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The use of modern management accounting systems for continuous improve the performance of Jordanian Industrial Companies
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        The intensification of competition among all companies and at different levels has become necessary for every company need to continue to improve its performance in order to be able to face the competition and stay in the market. To achieve this, we must rely on the company's accounting information more accurate and appropriate and provided in a timely manner, for the purpose of use in planning and decision making.

So there must be information systems that help the administration to continuous development and improvement of the performance of companies in general, and this is what you need Jordanian companies, especially after the accession of Jordan to the field of economy. The management system was selected on the basis of the activities and the system of budgets prepared on the basis of the activities as tools for continuous improvement and development of the performance of industrial companies listed Jordanian public shareholding in the Amman Financial Market (Amman Stock Exchange of Finance).
       Perhaps the most important findings of the study is that the industrial companies Jordanian public shareholding has the basic components needed to implement each of the budgets and management systems on the basis of activities, as have the systems to help implement a systematic management of budgets and buildings on the basis of the activities. But they do not have a cadre who has a sufficiently familiar with budgets and management systems on the activity based built, and most of the departments of industrial companies Jordanian public shareholding was convinced of the benefits of the management system based on the most active

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Publication Date
Wed Jul 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the Influence of Antimony Dopant and Annealing on Structural, Optical and Hall Parameters of AgInSe2 Thin Film
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Sb-dopedAgInSe2 (AIS: 3%Sb)thin films were synthesized by thermal evaporation with a vacuum of 7*10-6torr on glass with (400+20) nm thickness. X-ray diffraction was used to show that Sb atoms were successfully incorporated into the AgInSe2 lattice. Then the thin films are annealed in air at 573 K. XRD shows that thin films AIS pure, AIS: 3%Sb and annealing at 573 K are polycrystalline with tetragonal structure with preferential orientation (112).raise the crystallinity degree. The Absorption spectra revealed that the average Absorption was more than 60% at the wavelength range of 400–700 nm. UV/Visible measure shows the lowering in energy gap to 1.4 eV forAIS: 3%Sb at 573 Kt his energy gap making these samples suitable for p

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Engineering
The effect of titanium oxide microparticles on mechanical properties, absorption and solubility processes of a glass ionomer cement
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Glass Ionomer Cement (GIC) is one of the important dental temporary filing materials. The aim of this study is to evaluate the effect of adding 3, 5 and 7 wt. % of TiO2 microparticles to conventional GIC powder (Riva Self Cure) on mechanical properties and its effect on absorption and solubility processes. TiO2 particles additives improved compressive strength and biaxial flexural strength, where the compressive strength increased with increasing in the added ratio, while the highest value of the biaxial flexural strength was at 3 wt.%. The addition of TiO2 particles improved the surface Vickers microhardness values, with highest value at 5 wt. %. On other hand TiO2 addition im

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Nurses' Practices Toward Infection Control Standardized Precautions in Azady Teaching Hospital in the City of Kirkuk
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Objective: The aim of the present study is to assess the practices of nurses towards standard precautions at Azady
Teaching Hospital in the City of Kirkuk.
Methodology: A descriptive study, which uses the assessment approach and it was conducted on nurses from January
18th, 2009 to September 30th, 2009, using non-probability sampling a purposive sample of (37) subject (male and
female nurses) who worked at surgical wards in Azady Teaching Hospital in Kirkuk city was selected. Two study
instruments were utilized for proper data collection [questionnaire and observational checklist]; a questionnaire was
developed for the purpose of the study. It was comprised of two parts which included the nurses' demographic
characte

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Publication Date
Wed Dec 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
IDENTIFICATION OF PATHOGENIC FUNGI ASSOCIATED WITH WATER HYACINTH IN SELECTED REGIONS IN THE MIDDLE AND SOUTH OF IRAQ
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To identify the fungi associated with water hyacinth (Eichhornia crassipes [Mart.] Solms), an aquatic weed, which presents in Tigris river from Baghdad south ward. Five regions from middle and south of Iraq (Al-Noumanya, Saeid Bin-Jubier, Al-Azizia, Al-Reyfay and Al-Hay) were selected for this study. Twelve fungal species were isolated. Alternaria alternata, Acremonium sp and Cladsporium herbarum, were the most frequently species (91.66 % ,50 % and 25 %) respectively. The fungi Alternaria alternata, Acremonium sp. and Phoma eupyrena were more aggressive to water hyacinth as (91.66%,83,33%, and 75%) in pathogenicity test.

