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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
Sun Jan 10 2016
Journal Name
British Journal Of Applied Science & Technology
The Effect of Classification Methods on Facial Emotion Recognition ‎Accuracy
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The interests toward developing accurate automatic face emotion recognition methodologies are growing vastly, and it is still one of an ever growing research field in the region of computer vision, artificial intelligent and automation. However, there is a challenge to build an automated system which equals human ability to recognize facial emotion because of the lack of an effective facial feature descriptor and the difficulty of choosing proper classification method. In this paper, a geometric based feature vector has been proposed. For the classification purpose, three different types of classification methods are tested: statistical, artificial neural network (NN) and Support Vector Machine (SVM). A modified K-Means clustering algorithm

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Activating Letter of credits under the Swift system in Iraq
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Abstract

               Documentary credits are considered successful means to reduce imports, especially unnecessary imports that lead to the outflow of foreign currency from the country. However, due to the backwardness of the banking methods, the reintroduction of documentary credits after 2003 did not effectively contribute to reducing import rates. This has had a negative impact on the Iraqi economy and made it vulnerable to external markets. Documentary credits are also considered the best way to ensure payment in international trade, providing independent credit support and sufficient security for exporters and importers against commerci

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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
The Composition operator induced by a polynomial of degree n
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In this paper, we characterize normal composition operators induced by holomorphic self-map , when and .Moreover, we study other related classes of operators, and then we generalize these results to polynomials of degree n.

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Anatomical study of the Carissa macrocarpa (Apocynaceae family) in Iraq
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This study was conducted to examine the anatomical aspects of Carissa macrocarpa, of stem, leaf and leaf venation. The results obtaind showed that the tissue of the studied parts have important anatomical characteristics in terms of the shape of the cross-sectional of stem and vertical-sectional of leaves. The stem section appeared in circular and the midrib was crescent shape and the stomata appeared on the upper surface of the leaf only, Tetracytic in type. Druses crystals and Aleurone granules appeared on both surfaces of leaves. The venation type was Brochidodromous in which the secondary veins do not end at the edge of the leaf, and each secondary race is connected with the higher rac

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Publication Date
Tue Jun 15 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Pathological Mechanisms of Obesity-Related Glomerulopathy: A review article
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The rising prevalence of obesity-related glomerulopathy (ORG) occurs in accordance with the rising prevalence of obesity worldwide. Clinically ORG is manifested by slowly progressing microalbuminuria that may develop to clinically evident proteinuria. Pathological characteristics of ORG include glomerular hypertrophy in the presence or absence of focal segmental glomerulosclerosis (FSGS). ORG can develop into clinically overt chronic renal insufficiency or even end-stage kidney disease. This article reviews the most important mechanisms for the development of ORG; that are abnormal renal hemodynamics, stimulation of renin-angiotensin-aldosterone system (RAAS), impairment of insulin sensetivity, ectopic lipid deposition, adipose tissue cy

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
The rule of need relegates to necessity controls and applications
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Summary
This research is included in the study of one of the most important rules of jurisprudence, which is (necessity descends the status of necessity, controls and applications) branching from the major rule (hardship brings facilitation) and since the jurisprudential rule is defined as knowledge of a total or majority rule that applies to all its parts. He has to know all the branches that fall under him, which leads to understanding Sharia, controlling jurisprudential issues and linking them to its rules, so that no contradiction occurs, and he has the jurisprudential faculty that he promotes in consideration and diligence. And what is meant by need: is what is lacking in terms of expansion and raising the distress that often lea

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Robust Estimation OF The Partial Regression Model Using Wavelet Thresholding
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            Semi-parametric regression models have been studied in a variety of applications and scientific fields due to their high flexibility in dealing with data that has problems, as they are characterized by the ease of interpretation of the parameter part while retaining the flexibility of the non-parametric part. The response variable or explanatory variables can have outliers, and the OLS approach have the sensitivity to outliers. To address this issue, robust (resistance) methods were used, which are less sensitive in the presence of outlier values in the data. This study aims to estimate the partial regression model using the robust estimation method with the wavel

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of the service encounter environment in enhancing customer satisfaction
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Because of the fierce competition between service organizations on the one hand and the increasing demands of customers on the other. Therefore, these organizations sought to distinguish their service by taking care of all aspects. One of these important aspects is the service encounter environment and its reflection on customer emotions, so we choose the current research to clarify the importance and impact on customer satisfaction, the problem of research is how the interest of Iraqi restaurants in the service encounter environment and how to care about its elements and whether this interest is sufficient to reflect the satisfaction of the customer. the goal of the current research was to clarify how much the application of the

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Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Evaluation the Mechanical Properties of Kaolin Particulate Reinforced Epoxy Composites
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Epoxy resin has many chemical features and mechanical properties, but it has a small elongation at break, low impact strength and crack propagation resistance, i.e. it exhibits a brittle behavior. In the current study, the influence of adding kaolin with variable particle size on the mechanical properties (flexural modulus E, toughness Gc, fracture toughness Kc, hardness HB, and Wear rate WR) of epoxy resin was evaluated. Composites of epoxy with varying concentrations (0, 10, 20, 30, 40 weights %) of kaolin were prepared by hand-out method. The composites showed improved (E, Gc, Kc, HB, and WR) properties with the addition of filler. Also, similar results were observed with the decrease in particle size. In addition, in this study, mult

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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
The Temperature Dependence of Photoconductivity in a-Ge20Se80 Thin Films
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The photoconductivity and its dependence on light intensity have been investigated in a-Ge20Se80 thin films as a function of temperature between (293–323)K. The result showed that the photoconductivity and photosensitivity increase with increase of annealing temperature. This behavior is interpreted in terms of the dispersive diffusion –controlled recombination of localized electrons and holes.

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