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Throughput Accounting and its role in supporting and achieve competitive advantage
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Abstract\

Dealing economic units at the present time with an industrial environment characterized by competitiveness and the pace of change and its strength as a result of this changing environment shall be on those who made it to adopt strategies that allow them to confront these variables and work in order to meet the market requirements of quality and price appropriate products to suit and the demand for those products and conditions to maintain

its competitive position and its development.

As a result, it became the subject of competitiveness in recent years and enjoys widespread attention at the global level. And in order to keep up with the great development witnessed by the world and of the phenomenon of globalization and integration into the global economy and the policies of opening up and liberalization of markets in addition to the tremendous developments in information and communication technology requirements. So it come under systems of traditional cost accounting for many of the criticisms that revolve around the inadequacy of these systems developments and transformations taking place in the modern industrial environment and the consequent need to make fundamental changes in the costs of systems management and accounting in order to fit the competitive environment in order to support the economic capacity and improve production efficiency. In response to all this it emerged the concept of accountability for achievement and who tried to provide a new concept of cost and different from the traditional concept of a standards development related thereto and to try to introduce new concepts are simple and easily reached is viewed as the  cost of raw materials only variable element and deal wages as a single fixed cost elements.

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Publication Date
Thu Jan 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Fuzzy Soc-Semi-Prime Sub-Modules
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     In this paper, we study a new concept of fuzzy sub-module, called  fuzzy socle semi-prime sub-module that is a generalization the concept of semi-prime fuzzy sub-module and fuzzy of approximately semi-prime sub-module in the ordinary sense.  This leads us to introduce level property which studies the relation between the ordinary and fuzzy sense of approximately semi-prime sub-module. Also, some of its characteristics and notions such as the intersection, image and external direct sum of fuzzy socle semi-prime sub-modules are introduced. Furthermore, the relation between the fuzzy socle semi-prime sub-module and other types of fuzzy sub-module presented.

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
“The Strategic Partnership to Strategic Leadership of Upgrade Higher Education Quality (Global Perspective)”
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The higher education has become an enterprise integrate system that described as knowledge society, the essential part in its electronic and virtual format in the shadow of globalization challenges with its various dimensions . Until the logical ryles aboat a strategic partnership between the Iraqi higher education establishments and their international equivalent ones Strategic windows should be invested for the purpose of enhancing the quality of higher education in a sustainable way. This forms a challenge before the international education leaders on the social, operational and establishment's level to determinte knowledge gap, observing, diagnosing and processing in the present and future, e

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Engineering
Numerical Study for HAWT Wake shape with different Angles of Attack
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Increasing world demand for renewable energy resources as wind energy was one of the goals behind research optimization of energy production from wind farms. Wake is one of the important phenomena in this field. This paper focuses on understanding the effect of angle of attack (α) on wake characteristics behind single horizontal axis wind turbines (HAWT). This was done by design three rotors different from each other in value of α used in the rotor design process. Values of α were (4.8˚,9.5˚,19˚). The numerical simulations were conducted using Ansys Workbench 19- Fluent code; the used turbulence model was (k-ω SST). The results showed that best value for extracted wind energy was at α=19˚, spread distance of wak

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Publication Date
Wed Oct 25 2023
Journal Name
College Of Islamic Sciences
Provisions for a Muslim to be naturalized with the citizenship of non-Muslim countries
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Praise to Allah, Lord of the Worlds. Thank you very much. Blessed. As his face should be majestic and great. His authority, and may peace and blessings be upon our master Muhammad, a perpetual blessing until the Day of Judgment

And upon the God of purity, His righteous companions, and those who follow them in righteousness until the Day of Judgment. But after:-

Anyone who looks into the history of nations, peoples, and the conditions of human beings will see that naturalization as a person’s affiliation to a particular state is something that happened only in recent centuries. In ancient times, a person’s loyalty was to the tribe to which the person belonged, and he was integrated into it and attributed to it, and in

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Publication Date
Wed Sep 12 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Network Performance Analysis Based on Network Simulator NS-2.
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     NS-2 is a tool to simulate networks and events that occur per packet sequentially based on time and are widely used in the research field. NS-2 comes with NAM (Network Animator) that produces a visual representation it also supports several simulation protocols. The network can be tested end-to-end. This test includes data transmission, delay, jitter, packet-loss ratio and throughput. The Performance Analysis simulates a virtual network and tests for transport layer protocols at the same time with variable data and analyzes simulation results based on the network simulator NS-2.

