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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
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
Reduced and Citation Forms as Produced by Iraqi EFL University Students at Duhok University An Error Analytic Study
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English is spoken by its native speakers in two different forms. Reduced form which marks the colloquial and rapid speech so that it is easily produced and a citation or unreduced form which is a characteristic of careful, emphasized and slow speech.

      This paper investigates Iraqi EFL university students’ production of the two forms mentioned above. The sample chosen includes twenty fourth year students, of which ten are males and the other ten are females from the Department of English of the College of Languages of the University of Duhok in Kurdistan Region of Iraq in the academic year 2020-2021.  The material tested is six connective words which represent the commonest ones in every-day co

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Network And Computer Applications
L-CAQ: Joint link-oriented channel-availability and channel-quality based channel selection for mobile cognitive radio networks
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Publication Date
Tue May 01 2012
Journal Name
Engineering Analysis With Boundary Elements
Radial integration boundary integral and integro-differential equation methods for two-dimensional heat conduction problems with variable coefficients
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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Sttudy off Facttorrs Associiatted wii tth Chii lldhood Nephrrott iic Syndrrome,, Frrequentt Rellapsiing and IInff rrequentt Rellapsiing Type
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n each relapse. Objjec tt iiv es :: To sttudy diifffferentt ffacttors whiich miightt be associiatted or lleadiing tto
tthe occurrence off rellapse iin nephrottiic syndrome
Metthods:: A retrospective study of seventy patients with nephrotic syndrome with age range of 1-14 years, who were diagnosed and treated in Child's Central Teaching Hospital over the period of 1st of January and 1st of July 2008.
The patients were divided into three groups; frequent relapses group, infrequent relapses group and undetermined group. We compared between frequent relapses group and infrequent relapses group in regard to age, sex, type of presentation, biochemical findings which include; total serum protein, serum albumin and renal function test,

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Publication Date
Mon Apr 01 2024
Journal Name
Journal Of Environmental Chemical Engineering
A critical review describes wastewater photocatalytic detoxification over Bi5O7I-based heterojunction photocatalysts: Characterizations, mechanism insight, and DFT calculations
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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Robust Two-Step Estimation and Approximation Local Polynomial Kernel For Time-Varying Coefficient Model With Balance Longitudinal Data
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      In this research, the nonparametric technique has been presented to estimate the time-varying coefficients functions for the longitudinal balanced data that characterized by observations obtained through (n) from the independent subjects, each one of them is measured repeatedly by group of  specific time points (m). Although the measurements are independent among the different subjects; they are mostly connected within each subject and the applied techniques is the Local Linear kernel LLPK technique. To avoid the problems of dimensionality, and thick computation, the two-steps method has been used to estimate the coefficients functions by using the two former technique. Since, the two-

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Publication Date
Mon Aug 03 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر تطبيق الضريبة الانتقائية على السجائر في زيادة الحصيلة الضريبية: The effect of applying the selective tax on cigarettes on increasing the tax revenue
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The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application

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Publication Date
Wed Jul 07 2021
Journal Name
جهاز التقيسس والسيطرة النوعية
تحضيروتشخيص ودراسة طيفية وحرارية وبيولوجية للمركب الجديد والمشتق من 2-امينوبينزوثايوزول واستخدامه كمثبط لتأكل سبيكة (-brass) في أنابيب مياه الشرب مع بعض المعقدات الفلزية
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تحضيروتشخيص ودراسة طيفية وحرارية وبيولوجية للمركب الجديد والمشتق من 2-امينوبينزوثايوزول واستخدامه كمثبط لتأكل سبيكة (-brass) في أنابيب مياه الشرب مع بعض المعقدات الفلزية

Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
قيود الختام او حرود المتن دراسة تطبيقية بالاستناد على نماذج مختارة من المخطوطات الاسلامية من القرن(10-13هـ/ 16-19م) في المكتبة المركزية بأربيل:
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     Islamic manuscripts are considered an identity for the civilizational, cognitive and cultural development of nations and the Islamic world as a whole, and to identify this identity

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Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
قيود الختام او حرود المتن دراسة تطبيقية بالاستناد على نماذج مختارة من المخطوطات الاسلامية من القرن(10-13هـ/ 16-19م) في المكتبة المركزية بأربيل:
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     Islamic manuscripts are considered an identity for the civilizational, cognitive and cultural development of nations and the Islamic world as a whole, and to identify this identity, the closing statement usually written at the end of the manuscript helps us with this, meaning that the closing entries serve as the identity document of the manuscript

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