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Study the Effect of Catalyst -to- Oil Ratio Parameter (COR) on Catalytic Cracking of Heavy Vacuum Gas Oil
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This work deals with the production of light fuel cuts of (gasoline, kerosene and gas oil) by catalytic cracking treatment of secondary product mater (heavy vacuum gas oil) which was produced from the vacuum distillation unit in any petroleum refinery. The objective of this research was to study the effect of the catalyst -to- oil ratio parameter on catalytic cracking process of heavy vacuum gas oil feed at constant temperature (450 °C). The first step of this treatment was, catalytic cracking of this material by constructed batch reactor occupied with auxiliary control devices, at selective range of the catalyst –to- oil ratio parameter (  2, 2.5, 3 and 3.5) respectively.  The conversion of heavy vacuum gas

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Publication Date
Mon May 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of GA3 and NPK Fertilizer on Some Chemical Constituents of Wheat Plant Grain. (Triticum aestivum L.)
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   The experiment was conducted in kalar horticulture station / sulaimania province in growth season in 2006-2007 , by using pots , each pot capacity is 4 kg soil , soil was brought from one of the region fields to study the influence of increasing concentration of GA3(0 , 25, 50, 75 , 100) ppm and two levels of NPK fertilizer (18-18-18) that (0.23 and 0.64) g/4kg soil in perpot (that equals 160 and 320 kg fertilizer /ha.) on some concentration of nutrition elements in grains , the experiment was applied through completely randomized design (C.R.D.) by using three replicates .         The results showed that the increase in values of the studied characteristics concentration of  (Nit

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Publication Date
Fri Jan 11 2019
Journal Name
Iraqi Journal Of Physics
Effect of thickness on the optical properties of ZnO thin films prepared by pulsed laser deposition technique (PLD)
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Zinc Oxide (ZnO) thin films of different thickness were prepared
on ultrasonically cleaned corning glass substrate, by pulsed laser
deposition technique (PLD) at room temperature. Since most
application of ZnO thin film are certainly related to its optical
properties, so the optical properties of ZnO thin film in the
wavelength range (300-1100) nm were studied, it was observed that
all ZnO films have high transmittance (˃ 80 %) in the wavelength
region (400-1100) nm and it increase as the film thickness increase,
using the optical transmittance to calculate optical energy gap (Eg
opt)
show that (Eg
opt) of a direct allowed transition and its value nearly
constant (~ 3.2 eV) for all film thickness (150

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Publication Date
Thu Oct 01 2009
Journal Name
Iraqi Journal Of Physics
Effect of isovalent substitution and Quenching on the Transition Temperature of (Bi1-xPbx)2(Sr1-yBay)2Ca2Cu3O10+δ
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A high Tc superconductor with a nominal composition
(Bi1-xPbx)2(Sr1-yBay)2Ca2Cu3O10+δ for (0 £ x £ 0.5) and (0 £ y £ 0.5) was prepared by
a solid state reaction method. The effect of the substitution of Pb for Bi and Ba for Sr and
quenching temperature on the superconductivity has been investigated to obtain the
optimum conditions for the formation and stabilization of the high Tc phase (2223).
The results showed that the optimum sintering temperature for the pure composition is
equal to 875°C and the sintering time is equal to 240h with heating and cooling rate of
60°C/h . Our results indicated that a small amount of (Ba = 0.1) could raise the transition
temperature (Tc), but enhancing Ba to 0.4 has raised

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Higher education in Iraq : its process and features of development during the period of 1932 A.D – 1958 A.D
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In order to specify the features of higher education process and its quantitative and qualitative development in Iraq ; one should look back at its historical process and the need of interesting with it .

Accordingly , there will be a chance for verifying the demand of the Iraqi society according to the political , social , and cultural changes especially  during the national governance (1932 – 1958 ) .

For depicting the most important quantitative and qualitative development of this kind of education the period of 1932 -1958 , and since there is no previous study that tackled this topic , here comes the need of writing this paper .

After historical

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Publication Date
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Assessment of the Natural Radioactivity Levels of Soil Samples in IT1 Oil Reservoirs in Kirkuk City, Northeast Iraq
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In this study, gamma-ray spectrometry with an HPGe detector was used to measure the specific activity concentrations of 226Ra, 232Th, and 40K in soil samples collected from IT1 oil reservoirs in Kirkuk city, northeast Iraq. The “spectral line Gp” gamma analysis software package was used to analyze the spectral data. 226Ra specific activity varies from 9  0.34 Bq.kg-1 to 17  0.47 Bq.kg-1. 232Th specific activity varies from 6.2  0.08 Bq.kg-1 to 18  0.2 Bq.kg-1. 40K specific activity varies from 25  0.19 Bq.kg-1 to 118  0.41 Bq.kg-1. The radiological hazard due to the radiation emitted from natural r

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