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Accounting achievement and its impact on the measurement of operational efficiency: Applied research in the company of refineries Center / Al-Doura refinery
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The issue of measurement of operational efficiency and productivity plays a major role in determining the weakness of the company, especially in relation to the productive processes, and thus starting to address these points and improve their performance. Hence the problem of research on how to determine the constraints in the production process, to identify weaknesses in the company. The research aims to clarify the role of throughput accounting in measuring the operational efficiency of the company in addition to clarify some of the constraints and causes behind them. The study concluded a set of conclusions, the most important of which is the availability of throughput accounting indicators that help in measuring operational efficiency such as (margin of throughput, rate of throughput), which determine the weaknesses of the company and especially what is related to the Production process. The researcher recommends the need to measure the operational efficiency on a continuous basis and the use of several methods and indicators for their role in the detection of weaknesses in the company, and the need to address the constraints discovered in order not to exacerbate the problems in the company, leading to the consumption of resources.

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة حالة: Case Study
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The purpose of this research is to demonstrate the impact of deposit insurance to reduce banking risks, as banks in various countries of the world face a variety of risks that led to banking and financial crises that led to the failure and bankruptcy of many of its bank, which led to the banks to find quick and appropriate solutions to get rid of these difficulties These solutions include the use of bank deposit protection system for the many risks and sequences of crises that accompanied the Iraqi banking work of thefts, forgery, embezzlement and changing and unstable circumstances. The importance of studying the subject of research through the theoretical framework of banking risks as well as the framework of consideration In order to

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Publication Date
Thu Sep 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
کاریگەری ستراتیجیەتی مێزگرد لەسەر دەستکەوتی بابەتی خوێندنەوە و ئەدەبی کوردی
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Publication Date
Wed Dec 28 2022
Journal Name
مجلة التربية الرياضية
إدارة درس التربية الرياضية لدى الطالب المطبق وفقا المهارات التدريسية من وجهة ً الهم نظر اعضاء هيأة التدريس في كلية التربية البدنية وعلوم الرياضة جامعة بغداد
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Publication Date
Fri May 16 2025
Journal Name
Asean Journal Of Science And Engineering
Enhancing Predictive Maintenance in Energy Systems Using a Hybrid Kolmogorov-Arnold Network (KAN) with Short-Time Fourier Transform (STFT) Framework for Rotating Machinery
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This study proposes a hybrid predictive maintenance framework that integrates the Kolmogorov-Arnold Network (KAN) with Short-Time Fourier Transform (STFT) for intelligent fault diagnosis in industrial rotating machinery. The method is designed to address challenges posed by non-linear and non-stationary vibration signals under varying operational conditions. Experimental validation using the FALEX multispecimen test bench demonstrated a high classification accuracy of 97.5%, outperforming traditional models such as SVM, Random Forest, and XGBoost. The approach maintained robust performance across dynamic load scenarios and noisy environments, with precision and recall exceeding 95%. Key contributions include a hardware-accelerated K

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Saudi society’s trends towards visiting museums and art galleries: منال بنت مرشد الحربي -حنان بنت يوسف الأحمد-مها بنت عبد الله السنان
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The aim of the research is to identify the trends of Saudi society towards visiting art galleries and museums in light of economic and social transformations after the implementation of the 2030 vision plans. The importance of the research is to track the reasons behind the reluctance of members of society to visit such cultural institutions, and to plan proposals and recommendations for how to attract members of society and motivate them. This research followed the descriptive approach, and the study sample reached 103 members of the Saudi community. several research tools were used in this research such as questionnaire, personal interviews in addition to the researcher notes. The results concluded that the art galleries attract the ap

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Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Thermal Analysis And Calorimetry
Heat transfer and fluid flow characteristics over a backward-facing step (BFS) containing square-rectangular ribs integrated as forward-facing steps (FFS)
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Publication Date
Mon Sep 23 2024
Journal Name
European Journal Of Orthodontics
Poly-Ether-Ether-Ketone versus dead-soft coaxial bonded retainers: a randomized clinical trial. Part 2: periodontal health and microbial biofilm assessment
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Abstract<sec> <title>Background

Retainers have the potential to detrimentally impact periodontal health and contribute to tooth decay.

Objectives

To investigate periodontal health and bacterial biofilm related to Poly-Ether-Ether-Ketone (PEEK) fixed retainers as compared to Dead-soft coaxial fixed retainer (DSC).

Trial design

A two-arm parallel groups single-centre randomized c

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and Spectroscopic Characterization for Some Metal ion Complexes with 2-Hydroxy-3-((5-Mercapto-1,3,4-Thiadiazol-2-yl)Diazenyl)-1-Naphthaldehyde
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New metal ion complexes were synthesized with the general formula; K[PtLCl4], [ReLCl4] and K[ML(Cl)2] where M = Pd(II), Cd(II), Zn(II) and Hg(II), from the Azo ligand (HL) [2-Hydroxy-3-((5-mercapto-1,3,4-thiadiazol-2-yl)diazenyl)-1-naphth aldehyde] (HL) the ligand was synthesized from (2-hydroxy-1-naphthaldehyde) and (5-amino-1,3,4-thiadiazole-2-thiol). The ligand and its metal complexes are characterized by phisco- chemical spectroscopic techniques (FT.IR, UV-Vis and Mass spectra, elemental analysis, molar conductivity, Atomic Absorption, Chloride contain and magnetic susceptibility). The spectral data suggest that the (HL) behaves as a bidentate ligand in all complexes. These studies revealed tetrahedral geometries for all metal complexes

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Publication Date
Sat Jun 10 2017
Journal Name
International Journal Of Current Microbiology And Applied Sciences
A Comparison between Tilapia zilli (Gervais, 1748) (Preciformes: Cichlidae) and Common Carp Cyprinus carpio (Linnaeus, 1758) (Cypriniformes: Cyprinidae) by Staining Bone Technique
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Publication Date
Fri Sep 02 2022
Journal Name
Rawal Medical Journal
Comminuted intra-articular distal radius fractures treated by ligamentotaxis external fixation with and without bone marrow injection to prevent late metaphyseal collapse
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Objective: To compare the radiological and functional outcomes of patients of Comminuted intraarticular distal radius fractures treated with or without bone marrow injection along with external fixator ligamentotaxis. Methodology: This prospective comparative study on 41 patients with comminuted intra-articular lower end radius fractures distributed patients randomly into two groups depending on whether an aspirate of bone marrow was injected at the fracture site two weeks after fracture management with external fixation ligamentotaxis. Results: The mean age was 35.8 years, with male predominance. The radiological parameters (radial height, radial inclination, and volar tilt) at the 6th month follow up were lower in the group who did not re

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