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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
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
application of business managment in the field of football with studuy of the case of spanish club (Real Madrid) و (Barcelona
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Football has progressed from being a ritual and a celebration to become an amateur sport, a professional sport, and now, increasingly, a commercial sport. In the analysis of football business model, the systemic approach should be adopted. If sport is regarded as one of the business sectors, then the application of business system methodology can be fully justified. The interest to create strong football business system calls for the search of the ways of popularizing football business model and boosting the economic potential of its participants. In the research literature tend to ignore the business processes within the sports business. Besides, the systemic approach in football business is usually limited to p

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Counseling program efficiency in developing emotional competence of intermediate school students
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Emotional competence, is relatively a new concept, stands for the ability of people to perceive their feelings and emotions, and sharing them with others. It also refers to capability in optimizing these feeling and emotions, and managing them over various situations. Thus, this study aims to examine the efficiency of counseling program in developing an emotional competence among intermediate school students in Baghdad city. The sample included group of female students at intermediate stage. The findings revealed none of experimental and control groups have statistically significant differences in pre-posttests of emotional competence efficiency.

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Publication Date
Fri Nov 10 2017
Journal Name
Al–bahith Al–a'alami
Role of the Iraqi Media Organizations in Promoting The Sense of Citizenship among Iraqi University Youth
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    This study examines the role played by the Iraqi media in promoting the values ​​of citizenship and the dimensions of the various sectors of Iraqi society, an important segment namely university youth section.
 The study intended to identify “the role of the Iraqi media organizations in promoting The sense of citizenship among young Iraqi university”, through: -
1. Identifying the most important Iraqi media, which works to promote the dimensions of citizenship and values.
2. To identify the extent of the contribution of the Iraqi media in promoting citizenship in dimensions (patriotic belonging, legal, political, economic, social, cultural).
The study provided a set of hypotheses, namely:-

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Publication Date
Fri Jan 04 2019
Journal Name
Journal Of Planner And Development
تقدير كمية الغاز الحيوي المنبعث من مناطق الطمر الصحي في المدينة العراقية الحالة الدراسية-مدينة الرمادي
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Publication Date
Sat Jan 05 2019
Journal Name
Journal Of Planner And Development
السلوك الاجتماعي ضمن بعض الاحياز الداخلية والجوارية للاسكان الافقي المخطط لذوي الدخل المحدود في المنطقة العربية
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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Extent of Applying Corporate Governance Requirements According to International Specification (ISO 26000:2010) in the National Insurance Company: A Research Application
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Abstract

                The research aims to identify the application of corporate governance requirements according to the international standard (ISO 26000:2010) in the National Insurance Company. Strengths and weaknesses were identified to study the current state of this requirement's application in the company under investigation. The descriptive-analytical approach was utilized through a checklist derived from ISO 26000:2010. Several personal interviews and field visits were conducted to understand the extent of application and documentation based on various statistical methods. The results revealed a level of applic

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Publication Date
Sat Jun 18 2022
Journal Name
Al-academy
دراسة مقارنة بين التعبير اللفظي والتعبير غير اللفظي في إخراج الدراما التلفزيونية المترجمة – جاك بريفير (أنموذجاً).
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يهدف البحث الى اشاعة الدراسة المقارنة للنص المترجم الى اللغة العربية لتلافي الفوارق بين النص الأصلي (الأجنبي ) والنص المترجم (العربي ) من حيث المعاني والرموز والمعالجات الفكرية ... الخ .والتأكيد على استعمال التقنيات التربوية (السمعية والبصرية ) في الترجمة الانسانية (المتخصصة ) والاستعانة بالترجمة الآلية لتجنّب متاعب الترجمة والفهم الخاطىء او المنقوص ...للوصول الى فهم واسع بتدريس مادة الاخراج التلف
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Publication Date
Fri Aug 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Natural Convection Heat Transfer in an Inclined Open-Ended Square Cavity with Partially Active Side Wall
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This paper reports a numerical study of flow behaviors and natural convection heat transfer characteristics in an inclined open-ended square cavity filled with air. The cavity is formed by adiabatic top and bottom walls and partially heated vertical wall facing the opening. Governing equations in vorticity-stream function form are discretized via finite-difference method and are solved numerically by iterative successive under relaxation (SUR) technique. A computer program to solve mathematical model has been developed and written as a code for MATLAB software. Results in the form of streamlines, isotherms, and average Nusselt number, are obtained for a wide range of Rayleigh numbers 103-106 with Prandtl number 0.71

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Impact of Elements of the Ancient Iraqi Heritage in the Gallery of the Iraqi Natural History Museum: محمود حسين عبد الرحمن
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  The research addresses the most important elements of the ancient Iraqi heritage represented by architecture and plastic arts being the direct means that preserved the heritage due to the ease of preserving them and the speed of circulating them and diversity of their topics. Through the features of these elements, the research problem has been defined in the form of questions including: what are the most important elements of the ancient Iraqi heritage? What are the plastic arts? What are the most important topics adopted? What is the concept of palm in the ancient Iraqi heritage? What is the evidence for that?
Has it been employed in the Iraqi contemporary art? What is the evidence for that? How to employ it in the arts and t

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Publication Date
Mon Jan 01 2018
Journal Name
Al–bahith Al–a'alami
Attitudes of University Students about the Statements of Iraqi Political Elites: A Survey Study of a Sample of University Youth in Baghdad
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Various visual media are becoming an increasingly important and active instrument of communication. This fact has led some political parties and leading personalities in Iraq to make use of them as an accepted forum for the discussion of public affairs usually in a manner that conforms to their declared policy. They have to draw as much popular support as they could for the causes which they fight for. As a result, a state of great confusion has been created from the contradictory statements made by the contending parties and gave left grave consequences on all types of the audience receiving them. The problem of the study can be summarized in one major question: What is the opinions of the audience as regards the statements made by the

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