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jeasiq-1255
The moral dimension of generating and destroying value Through the implementation of the Balanced Scorecard
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يسعى المجتمع من خلال الوحدات الإقتصادية إلى الوصول إلى تحقيق أفضل الإنجازات التي لا تتمثل بالسلع والخدمات حسب وإنما بما يتحقق من مردود لكافة الاطراف المعنية بالوحدات الإقتصادية على ان لايتم ذلك على حساب قيم المجتمع وأخلاقياته وآدابه العامة. وعليه تصبح الوحدات الإقتصادية مسرحاً لصراعات قوى متعددة كل منها له قيمه الأخلاقية سواء كان فرداً أومجموعة افراد أو وحدة إقتصادية أو أي جهة أُخرى، وبحكم مسؤولياتهم فأنهم يتخذون قرارات ويمارسون أحكاماً تحتوي في طياتها مضموناً أخلاقياً ينبغي ان لا يكون منفصلاً عن المجتمع وإنما جزءاً متفاعلاً معه للوصول إلى أفضل النتائج التي تخدم المجتمع بأجمعه. ادى ذلك إلى تلمس الحاجة لمواجهة هذه التعارضات والتصادمات على مستوى الوحدة الإقتصادية وعلى مستوى المهنة وعلى مستوى المجتمع، لذا وضعت محاولات لحل هذه المعضلات والتي تدعى المعضلات الأخلاقية. ولقد واجهت المحاسبة كمهنة بشكل عام والمحاسبة الادارية بوجه خاص ضغوطاً متباينة الشدة من قبل الاطراف المتعددة التي لها مصالح مباشرة وغير مباشرة في أعمال الوحدة الإقتصادية مما ولد عبئاً إضافياً على أعمال المحاسبين يضاف إلى اعباء العمل الاعتيادية المعروفة في انواع المهن الأُخرى، إذ ينبغي تسليط الضوء على ما تحقق لهذه الأطراف، أي تحديد القيمة المتولدة للأطراف المختلفة التي لها مصالح في وحدة اقتصادية معينة

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The use of the methods of the lower squares and the smaller squares weighted in the estimation of the parameters and design of the sample acceptance schemesFor general exponential distribution
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The acceptance sampling plans for generalized exponential distribution, when life time experiment is truncated at a pre-determined time are provided in this article. The two parameters (α, λ), (Scale parameters and Shape parameters) are estimated by LSE, WLSE and the Best Estimator’s for various samples sizes are used to find the ratio of true mean time to a pre-determined, and are used to find the smallest possible sample size required to ensure the producer’s risks, with a pre-fixed probability (1 - P*). The result of estimations and of sampling plans is provided in tables.

Key words: Generalized Exponential Distribution, Acceptance Sampling Plan, and Consumer’s and Producer Risks

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
In Vitro Propagation of Albizia Lebbeck Through Axillary Bud Culture
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  The present study describes a protocol for rapid in vitro micropropagation of Albizia lebbeck during the period of October 2007 to October 2009 through nodal segments containing axillary buds. The buds induced to produce a large number of multiple shoots by culturing on MS medium supplemented with different concentrations of BA (benzyladenine) and NAA (α-naphthalene acetic acid). The maximum number of shoots per explants was obtained on MS medium supplemented with 1.0 mg/L BA and 0.1 mg/L NAA was (4.8) after 4 weeks of culture. Excised shoots were rooted on half strength MS medium fortified with 0.5 mg/L either IBA (indolbutyric acid) or NAA alone. The complete plantlets thus obtained were successfully transferred to soil.

