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The Integrating Effect Resource Consumption Accounting (RCA) and Enterprise Resource Planning (ERP) On Cost Reduction and Quality Improvement
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The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs

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Publication Date
Mon Feb 25 2019
Journal Name
Iraqi Journal Of Physics
Effect of green colour on glass quality
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The study of green colour in glass has a special importance on the glass quality, specially the effect of ferrous oxides content of the limestone. Results obtained that there was a reduction in green colour when different ferrous oxide contents in the limestone were added in glass production, limestone sources from two quarries, and the first contains 0.67% ferrous oxide and the second posses less ferrous oxide.

Reduction of green colour showed higher transmittance12% and it could be suggested that reduction of ferrous oxides content in the limestone is of special importance on the optical properties of glass.

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Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic tax planning and its impact on reducing tax evasion
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Taxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives,

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Lead acetate deteriorates the improvement effect of L-arginine and tetrahydrobiopterin on endothelin-1 receptors activity in rat aorta
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Endothelin-1 (ET-1) is a potent vasoconstrictor hormone that has been identified as an important factor
responsible for the development of cardiovascular dysfunctions. ET-1 exerts its vasoconstrictor activity
through two pharmacologically distinct receptors, ETA and ETB that are found in vascular smooth muscle
cells (VSMCs) and the vasodilator activity through an ETB receptor located on endothelial cells. This study
aimed to show the impact of 1µM L-arginine (LA), 100µM tetrahydrobiopterin (BH4), and their combined
effect on ET-1 activity in both lead-treated and lead-untreated rat aortic rings. This means, investigating how
endothelial dysfunction reverses the role of nitric oxide precursor and cofa

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Publication Date
Wed Mar 01 2023
Journal Name
Accounting And Financial Sciences Journal
The Extent to which the Quality of Accounting Information Systems Contributes to Reducing Material
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This research dealt with shedding light on the nature of material misrepresentations, in addition to knowing the extent to which the quality of accounting information systems contributes to reducing material misrepresentations On the theoretical side, a number of sources were relied upon in dealing with the research problem and presentation of the topic, while in the practical side, it was relied on the questionnaire form, where the research sample was (accountants and auditors), where 50 forms were distributed and 50 were received, and the data was analyzed and hypotheses tested through the program Statistical spss to show the relationship between the variables. The research reached a number of conclusions, the most important of which is t

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
" The Effect of the Auditor's Experience on the Quality of Internal Audit "
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The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th

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Publication Date
Sun Dec 01 2024
Journal Name
Al-qadisiyah Journal For Agriculture Sciences
Effect of Holes Diameter and Speed of Die on the Performance of Machine and Feed Pellet Quality
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The aim of this study to evaluate the effects of die holes diameter and speed of die on the performance of machine and feed pellet quality. Machine productivity (Kg.h-1), consumed power (kW), pellet durability (%) and pellet bulk density (g.cm-3) was studied. The study factors consisted of three diameter of die holes (3, 4, and 5 mm), and three speeds die (280, 300, and 320 rpm). Results showed with increasing of die holes diameter from 3 to 4 and to 5 mm give a significant increase in machine productivity, while consumed power, pellet durability and pellet bulk density a significant decreased. By increasing the die speed, from 280 to 300 then to 320 rpm, the machine productivity increased significantly, while consumed power, pellet durabil

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
The effect of disinfectants on the surface quality of irreversible hydrocolloid impression material and gypsum cast
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Objective: To evaluate the changes in the surface quality of irreversible hydrocolloid impression material
hydrogum following disinfection with 0.525% sodium hypochlorite, 0.2% Chlorehexidine Gluconate, and 4%
Povidone Iodine.
Methodology: Forty specimens of alginate impression materials hydrogum were fabricated according to the
ISO 1563 and were divided into four groups according to the method of solution dipping: group 1: Dip in
0.525% sodium hypochlorite, group 2: Dip in 0.2% chlorhexidine gluconate, Group 3: Dip in 4% Povidone Iodine,
Group 4: No treatment with any solution (control group). Then the specimens were poured in type II stone.
Surface detail was determined using a stainless steel block in accordance w

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Publication Date
Mon Jun 05 2023
Journal Name
Al-khwarizmi Engineering Journal
A Review of the Stereo lithography 3D Printing Process and the Effect of Parameters on Quality
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Stereo lithography (SLA) three-dimensional (3D) printing process is a type of additive manufacturing techniques that uses digital models from computer-aided design to automatically produce customized 3D objects. Around 30 years, it has been widely utilized in the manufacturing, design, engineering, industrial sectors and its applications in dentistry for manufacturing prosthodontics are very important. The stereo lithography technology is highly regarded because it can produce items with excellent precision especially when selecting the best process parameters. This review article offers a useful and scientific summary of SLA three-dimensional printing technology and its brief history. The specific type of 3D printers which is SLA t

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Publication Date
Mon Jun 05 2023
Journal Name
Al-khwarizmi Engineering Journal
A Review of the Stereo lithography 3D Printing Process and the Effect of Parameters on Quality
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Stereo lithography (SLA) three-dimensional (3D) printing process is a type of additive manufacturing techniques that uses digital models from computer-aided design to automatically produce customized 3D objects. Around 30 years, it has been widely utilized in the manufacturing, design, engineering, industrial sectors and its applications in dentistry for manufacturing prosthodontics are very important. The stereo lithography technology is highly regarded because it can produce items with excellent precision especially when selecting the best process parameters. This review article offers a useful and scientific summary of SLA three-dimensional printing technology and its brief history. The specific type of 3D printers which is SLA type b

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Publication Date
Thu Apr 13 2023
Journal Name
International Journal Of Research In Social Sciences And Humanities
Subject Review: The Effectiveness Of Integrating E-Learning On Learning Outcome And Student Perceptions In Tertiary Education
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The literature shows conflicting outcomes, making it difficult to determine how e-learning affects the performance of students in higher education. The effect of e-learning was studied and data has been gathered with the utilization of a variety of qualitative and quantitative methods, especially in relation to students' academic achievements and perceptions in higher education, according to literature review that has been drawn from articles published in the past two decades (2000-2020). The development of a sense of community in the on-line environment has been identified to be one of the main difficulties in e-learning education across this whole review. In order to create an efficient online learning community, it could be claim

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