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Integration The Cost Techniques with Balanced Scorecard for The Purposes of Measuring and Evaluating Performance
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The effective application of the method of measuring and evaluating performance according to the Balanced  Scorecard the need for an information system a comprehensive and integrated for internal and external environment, Which requires the need to develop accounting information system in general and cost management information systems to suit the particular requirements of the environment in terms of the development of modern methods of measurement to include the use of some methods that have proven effective in measuring and evaluating performance.

The research problem in need of management to develop methods of measuring and evaluating performance through the use of both financial measures and non-financial measures that  fitness and balanced through the application of cost techniques And the possibility of integration with balanced scorecard. Therefore, the objective of this research is to study the possibility of

providing measures of financial and other technologies through cost techniques and integration with  balanced scorecard  for the purposes of measuring and evaluating performance.

The importance of research from the fact that the process of measuring and evaluating performance is the basic process that illustrate the potential economic union to continue its activities in failure or success to achieve their goals, so providing measures of financial and non-financial performance measurement gives the unit a mission and clear about its products and services and the processes that lead to the production of those products.

Search based on one major hypothesis: the integration of cost techniques and  balanced scorecard will improve the performance of the economic unit.

The research found a set of conclusions including: The possibility of integration of cost techniques with balanced  scorecard  and provide a balanced set of financial measures and non-financial for the purpose of measuring and assessing the performance of the economic unit.

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Engineering
Influence of fly ash on the volumetric and physical properties of Stone Matrix Asphalt Concrete
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Stone Matrix Asphalt (SMA) is a gap-graded asphalt concrete hot blend combining high-quality coarse aggregate with a rich asphalt cement content. This blend generates a stable paving combination with a powerful stone-on-stone skeleton that offers excellent durability and routing strength. The objectives of this work are: Studying the durability performance of stone matrix asphalt (SMA) mixture in terms of moisture damage and temperature susceptibility and Discovering the effect of stabilized additive (Fly Ash ) on the performance of stone matrix asphalt (SMA) mixture. In this investigation, the durability of stone matrix asphalt concrete was assessed in terms of temperature susceptibility, resistance to moisture damage, and sensitivity t

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Employment of Narrative Tradition In the Polemic Poems of Jarir , Al-Farazdaq and Al-Akhtal
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The present study is an attempt to show how the three Umayyad poets ; Jarir , Al-
Farazdaq and Al-Akhtal have consciously and skillfully employed in their poetry som ancient
Arab legends ,historical events and wars as they provide atrue image of the values and
customs of the peoples who lived before them .
Their employed , how ever, takes avarying degrees depending, to alarge extent , an the
vast but personal knowledge of each poet the past tradition , and practices . Jarir ,in many
respects out , stands the first , Al-Farazdaq , the second and Al-Akhtal , the third .

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Publication Date
Mon Apr 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Bayesian Estimators of the parameter and Reliability Function of Inverse Rayleigh Distribution" A comparison study "
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     In this paper, Bayesian estimator for the parameter and reliability function of inverse Rayleigh distribution (IRD) were obtained Under three types of loss function, namely, square error loss function (SELF), Modified Square error loss function (MSELF) and Precautionary loss function (PLF),taking into consideration the  informative and non- informative  prior. The performance of such estimators was assessed on the basis of mean square error (MSE) criterion by performing a Monte Carlo simulation technique.

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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
The effect of Tramadol on some blood and biochemical parameters of male rats (Rattus norvegicus)
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The present study aimed to explain the dose-dependent possible deleterious effects of 30 day administration of Tramadol on some hematological and biochemical parameters of laboratory male rats (Rattus norvegicus), the study consisted of eighteen adult male rats randomly divided into three equal groups (each of six). Group 1 (control) were treated by intraperitoneal injection of normal saline solution (0.2 ml), group two (low dose) was treated by intraperitonealy (i.p) injection of Tramadol at a dose of 50 mg/kg/day, group three (high dose) was treated by intraperitonealy injection of Tramadol at a dose of 100 mg/kg/day for 30 days. At the end of experimental period, rats were sacrificed. Blood were collected by cardiac puncture to inv

