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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
Tue Jun 15 2021
Journal Name
Al-academy
Erotic and its epistemic connotations in the Iraqi theatrical text: علي كريم حسون الركابي
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  eroticism formed a basic focus in contemporary studies and caused a problematic clash in terms of terminology, as some interpreted it by pornography and another interpreted it as aesthetic, so this research came to seek to decipher this terminological clash, and to be known as erotech in terms of cognitive significance, Accordingly, the research culminated in four chapters. The first chapter (Methodological Framework) talks about the research problem that came according to the following question: “How is the erotic act built in the theatrical text and what are the epistemic connotations that express its subjectivity? Then followed by the importance of research and the need for it, then the objective of the research, and the boun

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Exercise the leadership of the tax administration leaders to drive away the strategic orientation And its relation to organizational excellence: Practical research in the General Authority for Taxes
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The aim of the research is to assess the practice of tax administration to diminish the strategic direction of (proactive, analytical, defensive, response) and the nature of its relationship to organizational excellence represented by (leadership, strategic planning, focus on taxpayers, information and analysis and knowledge management, focus on operations, focus on forces. The questionnaire was adopted as a main tool in collecting data and information from the sample members of the General Authority for Taxes (110) who are in the site (m.  Second Division Manager, Ms The statistical program (SPSS) was used to calculate (mean, standard deviation, difference coefficient, correlation coefficient, t-test). The research reached a number

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The role of the cognitive peak and its implications for achieving outstanding performanceAnalytical study of the views of a sample of the staff of the University of Baghdad
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        Knowledge represents the foundation stone for the work of all organizations, are working who leads the thinking of individuals is the ability that leads to behavior based on rationality, it is the work that creates value to the organization and thus gain access to performance winning where that knowledge is a new type of capital based on the thought and experience and is the so-called intellectual capital, which is renewable and is constantly evolving. The study sought to explain the role of the climax  knowledge in achieving the highest levels of performance Organizational and then access to the performance winning in educational organizations the study sample, was found to be a co

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Emotional Intelligence in kindergarten and its relationship with some variables
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This study aims at finding out the sentimental smartness of the kindergarten children
and its relationship with some variables.
1- The level of the sentimental smartness of the kindergarten children.
2- Investigating the Zero hypothesis in that there are no significant statistical differences in
the sentimental smartness between the kindergarten children according to the sex variables
(males and females).
Some statistical tools have been used in order to arrive at the results that verify the
hypotheses of this study. The researcher uses (1) the distinctive power between two
distinctive groups; (2) the relationship between the item and the total degree (Pearson
correlation factor); and (3) Elfakronbach formula t

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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
Species of Centaurium Hill. in Iraq and its geographical distribution
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Comparative taxonomic study has been compeleted for the species of the. genus Centaurium Hill. of Iraq. So the morphological characters were studied comparatively for the first time form Iraqi materials. Stems, leaves ,infloresences and reproductive organs characters were a good taxonomic importance. Geographical distrtribution has been done for the species of the genus in addition to the environment information. The results were presented with schedules, tables, maps and micrographs. Taxonomic key for the species separation was also presented.

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Publication Date
Tue Jul 01 2025
Journal Name
Mastering The Minds Of Machines
Recurrent Neural Networks and its Applications in Time Series Data
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Scopus Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Digital modeling and its technical variables in contemporary interior design
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The current research sheds light on an important aspect of the great and rapid development in the field of science and technology and modern manufacturing methods as a result of the scientific revolution resulting from the accelerated cognitive development, which prompted designers in general and interior design in particular to exploit and invest in digital technology and the development of digital control in the process of designing the industrial product for the purpose of creativity and innovation through these digital programs Digital models achieve the requirements and desires of the interior designer according to the creative skill using modern software with high efficiency And extreme accuracy that is consistent with the requirem

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Psychological Flow and Its Relation to Futuristic Thinking among Postgraduates
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The research seeks to find the relationship between psychological flow and futuristic thinking among postgraduate students. To this end, the researchers have made up two scales: one scale to measure the psychological flow which consisted of (32) items and the other to measure the futuristic thinking included (39) items which were distributed into three domains. As to collect the required data, the two scales had applied on a sample comprised (200) postgraduate students. The findings revealed that there is a correlation between psychological flow and futuristic thinking. The researcher recommended the coming studies take the relationship between psychological flow and psychological happiness.

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Publication Date
Thu Aug 01 2013
Journal Name
International Journal Of Physics And Research
THE MECHANISM OF SN1987A EXPLOSION AND ITS EJECTA MASS ENVELOPE
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Optical spectrum of SN1987A at days 4 from the explosion and its light curve through the first 1444 days after the explosion have been studied. The hydrogen lines present in the spectrum confirms the general characteristics of Type II SN that occur due to core collapse of massive star. Each of the total mass ejected from the explosion and the amount of the total mass of Nickel radioactive isotopes that produced during the explosion as well as the initial velocity of the ejecta and the explosion energy have been determined and compared with different observed and calculated models obtained by different researchers and it’s found that, about 8.8 Mʘ of the progenitor envelope mass had been ejected during the explosion and it’s mixed with

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
Existential frustration and its relation with recrimination among university students
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The study aims to identify the level of existential frustration and the level of recrimination among the students of universities, identify the statistical differences between the existential frustration and recrimination based on gender, and finally, identify the correlation between the existential frustration and recrimination. To do this, the researcher adopted the existential frustration scale of ( al-saaedi, 2009) that consisted of (43) item, he also adopted the recrimination scale of ( al-zugeibi,2008) which composed of (31) item. The total sample was (120) male and female student were chosen randomly from four colleges within the university of Baghdad for the academic year ( 2015-2016). The results revealed that the targeted sampl

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