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Publication Date
Wed Apr 02 2014
Journal Name
Journal Of Theoretical And Applied Information Technology
TUMOR BRAIN DETECTION THROUGH MR IMAGES: A REVIEW OF LITERATURE
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Today’s modern medical imaging research faces the challenge of detecting brain tumor through Magnetic Resonance Images (MRI). Normally, to produce images of soft tissue of human body, MRI images are used by experts. It is used for analysis of human organs to replace surgery. For brain tumor detection, image segmentation is required. For this purpose, the brain is partitioned into two distinct regions. This is considered to be one of the most important but difficult part of the process of detecting brain tumor. Hence, it is highly necessary that segmentation of the MRI images must be done accurately before asking the computer to do the exact diagnosis. Earlier, a variety of algorithms were developed for segmentation of MRI images by usin

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Publication Date
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
Enhancement In Ballistic Performance Of Composite Armor Through Nano Ceramic
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In this study, industrial fiber and polymer mixtures were used for high-speed impact (ballistic) applications where the effects of polymer (epoxy), polymeric
mixture (epoxy + unsaturated polyester), synthetic rubber (polyurethane), Kevlar fiber, polyethylene fiber (ultra High molecular weight) and carbon fiber.
Four successive systems of samples were prepared. the first system component made of (epoxy and 2% graphene and 20 layer of fiber), then ballistic test was
applied, the sample was successful in the test from a distance of 7 m. or more than, by using a pistol personally Glock, Caliber of 9 * 19 mm. The second
system was consisting of (epoxy, 2% graphene, 36 layers of fiber and one layer of hard rubber), it was succeeded

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Function of Urban Space in strengthen social interaction through Time
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problem of the research is the decline of the role of urban space with time as an influential system in societal relations. The research aims to define indicators for achieving social interaction in the city, and to determine indicators for achieving integration in the urban space, and to study the relationship between the integration of urban space and community interaction over time. the research assumed that by distinguishing the social interaction space from the urban space and developing urban spaces in order to be truly interactive spaces, this will help us achieve social interaction and build a positive relationship between them, which enables us to achieve integration within the urban spaces leading to social interaction. Because

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
The Image of the man in the series "The Cart and the Rain" by the storyteller (Badia Amin): The Image of the man in the series "The Cart and the Rain" by the storyteller (Badia Amin)
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Abstract:

The research aims to monitor the image of the man in the group (The Cart and the Rain) by the storyteller (Badiaa Amin); With the aim of highlighting an aspect of feminist writing, especially with regard to the relationship of women to men, and determining the form adopted by the storyteller in drawing the features of men.

The research used the descriptive-analytical method in the space of its textual formation, which aims to stand on the text and deconstruct its narrative significance. To provide a comprehensive picture of it.

Three images of the man appeared in the group's stories, represented by (the authoritarian, the negative, and the positive), and the image of the authoritarian ma

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Semantic Displacement of the Sign and the Visual Formation of the Postmodern Theater
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This research focuses on the field of theatrical production, and focuses on the semantic displacement of the sign in the visual formation of the theater show, so the research has been entitled: "The semantic displacement of the sign and the visual formation of the postmodern theater ". Its importance is to illustrate the aesthetics produced by the semantic displacement of the theatrical sign and it is specialized in postmodern theater. The purpose of the research can be delimited to revealing the aesthetic work of the semantic displacement of the sign and the visual formation in the postmodern theatre.   The study temporal boundary is 2017 and the capital of Baghdad is its spatial boundaries. The research sample was "Striptease

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Semantic Displacement of the Sign and the Visual Formation of the Postmodern Theater
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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Estimation Optimal Threshold Value for Image Edge Detection
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      A new approach presented in this study to determine the optimal edge detection threshold value. This approach is base on extracting small homogenous blocks from unequal mean targets. Then, from these blocks we generate small image with known edges (edges represent the lines between the contacted blocks). So, these simulated edges can be assumed as true edges .The true simulated edges, compared with the detected edges in the small generated image is done by using different thresholding values. The comparison based on computing mean square errors between the simulated edge image and the produced edge image from edge detector methods. The mean square error computed for the total edge image (Er), for edge regio

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The impact of corporate governance in the promotion of business ethics A prospective study in a sample of private banks
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 The study aims to know the role of governance in the consolidation of the principles of business ethics, through the application of the principles of governance and the dimensions of business ethics in the private sector. And knowledge of the validity of the hypothesis key of the current study according to which "increases the ethics of business organizations strength and coherence in the presence of the principles of governance" as it was distributed the questionnaire to a sample of a chairman and board members and managers department  and heads of sections in some of the private banks. I have been using correlation analysis and regression testing (t) to see the moral differences and to find out the c

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