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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 Jan 01 2021
Journal Name
Special Exercises For Offensive Tactical Skills And Their Impact On Developing The Speed And Accuracy Of Some Basic Skills In Youth Football
SPECIAL EXERCISES FOR OFFENSIVE TACTICAL SKILLS AND THEIR IMPACT ON DEVELOPING THE SPEED AND ACCURACY OF SOME BASIC SKILLS IN YOUTH FOOTBALL
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Scopus
Publication Date
Sat Jan 01 2022
Journal Name
Geotechnical Engineering And Sustainable Construction
Determine the Most Common Geotechnical Risks and Their Impacts on the Cost and Time Schedule for Implementing Water Treatment Plants in Iraq
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Crossref
Publication Date
Thu Jul 09 2026
Journal Name
Journal Of Physical Education
The Effect of Compound Physical and Skill Exercises on the Development of Explosive Strength and Some Offensive Skills for Basketball Players U18
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Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Materials Science: Materials In Electronics
Effect of graphene nanoplates and multi-walled carbon nanotubes doping on structural and optical properties of polyvinyl chloride membranes for outdoor applications
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Publication Date
Sun Jun 11 2017
Journal Name
Al-academy
The reflection of diode technology light emitting (LED) on the modular design of external lighting
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Search marked (the reflection of diode technology light emitting (LED) on the modular design of external lighting) is an analytical study of the units, external lighting for gardens and adopted in its work on the diode technology emitting light to reach the magnitude of the effect and the change happening where according to this technique was the problem of the research in which is (what emotion the formal and functional units of external lighting according diode technology light emitting) and identified in the first part of it, including the goals came Search of b (statement reversal winning technical transformation of lighting from incandescent bulbs to light emitting diode technology (LED) on each of shape design and the nature of the

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Crossref
Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Effect of the Dielectric Barrier Discharge Plasma on the Optical Properties of CDS Thin Film
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Cadmium sulphide CdS films with 200 nm have been prepared by thermal evaporation technique on glass substrate at substrate room temperature under vacuum of 10-5mbar.In this paper, the effect of Dielectric Barrier Discharge plasma on the optical properties of the CdS film. The prepared films were exposed to different time intervals (0, 3, 5, 8) min. For every sample, the Absorption A, absorption coefficient α , energy gap Eg ,extinction coefficient K and dielectric constant ε were studied. It is found that the energy gap were decreased with exposure time, and absorption , Absorption coefficient, refractive index, extinction coefficient,  dielectric constant increased with time of exposure to the plasma. Our study conside

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The impact of financial reporting of earnings per share on the quality of financial reporting
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This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange

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Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The effect of teaching using multiple intelligences theory on academic achievement for pupils of primary school
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The current research aims to know the effect of teaching using multiple intelligences theory on academic achievement for students of primary school. The sample search of pupils . The research sample was divided into two groups where the first group represented the experimental group which studied the use of multiple intelligences and the second group represented the control group which studied the use of the traditional way . The search tool consisted of achievement test. Showed search results, there are statistically significant differences(0.05) between the average scores of students who have studied according to multiple intelligences between the average scores of students who have studied in accordance with the tradition way in the p

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
An Experimental Study of the Server-based Unfairness Solutions for the Cross-Protocol Scenario of Adaptive Streaming over HTTP/3 and HTTP/2
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Since the introduction of the HTTP/3, research has focused on evaluating its influences on the existing adaptive streaming over HTTP (HAS). Among these research, due to irrelevant transport protocols, the cross-protocol unfairness between the HAS over HTTP/3 (HAS/3) and HAS over HTTP/2 (HAS/2) has caught considerable attention. It has been found that the HAS/3 clients tend to request higher bitrates than the HAS/2 clients because the transport QUIC obtains higher bandwidth for its HAS/3 clients than the TCP for its HAS/2 clients. As the problem originates from the transport layer, it is likely that the server-based unfairness solutions can help the clients overcome such a problem. Therefore, in this paper, an experimental study of the se

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Green Innovation and its Impact in Reinforcing Sustainable Competitive Advantage: An Exploratory Study of Opinions of a Sample of Employees in the Karungi group in Kirkuk
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The development of the world, and in light of the intensity of competition highlighted the need to research and create a sustainable competitive advantage is sustained from an internal source in the company earned by the scarcity and difficulty of imitation by competitors, and this source is green innovation. In order to achieve the objective of the research, which is the diagnosis and analysis of the relationship between green innovation (in products, processes) and sustainable competitive advantage in the group of companies Kronji, was developed a default model of the research reflects the nature of the relationship and influence among its variables, the research adopted the questionnaire as a key tool for collecting data and i

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