The study aims to explore the relationship between IFRS S1, S2, and Strategic Managerial Accounting (SMA) practices by building an applied model in an environment where these standards have not yet been implemented. The study focuses on the manufacturing sector in Iraq, as it is the sector most affected by environmental issues. The content analysis methodology was used to extract quantitative indicators from companies’ reports related to sustainability standards. The results showed that the adoption of the Sustainability disclosure Standards (SDS) requires incorporating this information into consolidated and financial disclosure reports. The results of implementing Material Flow Cost Accounting (MFCA) showed that this tool helps reclassify costs between positive (product outputs) and negative (non-product outputs). The analysis demonstrates a complementary relationship between the use of SMA practices and the ability to implement modern disclosure standards, thereby contributing to the generation of quantitative information necessary for their implementation. The study proposes conducting similar studies in vital sectors such as the oil, cement, and food industries to verify the suitability of Strategic Managerial Accounting Practices, such as MFCA, in different production environments and whether the findings obtained in Diyala Company apply to diverse industrial contexts. In light of the theoretical and applied analysis of Strategic Managerial Accounting Practices, and based on the results of implementing MFCA at the Diyala General Company for Electrical Industries, the following conclusions can be drawn: It is clear that the applied accounting system focuses on recording costs in general without giving sufficient importance to environmental or social costs, leading to a clear lack of comprehensive disclosure. Contrary to the requirements of IFRS S1 and S2.
<span lang="EN-US">Usability evaluation is a core usability activity that minimizes risks and improves product quality. The returns from usability evaluation are undeniable. Neglecting such evaluation at the development stage negatively affects software usability. In this paper, the authors develop a software management tool used to incorporate usability evaluation activities into the agile environment. Using this tool, agile development teams can manage a continuous evaluation process, tightly coupled with the development process, allowing them to develop high quality software products with adequate level of usability. The tool was evaluated through verification, followed by the validation on satisfaction. The evaluation resu
... Show MoreThe studying trying to determine the role of Strategic Intelligence on the Process of Green Manufacturing of Sample of Mineral water factories at Dahuk city. The study submit a theoretical frame of Strategic Intelligence and Green Manufacturing, a supposed sample, had been set to reverye the nature of the relations and effect in the study Varity, the study depend on group of the main and branch concurring with the relations and effect between the Strategic Intelligence and Green Manufacturing to answer the following questions about research to problems:
What are the relationships and effects between stra
... Show MoreSpecialized banks provide their banking activities to their customers at interest rates that are determined according to the approved bank policy, which is almost similar to most or most banks. To satisfy the financial desires of customers and at the same time it is a source of the bank's profits, However, these banks have been introduced to new services that they provide with the funds of the Central Bank initiative launched at the beginning of (2016) to address the economic stagnation that befell the country due to the (financial security) crisis that the country faced in 2014. To put forward initiatives amounting to nearly (15) trillion dinars, which were put forward through private commercial and Islamic banks and specialized
... Show MoreCorruption is a phenomenon that exists in all times and places, they appear in the developing countries and in developed countries, and in all political systems. And its repercussions and economic repercussions on the society in which it is rampant, and lead to the undermining of economic development and obstruction, is also working on increasing poverty and unemployment, as well as its role in the worsening of social problems, and political instability. And corruption is deviant behavior is illegal and contrary to the teachings of the religious and moral values. The emergence of this phenomenon is due to several reasons, including political, economic, social and cultura
... Show MoreThe most important issue that 21-century in knowledge organization try successfully to face and solve is the determination of the ways and the processes through which they can measure and assess the intellectual capital (IC). In spite of the importance of the human capital in the knowledge organization, The accounting as an information systems, does not give a great deal of consideration to the human capital, and does not treat investment in it as an original factor, but it shows it on the base of salaries and payrolls that is appears in the financial statements as a revenue expenditure. As a result of that the financial statement are not a true expression of the actual status and then some of the decisions taken under the present circum
... Show MoreThis research investigates the type and the significant relationship between roaming management and self-efficacy and its impact on excellence in providing hotel service. To achieve this, the applied approach was adopted through A questionnaire was designed and developed for the collected data. It has consisted of three parts. The firsts section included nine questions to measure the dimensions of management by roaming. The second section includes nine questions to measure the effectiveness of the two employees. The last section includes 12 questions to measure the excellence of the hotel service. The research sample included 43 employees' responding to this
... Show MoreColonialism radically transformed the cultures of colonized peoples, often rupturing Indigenous traditions and folklore. Whether creating colonial discourse, promoting orientalist literature, advocating western educational institutions, or through biased media representations, imperial powers systematically oppressed Indigenous and Native peoples. Subjugated communities, however, created, and still form postcolonial discourse from their knowledge systems. This discourse insists on Indigenous and Native culture as central to Indigenous and Native peoples identity. This study examines the postcolonial literature of three groups: Kānaka Maoli, African Americans, and Iraqis. The scope of this dissertation scrutinizes how folklore is employed
... Show MoreThe research's purpose is to highlight the role that the Approach of the strategic decision play in universities' governorships, assuming that the universities' governorship are definite result that can be reached by modern universities through their active strategic decisions that they take based on the correct way of thinking and the appropriate entrance that achieve the strategic goal of these decisions. The current research depended on two curriculums necessitated by the research requirement which are the analytical description curriculum and compare curriculum, the field research was done in the (Baghdad and Al-Mustansiriya) universities, the samples that were selected were the president, assistants and members of the board'
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