This study aimed to recognize and understand the concept of strategic management accounting (SMA) and how it's the effect on the competitive advantage for industrial companies in Jordan. The study's importance arises due to the lack of Arab studies that dealt with this topic, in addition to the important and vital role of strategic management accounting on companies that represent the artery of the decision-making process, and to identify the benefits associated with SMA technology. The necessary data were collected through the literature review and theoretical study of the references that relevant to the study subject, in addition to a questionnaire developed for this purpose, the study used (124) out of (250) questionnaires tha

The principal objective of this study is to demonstrate how green quality management and product life cycle costing may help an organization gain a competitive advantage. Green quality management's influence on increasing product quality and meeting environmental criteria, as well as tracking the activities of product life cycle before, during, and after production, is demonstrated. Orienting these activities toward the production of eco-friendly products that fulfill the needs of customers, hence increasing organization's market share. We found from our study that proposed framework can help organizations improve their competitiveness. Green quality management contributes to environmental protection and the provision of high-qualit

This research aims to build a model to analyze the role of digital transformation (DT) and HR Flexibility in the strategic human resource management outcomes (SHRM outcomes) in the Iraqi Banking Sector. To be more precise, it explores whether HR Flexibility is a mediating factor between digital transformation and bank performance, employee dedication, and talent preservation. The research adopted a quantitative cross-sectional study design. A structured questionnaire will be used to collect data from at least 420 respondents. The method of analysis will be through surveys collected from 420 employees in the private and government banks in Iraq. IBM SPSS will be used to conduct preliminary analysis, and IBM SPSS AMOS will be used for Confirm

Introduction: Knowledge management plays a crucial role in students’ ability to acquire, organize, retrieve, and apply information, impacting academic performance. In sports sciences, especially in combat sports like boxing, effective knowledge management supports both theoretical understanding and practical skill application. Despite exposure to boxing through training and media, students’ academic performance remains inconsistent. Objective: This study examines the relationship between knowledge management and cognitive achievement among second-year students in the College of Physical Education and Sport Sciences at the University of Basrah. It evaluates how students manage knowledge and its impact on their retention and application

The creation and characterisation of biodegradable blend films based on chitosan and polyvinyl alcohol for application in a range of packaging is described. The compatibility between the chitosan and PVA polymers was good. Composite films had a compact and homogeneous structure, according to the morphology analysis. The mechanical test result of PVA/CH at concentrations 5% showed, that The higher values of TS recorded in sample (p1, with 40 MPa) while the lower values appeared in sample (p9, with 22.09 MPa), the TS decreased gradually as the amount of PVA increased in blend film. While the blend film of pure Chitosan exhibits a poor mechanical strength which makes it a poor candidate for packaging but Blending CH with PVA together improved

ABSTRACT

The research aims to identify the role of scientific planning of inventory by determining the quantity of economic demand and the number of times of purchase and associated annual total costs to achieve a sufficient and appropriate level of inventory . The research was based on the case study methodology. Materials of increasing demand in the Institute of Technical Management and knowledge of the degree of conformity of the procurement plan with the standard indicators adopted in a scientific method ,its include economic order quantity and number of purchasing times .
one of The main results  of the research was  the existence of a large difference between the quantity of the economic purchase of ea

The goal of the research is to identify the effectiveness of using a proposed strategy according to the Fraunhofer model of knowledge management in mathematics achievement for second-grade female students in middle and high schools affiliated with the General Directorate of Education in Baghdad / Al-Karkh II. The objective was to prove the following null hypothesis: "The average scores of the experimental group who will study with the proposed strategy according to the Fraunhofer model and the scores of the control group students who will study in the usual way in the mathematics achievement test are not statistically significant different at the significance level (0.05)." The General Directorate of Education of Baghdad / Al-Karkh

The field efficacy of Actellic (organophosphate), Neporex (insect growth regulator) and
Ficam (carbamate), at the application rates of 2-4, 0.4-0.8 and 0.1-0.2 g AI/m2 respectively,
was studied against the larvae of Musca domestica L. Results of treatments involving horse
manure indicated that Actellic and Neporex produced sharp decrease of larval numbers (close
to zero) for 21d. But there was a slight recovery in larval numbers 14 d following treatment
with Ficam. The populations of predator mites were not affected due to insecticidal
applications.