Facing industrial companies many pressures and challenges due to rapid changes in the business environment of contemporary, which requires them to do their performance look more inclusive rather than limiting performance evaluation on the financial perspective in spite of its importance, prompting companies to rethink their reality competitive through the adoption of methodologies and new philosophies to manage competitiveness of total quality management, and re-engineering of production processes, and knowledge management,... etc., as This study framework cognitive and practical "to evaluate the performance of a company Diyala General Electric Industries and how to rehabilitate in light of the options and alternatives strategy available, due to problems experienced by companies Diyala General under exposure trade of goods and services and weak competitiveness, and aims to stand on the results of evaluating the performance of the company for the development of alternatives and options Alstratejahlaadh rehabilitation company to correct its course to raise the competitiveness of the industry itself, in light of the speed changes in the economic environment domestically and internationally, in order to prophylaxis of their standard competitive to keep up with technological developments and industrial. study included three axes president, the first dealing with (the concept of assessment Aladaoualaguetsada and analysis strategic environment industry) The second phase offender Applied to study, which showed efficient economic performance of companies Diyala during the search, which led to lack of capacity utilization productivity of the company as required as well as the intensity of competition for industrial products, it all led to not to create added value to the desired level, which in turn led to low volume profit in the company as a whole, and the third dealt with ways to improve the competitive company Diyala within the vision and rehabilitation of the company. The study concluded with a number of conclusions and propose some solutions that suit and the possibility of the state and the requirements of the future stage to contribute to raising the competitiveness of the company.
Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.
The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-
... Show MoreUnderstanding of in-situ stress profiles and orientations plays a vital role in designing a successful hydraulic fracturing treatment. This paper is an attempet to examine the effect of lithology and in situ stress on geometery of hydraulic fractures. A hydraulic fracturing design simulator software called FracproPT with various capabilities for designing most of hydraulic fracture was used for simulate and optimize the hydraulic fracturing. For studying purpose, three different cases of stress gradient contrast between different formations are considered in this study (0.4, 0.5 and 0.75 psi/ft). The results obtained from the simulator showed that lithologies surrounding the pay zone have an effect on the fracture
... Show MoreOver the last two decades, several sustainability assessment methods have developed as key accelerators for the development and improvement of sustainable industrial buildings. Some of these systems, like as LEED or BREEAM, are considered international, whereas others, such as Pearl Rating Systems (PRS), are local. Although they all share similar goals, they can lead to the construction of green buildings or the improvement of the efficiency of existing conventional buildings. Each technique has its structure, certification process, and weighting norms. The inequalities have prompted various questions about whether global assessment systems appropriately consider the country’s national settings. This study aims to compare the Pear
... Show Morethe behavior of the first-order black and gray solitons propagtedin optical fiber in the presence of frequency chirp is studied analytically and numerically results show that phase profile of black solitons changes abruptly
This research came with the aim of showing the impact of governance mechanisms on tax avoidance practices, and in light of this, the financial data of the joint stock companies (industrial, service, agricultural, and hotels) listed in the Iraq Stock Exchange amounting to (35) companies were collected during the period (2009-2020). Through the financial reports published on the market website, multiple linear regression analysis was used as a tool to study the relationship between variables, and (Eviews 12) program was used for analysis and hypothesis testing. To achieve the objectives of the research,(administrative ownership, board size, board independence, women's membership) was adopted as an indicator of the dimensions of governance, an
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