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Lean accounting and its rolls for calculated costs on value stream
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At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow instead of products

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Publication Date
Fri Jun 26 2026
Journal Name
Al–bahith Al–a'alami
Adopting the public on satellite channels
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The importance of television has emerged as an effective and influential force in the lives of societies and peoples, And not just a professional media since the fifties of the twentieth century, It was used as a platform to achieve the goals and objectives of the media and politics for governments, agencies and individuals in different countries of the world, Using many methods, methods and techniques that later became important major subjects and curricula and a scientific specialization that was founded for him to study and teach in most international universities, The media, especially television and satellite channels, play an active and significant role in managing crises and conflicts and directing them through the methods of deal

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of public debt on financial stability in Iraq
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Countries have faced the challenges of high levels of public debt and seek to define the optimum limits to reduce risks to which the financial system can be exposed and its impact on the economy as a whole. Hence the importance of research in studying the impact of internal and external public debt components on indicators of stability of the financial system for the period 2005-2017 for the purpose of knowing the extent of the financial stability indicators response to the high level of the public debt from its optimum ratio, as the aim of the research is to estimate and analyze the dynamic relationship of short and long term between the components of public debt and indicators of financial stability using the (ARDL) model that

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Publication Date
Sun Mar 06 2022
Journal Name
Al–bahith Al–a'alami
News framing of the Israeli aggression on Gaza in 2021 on i24 Israeli channel.
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The study aimed to identify the news framing on the Israeli Arabic-speaking i24 channel of the Israeli aggression on Gaza -2021 by analyzing the channel’s Program “this evening”. The study used the media survey method, and in its framework, it relied on the content analysis method for the program’s episodes from May 5, 2021 AD until June 4, 2021 AD, with 22 episodes. The study showed the program’s interest in launching the Palestinian resistance’s rockets significantly, followed by the Israeli military operations, and the program’s reliance on correspondents largely as a source of news material related to the aggression. It also proved that a news report and a reporter's report was the most important form of presenting news

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Publication Date
Wed Jan 01 2020
Journal Name
Modern Sport
Special exercises according to the Dynafoot data and its effect on the force index and the performance of the front straight air flip skill on the ground movements mat device
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Publication Date
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Effect of Pre-Tension and Orientation on the Springback Behavior of the Sheet Brass 65-35
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One of the most important phenomenon that occurs in sheet metal forming processes is the spring-back, which causes several geometrical alterations in the parts. The accurate prediction of springback after bending unloading is the key to the tool design, operation control, and precision estimate concerning the part geometry. This study investigated experimentally the effect of pretension in three rolling direction (0, 90, 45 degree) on the springback behavior of the yellow brass, sheet under V shape bending die. The pre-tension ranges from five different levels starting of 11% to 55% from the total strain in each rolling direction by regular increase of 11 %, then bent on a V-die 90 degree for the springback estimate. From experiment the

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Publication Date
Fri Jun 26 2026
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 18, Nº. 3, 2023, Págs. 288-290
The History of Clubs?: Participation in the Iraqi Volleyball Premier League and Its Results for the Period from (1991 to 2022)
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Autorías: Omar Saeed Sabbar, Ali Mousa Jawad, Maher Amer Jabbar. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 3, 2023. Artículo de Revista en Dialnet.

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Publication Date
Sun Jan 01 2023
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte
The History of Clubs?: Participation in the Iraqi Volleyball Premier League and Its Results for the Period from (1991 to 2022)
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The purpose of this paper is to identifying the results of the clubs participating in the men's Volleyball Premier League for the period from (1991) to (2022), archive the results of the Iraqi clubs participating in the Iraqi Premier League for men for the period from (1991) to (2022), and diagnosing and analyzing the causes of fluctuation in the participation of some Iraqi clubs in the Premier League for men for the period from (1991) to (2022). The nature of the research necessitated that the researcher use the historical approach or the so-called documentary approach, taking advantage of the historical development that took place for the participation of Iraqi clubs for men in the Premier League from (1991) until 2022), the last league h

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Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
Determination of optimal conditions for laccase production by Pleurotus ostreatus using sawdust as solid medium and its use in phenol degradation
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The ability of four local fungal isolates for extracellular laccase production has been tested with five grams 1:1(w/v) humidified sawdust as substrate in mineral salt medium. After 21 day of incubation at 25±1 ? C and using one mycelial plug (5mm), higher level of laccase activity (0.15U/ml) and specific activity (15U/mg) were observed by Pleurotus ostreatus in comparison with other fungal isolates. The results of optimum conditions for laccase production from selected isolate showed that, the maximum laccase activity (0.55U/ml) and specific activity (55U/mg) were obtained at moisture ratio 1:3 (w/v), using 3 mycelial plugs (5 mm), after 15 days incubation period at 25±1 ? C. The results of phenol degradation by crud laccase revealed th

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Publication Date
Tue Jan 07 2020
Journal Name
Journal Of Xian University Of Architecture & Technology
Intuitive thinking and its relationship to mental alertness among students of the College of Education for Pure Sciences / Ibn Al- Haytham
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The present research aims at identifying the relationship between intuitive thinking and mental alertness. The researcher used two tools: the intuitive thinking scale built by the researcher and consists of (40) paragraphs fall under four alternatives, while the second tool is the mental alertness scale consists of (70) paragraphs that the researcher built, and was verified psychometric properties of the two scales of honesty After the collection of information and statistical processing, the researcher reached the following results: 1. The results showed that the students of the third stage / Faculty of Education enjoy intuitive thinking. 2. The results showed that the students of the third stage / Faculty of Education enjoy mental alertne

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Publication Date
Fri Jun 26 2026
Journal Name
Modern Sport
The reasons for the failure of simple assault and its relationship to the level of levelp performance skill players weapon sword
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The method of analysis is one of the tools the coach to identify strengths andweaknesses of each player, and how to avoid mistakes that in the course ofperformance on the other hand, Voslob analysis is important for the player, as throughthe analysis will determine the capacity enjoyed by both the coach and player, as wellas being the possibility of progress in a scientific manner thoughtful, and also helps inthe evaluation of physical and skill level and tactical, psychological and trainingcapacity of the coach in order to avoid obstacles and make the coach is movingtowards the right track to improve the good level, and then an investigation tocomplete higher education.Hence the importance of research in the analysis of simple attack and n

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