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Women's Knowledge and Personal Preference about The Place of Delivery in Baghdad City
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Objective: The study aim to evaluate of women's knowledge and personal preference about the place
of delivery in Baghdad City
Methodology:
descriptive study conducted in baghdad city on the mothers for the period from the 14th of December,
2015 to the 14th of April 2016. The sample of study included 500 mothers who were attending to
primary health care centers have been chosen sample of 26 primary health care center by a multi-stage
Simple random sampling Data was collected through a constructed questionnaire, validity Data was
analyzed by using of descriptive and inferential data analysis methods .
Results: The results indicated that approximately (29.4%) of the mothers in the age group (20-24) and
the average

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Water harvesting and sustainable spatial development A case study of the province of badra – zurbatiyah
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The major climate changes that have affected the planet in addition to wave the big drought plaguing the study area, including the lack of water for imports Badra River fatigue because of the Iran constructing dams on this river and make use of the waters for the benefitof its territory. The subject of finding sources of water has become available with the possibility of exploiting them in an exemplary manner is one of the key things in order to be exploited somewhere.
The study area was chosen within the eastern border of the province of Wasit within the district of Badra border, an area of (1557.5 km2) almost "to study the characteristics of hydrological and identify possibilities for water harvesting them. In this study was conduct

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Publication Date
Sun Mar 15 2020
Journal Name
Al-adab Journal
The Study and Analysis Grammatical of verbal sentence a fragment of "Zurita" (Leopoldo alas Clarín)
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This article deals with the study of theories about verbal periphrasis as a grammatical construction; the aim of this point it offers good and valid guidelines to improve the linguistic description. The interest in the subject comes from its importance in the process of language teaching for the students of Spanish and to clarify this type of curriculum of this research we analyzed a literary text. From "Zurita"

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Publication Date
Fri Sep 14 2018
Journal Name
Radiation Effects & Defects In Solids
Effect of gamma and beta radiation on I–V characterization of the solar cell panel
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Optoelectronic devices, widely used in high energy and nuclear physics applications, suffer severe radiation damage that leads to degradations in its efficiency. In this paper, the influence of gamma radiation (137Ce source) and beta radiation (90Sr source) on the photoelectric parameters of the Si solar cell, based on the I–V characterization at different irradiation exposer, has been studied. The penetrating radiation produces defects in the base material, may be activated during its lifetime, becoming traps for electron–hole pairs produced optically and, this will, decrease the efficiency of the solar cell. The main objective of the paper is to study and measure changes in the I–V characteristics of solar cells, such as efficienc

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Publication Date
Fri Jan 01 2021
Journal Name
E3s Web Of Conferences
Impact of Ozone Used-Alone and Coagulation Aid Treatment on The Reduction of Trihalomethanes Components
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The whole research paper examines the impact of ozone as either a just use-alone and coagulation benefit, mainly upon the reduction of dissolved organic carbon from the water with a moderate rate of DOC 10.75 mg/land CaCO3 calcium hardness 300 mg/l. A raw water sample has been taken from the Tigris River (Baghdad, Iraq) was being adopted in research work. The performance of ozone therapy has been assessed by calculations of DOC, DOC quantities, UV254, as well as total trihalomethane (TTHM). Research findings have shown that with 0.9 mg O3/mg DOC ozone use-alone, approximately 60% UV254 reduction and approximately 28% DOC reduction will occur.DOC fractionation analysis indicates that within the water samples, ozone could alter the co

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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
original study Judicial rules of law And its applications in the Hanbali school of thought
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Praise be to God alone, and after:

This is a research entitled: “A fundamental study of judicial jurisprudence rules and their applications in the Hanbali school of thought,” in which the researcher studied eight legal jurisprudential rules considered by the Hanbalis and others.

At the conclusion of his research, the researcher reached a number of results, including: the importance of taking care of judicial rules, and the need for judges and their assistants to them, including: the need for students of science in Hanbali jurisprudence to study these rules according to the doctrine, and to highlight their applications to them, including: the importance of the rules under study, and their impact on rulings Jurisprudenc

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