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The Effect of Internal Control in Supporting the Implementation of Cost Techniques in Iraqi Companies
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In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the internal control departments of Iraqi companies to find out how the research worked out.

Scopus
Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of Assessment Techniques on EFL Learners’ achievement in TOEFL Test
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While many educators are highly focused on state test, it is important to consider that
over the course of a year, instructors can build in many opportunities to assess how learners
are learning. Therefore, assessment techniques are considered a good method to get benefit
for both instructors and learners in the process of teaching and learning. The sample consists
of 27 learners who participated in TOEFL training course in the Development and Continuous
Education Centre. Validity and reliability were verified.
To fulfill the aims and verify the hypothesis which reads as follows” It is hypothesized
that the TOEFL learners' scores will not be increased after TOEFL course training.” T-test
for two dependent samp

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The impact of marketing orientation on improving the quality of service applied research in some Iraqi mobile phone companies
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The research discusses two variables are important, orientation marketing and quality of service, and that the purpose of the research is to see whether the telecom companies applied orientation marketing or not and to what extent is keen to apply it to suit the Iraqi environment as it has been applied research in kork Telecom company and Asia Cell Telecom are sectors service job in the business sector in Iraq, The information was obtained through the design of the questionnaire compatible runway Likert, and distribution (92) questionnaire, which (50) for the company Korek Telecom and (42) of the Asia-Cell, research population sample included a number of staff in the departments and units in the two companies, it has been support

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Implementation of Neural Control for Continuous Stirred Tank Reactor (CSTR)
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In this paper a dynamic behavior and control of  a jacketed continuous stirred tank reactor (CSTR)  is developed using different control strategies, conventional feedback control (PI and PID), and neural network (NARMA-L2, and NN Predictive) control. The dynamic model for CSTR process is described by a first order lag system with dead time.

The optimum tuning of control parameters are found by two different methods; Frequency Analysis Curve method (Bode diagram) and Process Reaction Curve using the mean of Square Error (MSE) method. It is found that the Process Reaction Curve method is better than the Frequency Analysis Curve method and PID feedback controller is better than PI feedback controller.

The results s

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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effect of Variable Parameters on Carbon Residue of Iraqi Vacuum Gas Oil using Ultrasound Techniques
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An ultrasonic treatment was applied to the vacuum gas oil at intervals of 5 to 30 minutes, at 70°C.  In this work, the improvement of the important properties of Iraqi vacuum gas oil, such as carbon residue, was studied with several parameter conditions that affect vacuum efficiency, such as sonication time (5, 10, 15, 20, 25, and 30) min, power amplitude (10–50%). After ultrasonic treatment, the carbon residue of vacuum gas oil was evaluated using a Conradson carbon residue meter (ASTM D189). The experiment revealed that the oil's carbon residue had decreased by 16%. As a consequence of the experiment It was discovered that ultrasonic treatment might reduce the carbon residual and density of oil samples being studied. It also notice

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Organizational Flexibility in Achieving Organizational Prosperity: Field Research in a Sample of Iraqi Cellular Communications Companies
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            This research amid to measure the impact of organizational flexibility (structural flexibility, operational flexibility, and strategic flexibility) in achieving organizational prosperity and its dimensions (strategic agility, intellectual capital, innovation and sustainable competitive advantage) in a number of Iraqi cellular communications companies. The research adopted descriptive analytical approach. A sample of (85) persons from the research community was selected, which included (Department managers, Directors administrative units, Communication engineers), to answer the questionnaire prepared for this purpose. And to analyze data and derive results. Statist

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of internal control on tax performance using balanced score card indicators: An applied research in a sample of the branches of the General Tax Authority in Iraq
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This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The role of corporate merger in achieving synergy (Analytical research in a sample of companies of the Iraqi Ministry of Industry and Minerals)
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The research aims to shed light on the recent experience in the Iraqi business environment, which is the experience of the merger. To evaluate a recent experience in an important sector of the Iraqi business sectors, namely the industrial sector to enable decision-makers to review that experience to judge the extent of its success and address some of the lapses that experience that by measuring synergies can be judged on the success of the merger experience or not. The research community is the governmental industrial sector. The research sample included six cases of merger (14) companies before the merger. The Holt method was used to predict the net sales and total cost values ​​before the merger as if it were not merged. Th

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Crossref
Publication Date
Tue Sep 01 2015
Journal Name
Journal Of Engineering
Internal Convective Heat Transfer Effect on Iraqi Building Construction Cooling Load
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This work involves the calculation of the cooling load in Iraqi building constructions taking in account the effect of the convective heat transfer inside the buildings. ASHRAE assumptions are compared with the Fisher and Pedersen model of estimation of internal convective heat transfer coefficient when the high rate of ventilation from ceiling inlet configuration is used. Theoretical calculation of cooling load using the Radiant Time Series Method (RTSM) is implemented on the actual tested spaces. Also the theoretical calculated cooling loads are experimentally compared by measuring the cooling load in these tested spaces. The comparison appears that using the modified Fisher and Pedersen model when large ventilation ra

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The role of concurrent engineering in cost optimization
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     The research aims to study and analysis of concurrent engineering (CE) and cost optimization (CO), and the use of concurrent engineering inputs to outputs to improve the cost, and the statement of the role of concurrent engineering in improving the quality of the product, and achieve savings in the design and manufacturing time and assembly and reduce costs, as well as employing some models to determine how much the savings in time, including the model (Lexmark) model (Pert) to determine the savings in design time for manufacturing and assembly time.

To achieve the search objectives, the General Company for Electrical and Electronic Industries \ Refrigerated Engine

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Crossref
Publication Date
Thu May 31 2018
Journal Name
International Journal Of Control And Automation
Power Flow Control of Iraqi International Super Grid with Two-Terminal HVDC Techniques Using PSS/E
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