The mediating role of accounting information systems in small and medium enterprise strategies and organizational performance in Iraq
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(10)
Publication Date
Sat Jun 15 2024
Journal Name
Journal Of Legal Sciences
The period for challenging the unconstitutionality of the medium-term general budget law In light of the decision of the Federal Supreme Court No. 155 and its unified No. 163 / Federal / 2022
يتعرض قانون الموازنة العامة الاتحادية للطعن بعدم الدستورية كغيره من القوانين، بل أن الطعن فيه يكاد يكون سنوياً حال نشره في الجريدة الرسمية ، وتوجه إليه المطاعن بعدم الدستورية إما عن إجراءات تشريعه أو لمضامينه المتعارضة مع الدستور نصاً أو روحاً ، ولكنّه إذا كانت مدة الطعن بعدم دستورية القوانين كافة متاحة دون قيد زمني محدد ولا تتطلب سوى إجراءات إقامة الدعوى العامة وأخصها قيام شرط المصلحة في حالة الدعوى ال
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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Ecological Taxation and its role in achieving sustainable development in Algeria
Ecological taxation
sustainable development
Pollution
This study aimed to clarify the importance of ecological taxation in achieving sustainable development, by analyzing a set of economic measures such as taxes, taxes levied by the legislation in the field of ecology, to fight against pollution. And we tried to evaluate this initiative in Algeria. The results of the study showed that economic measures of ecological taxation contribute to achieving sustainable development, and Although Algeria has adopted a series of ecological tax mechanisms, it is far from keeping pace with developments in this area.
Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Flexible budgeting role in expenditure planning and control In industrial establishments
تعريف الموازنات
أنواع الموازنات
الموازنة المرنة
تحديد المدى الملائم
التكاليف الثابتة
التكاليف المتغيرة
التكاليف المختلطة
التكاليف المتدرجة
معدلات تحميل التكاليف الصناعية غير المباشرة حسب الأقسام
التكاليف على أساس الأنشطة
انحراف إنفاق
انحراف طاقة
انحراف إنفاق
انحراف الحجم
:Budgets Definition
Budget type
Flexible Budget
Relevant Range
Fixed Coast
Variable Cost
Mixed CostStep Cost
Deartment Overhead Rater
Activity Band Coasting
Speding Variance
Efficiency Variance
Budget Variances
Volume Variance
The Study aims to show the role of Flexible Budget in planning and control The Factory over head.
The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.
The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.
Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
Determination of Similarity and Variance in Energy and Depositional Environment, the Difference in Diagenesis and the Variance in the Petrophysical Properties of Reservoir Rocks in Zubair Formation , South Iraq
Energy and Depositional Environment
Porosity and Permeability in Reservoir Rocks
the Difference in Diagenesis
Records of two regionalized variables were processed for each of porosity and permeability of reservoir rocks in Zubair Formation (Zb-109) south Iraq as an indication of the most important reservoir property which is the homogeneity , considering their important results in criterion most needed for primary and enhanced oil reservoir .Z and F tests that were calculated for the two above mentioned properties of pair units of Zubair Formation have shown the difference in depositional energy and different diagenesis between units IL and AB , DJ and AB , and the similarity in grains size , sorting degree , depositional environment and pressure gradients between IL and AB units , LS and IL units ; also the difference in the properties above betw
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Publication Date
Mon Aug 21 2023
Journal Name
Sport Tk-revista Euroamericana De Ciencias Del Deporte
Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Energy Storage
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(55)
Publication Date
Mon Sep 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Synthesis, Characterization and Evaluation of Overbased Magnesium Fatty Acids Detergent for Medium Lubricating Oil
Overbased detergent
Fatty acid
Lubricant oil
TBN.
A series of overbased magnesium fatty acids such as caprylate, caprate, laurate, myristate, palmitate, stearate and oleate) were synthesized by the reaction of the fatty acids with active – 60 magnesium oxide and carbon dioxide (CO2) gas at 60 oC in the presence of ammonia solution as catalyst, toluene / ethanol solvent mixture (9:1vol/vol) was added.
The prepared detergent additives were characterized by FTIR, 1HNMR and evaluated by blending each additive in various concentrations with medium lubricant oil fraction (60 stock) supplied by Iraqi Midland Refineries Company. The total base number (TBN, mg of KOH/g) was determined, and the results of TBN were treated by using two-way analysis of variance (ANOVA) test. It was found that
Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physics: Conference Series
T-Small Quasi-Dedekind modules
Abstract<p>Let Q be a left Module over a ring with identity ℝ. In this paper, we introduced the concept of T-small Quasi-Dedekind Modules as follows, An R-module Q is T-small quasi-Dedekind Module if, <inline-formula>
<tex-math><?CDATA $\forall \,w\,\in En{d}_{R}(Q),\,w\ne 0$?></tex-math>
<math xmlns:mml="http://www.w3.org/1998/Math/MathML" overflow="scroll">
<mrow>
<mo>∀</mo>
<mspace width="0.25em"></mspace>
<mi>w</mi>
<mspace width="0.25em"></mspace>
<mo></mo></mrow></math></inline-formula></p>
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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Small Pointwise M-Projective Modules
projective
M- projective
small M- projective
Let R be a ring and let M be a left R-module. In this paper introduce a small pointwise M-projective module as generalization of small M- projective module, also introduce the notation of small pointwise projective cover and study their basic properties.
.
Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
On Quasi-Small Prime Modules
Abstract<p>Let R be a commutative ring with identity, and W be a unital (left) R-module. In this paper we introduce and study the concept of a quasi-small prime modules as generalization of small prime modules.</p>
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