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.
HS Saeed, SS Abdul-Jabbar, SG Mohammed, EA Abed, HS Ibrahem, Solid State Technology, 2020
Directional control valves are designed to control direction of flow, while actuators maintain required speeds and precise positions. Magnetorheological (MR) fluid is a controllable fluid. Utilizing the MR fluid properties, direct interface between magnetic fields and fluid power is possible, without the need for mechanical moving parts like spools. This study proposes a design of a four-way three-position MR directional control valve, presents a method of building, and explains the working principle of the valve. An analysis of the design and finite elements using finite element method of magnetism (FEMM) software was performed on each valve. The magnetic circuit of the MR valve was analyzed and the performance was simulated. The
... Show MoreThis study aims at evaluating the performance of MA students in the College of Education for Women in using the digital transformation and identifying the significant difference in performance evaluation according to the variable of academic qualification (Master or PHD). In order to achieve the aim of the research the researcher prepared a questionnaire of 20 items, and this happens after the researcher's getting acquaintance of the literature of previous studies related to the variable of the research. The apparent validity of the items was examined by exposing them to 10 juries specialized in education, psychology and evaluation and measurement. The stability of the items was examined via two methods, the test-repetition and half-divisio
... Show MoreThe industrial production sector has an important role in the national economy of the advanced countries as well as the developing ones to get higher levels for their economy . We in Iraq , just like most of the develpoing countries , our economy still suffers of great shortage in this active sector in spite of the repeated statements about the desire of activating the contribution of this sector in the national economy . The industrial sector in Iraq suffers in general of many problems , especially the public industrial sector (manufacturing) . These problems have been existed because of the unnatural conditions that Iraq has passed during the previous decades especially in the political and security sides . which reflecte
... Show MoreThe methods used by the print media (press) is varied in conveying its messages and its orientations to the readers. But language takes the leading method among these methods, or a real competitor - so far - due to the characteristics and advantages of languages, including: ease, abbreviation, and development, etc.
In the midst of such events, political tensions, and what they carry of the global developments, and among which was the most important the fall of the former Iraqi regime in the spring of 2003, the press had the greatest share, and a large portion on the level of monitoring, analyzing, and interpreting the various consequences of the event. The interpreting of the news varies according to the evolving political trends
... Show MoreBackground: Benign Prostate Hypertrophy(BPH)is a common urological problem worldwide which is defined as denomatous hyperplasia of the periurethralpart of prostate gland that occurs especially in men over 50 years old and that tend to obstruct urination by constriction the urethra Objectives: The study was aimed to investigate the level of Malondialdehyde (MDA), Nitric Oxide (NO) and Superoxide Dismutase (SOD) as an antioxidant, besides other factors such as the level of Lipids Profile (Total Chlosterol (TC), High Density Lipoprotein Cholesterol (HDL-C), Low Density Lipoprotein Cholesterol (LDL-C), Very Low Density Lipoprotein Cholesterol (VLDL-C), and Triglyceride (TG))in patients suffer from BPH . Methods: In this study ;clinical ,spec
... Show MoreThe research topic was chosen as a result of the importance of human resource in business organizations in general and the industrial process in particular. Without the human resource, business organizations cannot continue and achieve success and excellence, and the research problem has been diagnosed in the lack of sales of General Cement Company’s northern products, despite their distinctiveness, standing, and reputation in The market and its products with standard specifications, and through this problem, the following questions were raised: &nbs
... Show Moreيؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة
... Show MoreResearch aims to identify the immediate impact of the announcement of mergers in the stockholders and the feasibility of gain abnormal return and benefiting from asymmetric information during the announcement that unite 30 days before the announcement of the merger, and announcement day, and 30 days after the announcement of the merger. It was the largest and most important mergers and acquisitions pick that occurred during the global financial crisis, specifically in health care/pharmaceutical industry, Pfizer and Wyeth merger with Novartis acquisition on Alcon. search has adopted three hypotheses: the first hypothesis that ((achieves the target company's shareholders positive abnormal return (or negative) during and befor
... Show MoreLet S be a commutative ring with identity, and A is an S-module. This paper introduced an important concept, namely strongly maximal submodule. Some properties and many results were proved as well as the behavior of that concept with its localization was studied and shown.