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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
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
The influence of partial substation of antimony & lanthanum oxides on electrical and structural properties for the superconductor compound Bi2-xSbxBa2Ca2-yLayCu3O10+δ
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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The effectiveness of a teaching program based on the McCarthy Model (4MAT) in developing creative writing skills and reflective thinking among university students
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The aim of this study was to determine the effect on using the McCarthy Model (4MAT) for developing creative writing skills and reflective thinking among undergraduate students. The quasi-experimental approach was adopted. And, in order to achieve the study objective, the educational content of Teaching Ethics (Approach 401), for the plan for the primary grades teacher preparation program  was dealt with by using a teaching program based on the McCarthy Model (4MAT) was used.

The study which was done had been based on the academic achievement test for creative writing skills, and the reflective thinking test. The validity and reliability of the study tools were also confirmed. The study was applied to a sample consisting of

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Publication Date
Tue Apr 04 2023
Journal Name
International Journal Of Professional Business Review
An Empirical Study to Measure the Impact of Information Technology Governance Under the Control Objectives for Information and Related Technologies on Financial Performance
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Purpose: To determine the effect of information technology governance (ITG) under the control objectives for information and related technologies (COBIT) on financial performance is the objective of this study. Additionally, the article seeks to look into the relationships between the factors under consideration.   Theoretical framework: Information technology and operational processes are evaluated and ensure their compliance with the instructions of the Central Bank of Iraq. Therefore, the research dealt with a conceptual framework by reviewing the literature on the importance of the COBIT framework in assessing financial performance.   Design/methodology/approach: To investigate the effect of information technology; we the valu

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Quick Response Manufacturing (QRM) and Impacts on the Scheduling Operations Applied Research in the general company for vegetable oil product/ Al-Farab factory
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He research specifies subjects which may contribute in improve productivity of the General Company for vegetable oil product/ Al-Farab factory and aims to release the relationship between system Quick Response Manufacturing (QRM) and scheduling operations.

The Implementation was in the general company for vegetable oil product (Al-Farab factory), Universe Factory It suffers from a failure to follow Scheduling in its operations And not taking into account the lead times And delays in product delivery dates, Here are drawing the attention of the administration in the factory to use Quick Response Manufacturing (QRM) to control the energy and inventory, machin

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Publication Date
Wed Aug 10 2022
Journal Name
Ibero-american Journal Of Exercise And Sports Psychology
The impact of mental training overlap on the development of some closed and open skills in five-aside football for middle school students
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The impact of mental training overlap on the development of some closed and open skills in five-aside football for middle school students, Ayad Ali Hussein, Haidar Abedalameer Habe

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Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
Study the expression level of beta 2 microglobulin gene on hepatitis C patients before and after treatment with interferon
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This study has been carried out to evaluate the expression level of beta 2 microglobulin gene on patients infected by hepatitis C virus before and after treatment with interferon. The study included 117 hepatitis C patients comprising as 63 pre-treated patients, the range of age was between 20-65 year with a mean age of 48.12 ± 16.1 and 54 post-treated patients with age range was between 23-63 year with the mean of 46.1 ± 18.1. Also it was found that more than half of patients were located within third and fourth decade i.e. 30-49 year, with a percentage of 52.4% and 55.6 % for pre-treatment and post-treatment patients respectively. Moreover , regarding both groups, males are more than females with the ratio of ( 3.2:1) among p

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
Alternative Sanctions and their Impact on Societal Security: A Field Study in the Directorate of Juveniles Reformatory in Baghdad
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Crime is one of the most severe challenges facing States, and strives to find preventive measures, reduce its seriousness, and prevent them; due to developments, crimes have increased, and emerging new patterns of crimes, there is an urgent need to prevent crimes and reduce their effects. Modernizing its punitive system and diverting it to correctional rehabilitative justice to redress the prejudice caused by the crime and rehabilitate the convicted person by using alternative measures to short-term imprisonment. This research emphasizes alternative sanctions' value to minimizing short-term imprisonment penalties and their impact on societal security through several goals like, the negative consequences, justifications, and alternatives

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
The Influence of RF power, pressure and substrate temperature on optical properties of RF Sputtered vanadium pentoxide thin films
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The V2O5 films were deposited on glass substrates which produce using "radio frequency (RF)"power supply and Argon gas technique. The optical properties were investigated by, UV spectroscopy at "radio frequency" (RF) power ranging from 75 - 150 Watt and gas pressure, (0.03, 0.05 and 0.007 Torr), and substrate temperature (359, 373,473 and 573) K. The UV-Visible analysis shows that the average transmittance of all films in the range 40-65 %. When the thickness has been increased the transhumance was decreased from (65-40) %. The values of energy band gap were lowered from (3.02-2.9 eV) with the increase of thickness the films in relation to an increase in power, The energy gap decreased (2.8 - 2.7) eV with an increase in the pressure and

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
ISO 9001: International Standards and their impact on achieving competitive advantage /An Applied at the private colleges in Iraq
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The results of the analysis showed that there is a correlation between ISO 9001    and the competitive advantage, which shows that the implementation of ISO 9001 in the private colleges achieves a competitive advantage through its ability to employ the entrance of quality systems management according to ISO 9001, By focusing on improving the quality of its educational services in accordance with a clear and understandable policy for all and its ability to meet the expectations, expectations and wishes of students and beneficiaries, which leads to lower costs of operations compared to other colleges and achieve a higher level of reliability and quality and value of services provided and rapid respon

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Enhancing Auditor Reporting In Light Of International Assurance Standards And Their Reflection On Activating The Credibility Of Sustainability Reports
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The Assurance Services Are Represented By Expressing A Clear And Independent Opinion On All Financial And Non-Financial Information, As It Is Broader Than The Services Related To Auditing Financial Statements And Expressing Opinion (Certification) And Extends Them To A Wider Range, And It Is Possible To Distinguish Between Auditing And Certification Services And Confirming That Audit Services Relate To Expressing Opinion On Financial Statements And Certification Services Related To By Expressing An Opinion On A Wide Range Of Financial Information And More Broadly Than The Financial Statements And Assurance Services That Include Expressing An Opinion On Integrated Financial And Non-Financial Information And From This Standpoint Came The I

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