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Agricultural And Statistical Sciences
A COMPARISON BETWEEN SOME HIERARCHICAL CLUSTERING TECHNIQUES
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In this paper, some commonly used hierarchical cluster techniques have been compared. A comparison was made between the agglomerative hierarchical clustering technique and the k-means technique, which includes the k-mean technique, the variant K-means technique, and the bisecting K-means, although the hierarchical cluster technique is considered to be one of the best clustering methods. It has a limited usage due to the time complexity. The results, which are calculated based on the analysis of the characteristics of the cluster algorithms and the nature of the data, showed that the bisecting K-means technique is the best compared to the rest of the other methods used.

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Publication Date
Thu Jun 25 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn: 1683 - 3597 , E-issn : 2521 - 3512)
Evaluating the Clinical Outcomes of Three Medication Regimens for Treating a Sample of Iraqi Persistent Asthmatic patients
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Abstract     Asthma is a complex disease defined by chronic airway inflammation and airflow limitation causing variable respiratory symptoms which include shortness of breath (SOB), wheezing, chest tightness and cough. Asthma guidelines advocate adding a second long acting bronchodilator to medium doses of inhaled corticosteroids (ICS) rather using high doses of ICS alone to control moderate to severe persistent asthma. The aim of this study was to evaluate the clinical outcomes of three medication regimens indicated for Iraqi patients suffering from persistent asthma.      This study was interventional randomized clinical study conducted on a sample of adult Iraqi asthmatic patients in Baghdad City. The study com

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Publication Date
Fri Jan 10 2025
Journal Name
Journal Of University Of Anbar For Pure Science (juaps)
Evaluation the Initial Values for Eccentric Anomaly for an Ellipse Orbit: Article Review
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The equation of Kepler is used to solve different problems associated with celestial mechanics and the dynamics of the orbit. It is an exact explanation for the movement of any two bodies in space under the effect of gravity. This equation represents the body in space in terms of polar coordinates; thus, it can also specify the time required for the body to complete its period along the orbit around another body. This paper is a review for previously published papers related to solve Kepler’s equation and eccentric anomaly. It aims to collect and assess changed iterative initial values for eccentric anomaly for forty previous years. Those initial values are tested to select the finest one based on the number of iterations, as well as the

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
الدوریـات الطبیّة العربیّة الإلكترونیّة دراسـة تقویمیـة
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Objective: The aims of research to identify sample of websites of Arabian medical periodicals and exam applying to
standards for publishing on the internet.
Methodology: A survey method is applied about nine medical periodicals websites and data are collected through
forms include five international standards to assessing websites.
Results: of data collected, the following findings are obtained:
1. Through examining website addresses, unsuitability was found in using Universal Resources Locater, because six of
periodicals use com. in URL. While, all of them not relevance commercial but scientific aim.
2. To measure Credibility Standard by adopting numbers values, the results found, four of periodicals obtained (level

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Educational Thought of the Chief Justice Badr Al-Din Ibn- Jamaah
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The ideas and principles formulated by Ibn-Jamaah in the field of education occupy a central place in the historical origins of education for Muslims. These views and principles have an active role in the educational reorganization that the Islamic world aspires to. These ideas have had a great impact on the educational process that had preceded the opinions of Russo, Pestalutzi, Fruel, Herbert, and Dewey. Moreover, we have seen that the Sheikh of Ibn-Jamaah has taken part in formulating the origins of education and leadership.

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