Preferred Language
Articles
/
ARctQ5MBVTCNdQwCg9B_
Responsible accounting and its role in achieving competitive advantage
...Show More Authors

One of the management accounting tools is responsible accounting. In this system, the organisation is divided into responsibility centres that help to connect an individual performance responsible to perform through a combined system of reports according to the implementation of the mechanism of exception tools which gives assistance in planning. The exploitation of the organisation's available resources is achieved through the application of responsible accounting. Also, the best exploitation will lead to the provision of low-cost products through the disposal of all types of waste or loss during the cost centres. By providing products at a lower cost and satisfying the wishes of the needs of customers, the result reflects the competitive advantage of those organisations and leads to an increase of market share and long-term products. Therefore, the implementation of responsible accounting in organisations will lead to the competitive advantage of those organisations.

Scopus
Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
The Correlation between SMBH and SFR for Quasars
...Show More Authors

     A Spectroscopic study has been focused in this article to study one of the main types of active galaxies which are quasars, and to be more precise this research focuses on studying the correlation between the main engine of Quasi-Stellar Objects (QSO), the central black hole mass (SMBH) and other physical properties (e.g. the star formation rate (SFR)). Twelve objects have been randomly selected for “The Half Million Quasars (HMQ) Catalogue” published in 2015 and the data collected from Salon Digital Sky survey (SDSS) Dr. 16. The redshift range of these galaxies were between (0.05 – 0.17). The results show a clear linear proportionality between the SMBH and the SFR, as well as direct proportional between the luminosit

... Show More
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Test anxiety and cognitive representation among university students
...Show More Authors

This study was conducted to determine the relationship between test anxiety and cognitive representation among university students. To this end, 152 student (male, female) were chosen randomly from scientific and social departments to fill out the questionnaires of test anxiety and cognitive representation. The researcher utilized Independent Samples T-Test, Pearson product-moment correlation coefficient, Cronbach's alpha and T-Test in his study. The result revealed that there were negative and a weak correlation between test anxiety and cognitive representation among university students.

View Publication Preview PDF
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Analysis of Mosul and Haditha Dam Flow Data
...Show More Authors

The expansion in water projects implementations in Turkey and Syria becomes of great concern to the workers in the field of water resources management in Iraq. Such expansion with the absence of bi-lateral agreement between the three riparian countries of Tigris and Euphrates Rivers; Turkey, Syria and Iraq, is expected to lead to a substantially reduction of water inflow to the territories of Iraq. Accordingly, this study consists of two parts: first part is aiming to study the changes of the water inflow to the territory of Iraq, at Turkey and Syria borders, from 1953 to 2009; the results indicated that the annual mean inflow in Tigris River was decreased from 677 m3/sec to 526 m3/sec, after operating Turkey reserv

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
Question Asking Skills: Levels, Conditions, Classification, and Types
...Show More Authors

The research aims to know the question asking skills in terms of levels, conditions, classification, and types. The research limited to the literature that dealt with the importance of questioning for students and teachers. The most important term used in the research is the skill (Ryan defined it as "the ability to perform with great efficiency, accuracy, and ease). The results of the research are as follows: 1. the questions asked by the schoolteacher within the assessment of students' learning. 2. Teachers should focus on the lower levels of learning (remembering, understanding and comprehension) and then evaluating students at the higher levels (synthesis and evaluation). 3. Teacher with good knowledge can skillfully use the question

... Show More
View Publication Preview PDF
Publication Date
Tue Jul 01 2014
Journal Name
Journal Of Nanotechnology & Advanced Materials
Structural and optical properties of SnS thin films
...Show More Authors

Thin films of tin sulfide (SnS) were prepared by thermal evaporation technique on glass substrates, with thickness in the range of 100, 200 and 300nm and their physical properties were studied with appropriate techniques. The phase of the synthesized thin films was confirmed by X-ray diffraction analysis. Further, the crystallite size was calculated by Scherer formula and found to increase from 58 to 79 nm with increase of thickness. The obtained results were discussed in view of testing the suitability of SnS film as an absorber for the fabrication of low-cost and non toxic solar cell. For thickness, t=300nm, the films showed orthorhombic OR phase with a strong (111) preferred orientation. The films deposited with thickness < 200nm deviate

... Show More
Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
Analysis and Development of Customer Billing Telephony System
...Show More Authors

The telecommunications industry has gone through series of development efforts to provide quality services to their consumers. Generally, telecommunication industry provides two main services such as telephony and internet which involved customer registration, billing and payment. However, the challenge confronting telecommunications industry is to meet the customer satisfaction in the billing system such as accuracy, easy to understand and unambiguous billing issue. In order to develop Customer Billing Telephony System,a user experience study is conducted to gather the user requirements. Hence, the CBTS was developed that takes into consideration user’s value experience that provides a support for managing and monitoring billing proce

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Engineering
Iraqi Sentiment and Emotion Analysis Using Deep Learning
...Show More Authors

Analyzing sentiment and emotions in Arabic texts on social networking sites has gained wide interest from researchers. It has been an active research topic in recent years due to its importance in analyzing reviewers' opinions. The Iraqi dialect is one of the Arabic dialects used in social networking sites, characterized by its complexity and, therefore, the difficulty of analyzing sentiment. This work presents a hybrid deep learning model consisting of a Convolution Neural Network (CNN) and the Gated Recurrent Units (GRU) to analyze sentiment and emotions in Iraqi texts. Three Iraqi datasets (Iraqi Arab Emotions Data Set (IAEDS), Annotated Corpus of Mesopotamian-Iraqi Dialect (ACMID), and Iraqi Arabic Dataset (IAD)) col

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Engineering
Bit Record Analysis for Bits Evaluating and Selection
...Show More Authors

The bit record is a part from the daily drilling report which is contain information about the type and the number of the bit that is used to drill the well, also contain data about  the used weight on bit  WOB ,revolution per minute RPM , rate of penetration ROP, pump pressure ,footage drilled and bit dull grade. Generally we can say that the bit record is a rich brief about the bit life in the hole. The main purpose of this research is to select the suitable bit to drill the next oil wells because the right bit selection avoid us more than one problems, on the other hand, the wrong bit selection cause more than one problem. Many methods are related to bit selection, this research is familiar with four of thos

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Comparing parameters and Reliability of two-parameters exponential
...Show More Authors

One of the most important problems in the statistical inference is estimating parameters and Reliability parameter and also interval estimation , and testing hypothesis . estimating two parameters of exponential distribution and also reliability parameter in a stress-strength model.

This parameter deals with estimating the scale parameter and the Location parameter µ , of two exponential distribution   ,using moments estimator and maximum likelihood estimator , also we estimate the parameter R=pr(x>y), where x,y are two- parameter independent exponential random variables .

Statistical properties of this distribution and its properti

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Tools for Drought Identification and Assessment: A Review
...Show More Authors

Drought is a natural phenomenon in many arid, semi-arid, or wet regions. This showed that no region worldwide is excluded from the occurrence of drought. Extreme droughts were caused by global weather warming and climate change. Therefore, it is essential to review the studies conducted on drought to use the recommendations made by the researchers on drought.  The drought was classified into meteorological, agricultural, hydrological, and economic-social. In addition, researchers described the severity of the drought by using various indices which required different input data.  The indices used by various researchers were the Joint Deficit Index (JDI), Effective Drought Index (EDI), Streamflow Drought Index (SDI), Sta

... Show More
View Publication Preview PDF
Crossref (3)
Crossref