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Measuring the Level of Performance of Accounting Units and Their Impact on the Control Environment
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Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.   Originality/value: we scale has been developed to examine the measurement of the performance of accounting units level of the research sample under the Federal quality Model European (EFQM).   Findings: That these units are located at the first level of the model, which is the lowest level at which economic unit can emerge, which indicates that the economic unit must give priority to improvement, as it was noted that this performance had an effective impact in achieving an effective control environment in the unit the research sample, and this means that the level of performance, whatever its quality, it affects the control environment, except that whenever The quality was high and the effect was better.

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Consumer Subjective Values and their Reflection on Fashion Design: وسن خليل إبراهيم
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This paper deals with the subjective reflections of consumer values ​​on fashion design. The   consumer self is determined by the consumer's idea of ​​himself, according to the intellectual, spiritual and social values, and these values ​​take their intellectual reflection in the form of material values ​​that the consumer finds in fashion design. These values ​​are based on considerations between what is intellectual represented by the values ​​of the consumer, and what is material determined by the fashion design, which also proceed from values that are visible or implied in costume design, such as the function, beauty and symbol. The   consumer self gets its material image represented in the

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Publication Date
Tue Jun 30 2020
Journal Name
Medico-legal Update
Effects of caring children with leukemia on their mothers` psychosocial status
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Abstract Study aim: to assess the influence of care burden for children with leukemia on their mothers` psychosocial status. Methodology: A Descriptive study, conducted at two pediatric hospitals in Baghdad city. A purposive sample of (60) mothers was participated in the study after obtaining their consent form. The instrument of the study was used to assess mothers` psychosocial status in addition to their sociodemographic characteristics. The data was processed and statistically analysed by SPSS program version 23. Result: the result of the study showed mothers have (81%) in self esteem, (77%) in psychosocial distress, (80%) for social interaction, and (76%) for social isolation. There were association between mothers` psychosocial status

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The impact of dimensions of concerning the distribution of daily Iraqi newspapers informing customer loyalty
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Abstract

The study deal with two main variables:- the dimensions of distribution, and the customer loyalty . the researcher has chosen samples of Iraqi newspapers like (AL Sabah, AL Mada, AL Bayna aljdeida newspaper), because this product depends greatly on the consumption of customers so as to achieve the success. After studying the dimensions of these variables ( cost, flixibilty & deliver time ) which concerns the distribution, and for these dimensions ( marketing relationship, customer perception, customer experience, brand, & product quality) which relate to the customer loyalty . the problem has been identified in a number of remarks concerning the extent of awareness that the administration

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Publication Date
Thu Jan 01 2015
Journal Name
Mediterranean Journal Of Social Sciences
How are the Performance of Small Businesses Influenced by HRM Practices and Governmental Support?
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Human resources have been regarded as the most important asset for any organization because of its essential part in achieving the sustainable competitive advantage and survival. Managing human resources is very challenging and requires an effective bundle of practices that contribute to attaining the organizational goals. This study tries to confirm the importance of HRM practices in small businesses which came to play a vital role in the economies of the world, through clarifying the influence of HRM practices on the organizational performance, using a mediating variable (employees’ outcomes). Also the study attempts to highlight the key role of governmental support from view point of small businesses, through verifying the significant

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
An Investigation into Thermal Performance of Mist Water System and The Related Consumption Energy
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Experimental tests were conducted to investigate the thermal performance (cooling effect) of water mist system consisting of 5μm volume median diameter droplets in reducing the heat gain entering a room through the roof and the west wall by reducing the outside surface temperature due to the evaporative cooling effect during the hot dry summer of Baghdad/Iraq. The test period
was Fifty one days during the months May, June, and July 2012. The single test day consists of 16 test hours starting from 8:00 am to 12:00 pm. The results showed a reduction range of 1.71 to 15.5℃ of the roof outside surface temperature and 21.3 to 76.6% reduction in the daily heat flux entering the room through the roof compared with the case of not using w

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Publication Date
Mon May 27 2019
Journal Name
Al-academy
Improvisation Effectiveness in the Performance of the Actor in the Theatrical Show: مصطفى عباس خلف
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Improvisation is that spontaneous automatic achievement which is formed by a new cognition that is not based on something prior to it or a previous cognition. It is instantaneous. Whereas in art, improvisation also inters in all types of applied and performance arts as a foundation for launching and initiating it in music, painting, cinema, television and theater. In order to study the improvisation of the actor, the researcher put forward a theoretical study that included two sections. The first section is (the improvisation concept) and the second section is (improvisation in the show). The researcher, in the research procedures, took an intentional sample that was represented by the theatrical show (Rehearsal in Hell Play) and after t

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Difficulties toward third level students in the department of Arabic language for both Education for Women College and Ibn Rushd/University of Baghdad for the studying of Arabic language curriculum: Difficulties toward third level students in the department of Arabic language for both Education for Women College and Ibn Rushd/University of Baghdad for the studying of Arabic language curriculum
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Abstract
The curriculum is amodern science which reflects the social philosophy and
what it needs . It searches for amothod that limits the knowledge that the
indiridual gets in the society and the sorts of the culture that suits the enrironment
in which they live. It also clears for them their history and their great in heritance.
It has a great in flunce in their mental growth ,and it teacher the students new
roles in the thin king ,and training then on what they have learned . According to
there points the problem concentrats on the mostimpotant difficulties which facer
thestudents in studing Arabic langnage text-books
In spite of the great care that the text taker but it is full of subjects and studies
w

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Reducing activity costs under Resource Consumption Accounting: An Applied Research in the MidlandRefineriesCompany-Al Daura Refine
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The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin

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Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
The Efficiency of Terpenes Extracts of Eucalyptus Camaldulensis Seed to control Larval Stage of Callosobruchus maculates (Coleoptera:Bruchidae)
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The current study has beenconduced to evaluate the effect of extracted crude terpens at the concentrations of 6,8% of seeds of Eucalyptuscamaldulensison the 4th larval instar oftheCallosobruchusmaculates and the percentage of the cowpea seed germination.The Results showed that the terpens extract of the concentration of 8% increases the mortality rate of the fourth larval instar and it reach to 63.3%, and then decrease of to 26.6,20% at concentration of 6%and forcontrol treatment respectively The percentage of adult emergence reduces to 0% at the concentration of 8% compared with control treatment in which it reach to 66.6%. The extraction atbothconcentrations 6,8% does not affect the germination rate

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
Obstacles to women's access to the positions of leadership in the university from their point of view
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The problem of research is the need to find out the obstacles and difficulties facing women in accessing leadership positions at the University of Baghdad from their point of view. The importance of research comes from the importance of women in the university and their vital role in the development of society. The research objectives summarized the most important obstacles facing women Access to the leadership positions in the university and the relative weight of these obstacles as well as trying to identify differences in their view of these obstacles according to the variables of specialization (scientific, human) and the scientific title (Professor, Assistant Professor, Teacher, Assistant Lecturer). They were (144) university female

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