationship between male and female nature This study posits a hypothesis that the feminist movement is characterized by multiple and varied trends, different in its analyzes of the causes of women's oppression, but all agreed on the need t

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Using Six-Sigma to measure the quality performance of the Department of Statistics-University of Baghdad-Case Study
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Abstract

            This research was to provide a definition of quality, dimensions and concepts, whether traditional or modern concept, as well as review the dimensions of quality in higher education and vision and mission with the overall objectives of the Statistics Department.

         After reviewing quality goals and purposes achieved as well as the mechanisms used to achieve them. and use standard Six-Sigma as one of the methodologies used in quality with the historical roots of using this methodology and methods applied and their definitions t

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
System formations in contemporary discourse theatrical: حارث حمزة الخفاجي
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System is one of the concepts that fused stages of human thought his contemplations , and the evolution of his ideas and know the universe and existence , was formed several systems and numerous multi- humanitarian field , for example : the political system , the economic system , the system of philosophical , scientific system ... etc. .The current research around trying to find the identity of the system aesthetic in general and theater in particular , the detection of compositions and how Cklath within shifts functional and conceptual , which confirms the importance of Altgria creative as characterized by the following heading towards experimentation and update ongoing , and in particular what we find in the discourse of postmodernism

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Publication Date
Wed Mar 15 2023
Journal Name
Iran. J. Ichthyol
Histological study of lingual papillae on the tongue of the adult Iraqi domestic cat, Felis catus
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The results of this study showed that the tongue of the adult Iraqi domestic cat is divided into three regions of apex, body and root. The dorsal surface of all regions possesses five types of lingual papillae, two mechanical which are filiform and cylindrical papillae, while the other three types are taste papillae which are foliate, fungiform and circumvallate papillae, while these papillae are absent on its ventral surface. The histological examination of all tongue areas revealed that it consisted of three tunica, the tunica mucosa and the tunica submucosa (the lamina propria) and the tunica muscularis. The tunica mucosa consisted of the epithelial lining, which is a stratified squamous epithelial tissue covering the lingual papillae, a

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Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
The omission of letters according to Zakaria al-Ansari in his book (Fath al-Rahman by revealing what is ambiguous in the Qur’an)
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Summary

The book (Fatah al-Rahman reveals what is ambiguous in the Qur’an), which is a book of verbal similarities that tries to touch the Qur’an expression, and the subtle differences between its expressions and expressions. It appeared when it appeared in many chapters, from which I chose to delete in monolithic letters such as Ba and Ta, and to heal and delete in non-monosymbols such as (that) and (may) and (no), so the search came to two chapters The first is for deleting the monolithic letters, and the second is for deleting non-monosyllabic letters, preceded by introductory discussions revolving around the linguistic and idiomatic definition of deletion, a brief translation of the

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Publication Date
Mon Aug 01 2022
Journal Name
Communications In Mathematical Biology And Neuroscience
Stability analysis of a competitive ecological system in a polluted environment
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The interplay of species in a polluted environment is one of the most critical aspects of the ecosystem. This paper explores the dynamics of the two-species Lokta–Volterra competition model. According to the type I functional response, one species is affected by environmental pollution. Whilst the other degrades the toxin according to the type II functional response. All equilibrium points of the system are located, with their local and global stability being assessed. A numerical simulation examination is carried out to confirm the theoretical results. These results illustrate that competition and pollution can significantly change the coexistence and extinction of each species.

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Crossref (3)
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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the Critical Success Factors for Total Quality Management Applications (Compared research of many colleges)
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ABSTRACT

This research aim to measure the critical success factors for total quality management applications, in order to know the key and important role played by these factors at applying the total quality management through a comparative study conducted in a number of a private colleges.

The research problem posed a set of questions, the most important ones are: Are the colleges (sample of research) aware of the critical success factors at applying the total quality management? What is the availability of the critical success factors at the work of the colleges (sample of research)? 

What are the critical success factors in the work of the researc

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Crossref
Publication Date
Sun Jun 05 2022
Journal Name
Sport Tk-revista Euroamericana De Ciencias Del Deporte
Effect of special exercises according to the difficulty of the training unit on the physical abilities and the performance of 200m sprinters
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The purpose of this study was to identify the effect of special exercises according to the difficulty of the training unit on developing some physical abilities and on the achievement of a 200-meter run. The present study had a parallel group, experimental design. In the present study, 200m sprinters constituted the population and research community. The study was conducted in the clubs of the province of Baghdad. A total of 12 runners were recruited as the sample for the study by the intentional method. The participants were divided into experimental group and control group using odd even method. Considering the findings of this study, the researchers concluded that the adoption of special interval training exercises

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Crossref
Publication Date
Wed Jan 01 2014
Journal Name
Current Research In Microbiology And Biotechnology
Cytogenetic Analysis for the Effect of Alcoholic and Water Extracts of Iraqi Propolis in Mice
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This study was conducted to study the cytogenetic effect of both alcoholic and water extracts of propolis on mice. Three different samples of propolis were collected from three different regions of Iraq (Najaf, Arbil and Baghdad) to be used in this study. The cytotoxic effect of two different doses of each extracted sample was measured by employing cytogenetic analysis which included (mitotic index (MI), chromosomal aberrations (CAs), micronucleus index (MN) and sperm abnormalities). Results showed that significant increase in MI and significant reduction in MN, CAs and sperm abnormalities percentage were seen after treatment with both alcoholic and water extract of the three samples when compared with negative control, and alcoholic extrac

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