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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
Fri Dec 20 2024
Journal Name
Iraqi Journal Of Pharmaceutical Sciences
Impact of Clinical Pharmacist-Led Interventions on Short Term Quality of Life among Breast Cancer Women Taking Chemotherapy
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Abstract: Background: Drug toxicity and chemotherapeutic side effects negatively impact the quality of life of breast cancer patients. Objectives: to evaluate the efficacy of pharmaceutical Interventions (PI) on quality of life (QOL)Among chemotherapy intake breast cancer women.  Method: A pre-post interventional study was carried out at the chemotherapy ward of Alhabobi Hospital in Alnasiriyah City. Eligible patients received comprehensive pharmaceutical care and a self-compiled Breast Cancer Patients Medication Knowledge Guide pamphlet. Each patient received two sessions, the first at baseline and the second after 7, 14, or 21 days depending on the next taking dose of chemotherapy. Each session lasted for approximately 15-30 minutes. Par

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Publication Date
Mon Apr 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On SAH – Ideal of BH – Algebra
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     The aim of this investigation is to present the idea of  SAH – ideal , closed SAH – ideal and closed SAH – ideal with respect to an element ,  and s-  of BH – algebra .

We detail and show  theorems which regulate the relationship between these ideas and provide some examples in BH – algebra .

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Publication Date
Mon Sep 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Double Stage Shrinkage Estimator For the Variance of Normal Distribution With Unknown Mean
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     This paper is concerned with preliminary test double stage shrinkage estimators to estimate the variance (s2) of normal distribution when a prior estimate  of the actual value (s2) is a available when the mean is unknown  , using specifying shrinkage weight factors y(×) in addition to pre-test region (R).

      Expressions for the Bias, Mean squared error [MSE (×)], Relative Efficiency [R.EFF (×)], Expected sample size [E(n/s2)] and percentage of overall sample saved of proposed estimator were derived. Numerical results (using MathCAD program) and conclusions are drawn about selection of different constants including in the me

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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
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
A Numerical Study for Solving the Systems of Fuzzy Fredholm Integral Equations of the Second Kind Using the Adomian Decomposition Method
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     In this paper, the Adomian decomposition method (ADM) is successfully applied to find the approximate solutions for the system of fuzzy Fredholm integral equations (SFFIEs) and we also study the convergence of the technique. A consistent way to reduce the size of the computation is given to reach the exact solution. One of the best methods adopted to determine the behavior of the approximate solutions. Finally, the problems that have been addressed confirm the validity of the method  applied in this research using a comparison by combining numerical methods such as the Trapezoidal rule and Simpson rule with ADM.

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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
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Effect of Green-biosynthesis Aluminum Nanoparticles (Al NPs) on Salmonella enterica Isolated from Baghdad City
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This study is aimed to Green-synthesize and characterize Al NPs from Clove (Syzygium aromaticum
L.) buds plant extract and to investigate their effect on isolated and characterized Salmonella enterica growth.
S. aromaticum buds aqueous extract was prepared from local market clove, then mixed with Aluminum nitrate
Al(NO3)3. 9 H2O, 99.9% in ¼ ratio for green-synthesizing of Al NPs. Color change was a primary confirmation
of Al NPs biosynthesis. The biosynthesized nanoparticles were identified and characterized by AFM, SEM,
EDX and UV–Visible spectrophotometer. AFM data recorded 122nm particles size and the surface roughness
RMs) of the pure S. aromaticum buds aqueous extract recorded 17.5nm particles s

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Publication Date
Sat Mar 04 2023
Journal Name
Baghdad Science Journal
Generalised Henstock - Kurzweil Integral with Multiple Point
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This paper deals with a new Henstock-Kurzweil integral in Banach Space with Bilinear triple n-tuple and integrator function Ψ which depends on multiple points in partition. Finally, exhibit standard results of Generalized Henstock - Kurzweil integral in the theory of integration.

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Publication Date
Wed Feb 02 2022
Journal Name
Iraqi Journal Of Science
Study the Effect of Deposition Location on the Optical Properties of CuO Absorption Layer Prepared by Fully Computerized Spray Pyrolysis Deposition
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The Topography, Physical and Optical properties of as-deposited copper oxide CuO absorption layer sprayed using homemade fully computerized CNC spray pyrolysis deposition technique at different deposition speed are reported. These layers are characterized by UV-Visible spectrophotometer, optical microscope, and thickness monitor studies. The optical transmittance study indicates that these layer exhibit high absorption coefficient in the visible range. The optical band gap is found to be at about at speeds (3,6 mm/s). Better homogeneity in CuO layer is found at the speed 5 mm/s. The film thickness lies within the 129-412 nm range.

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