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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
Wed Sep 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
A Viscoplastic Modeling for Permanent Deformation Prediction of Rubberized and Conventional Mix Asphalt
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Publication Date
Sun Jul 27 2025
Journal Name
Misan Journal Of Academic Studies
Some of Parametric and Non Parametric Estimations for Circular Regression Model via Simulation
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Circular data (circular sightings) are periodic data and are measured on the unit's circle by radian or grades. They are fundamentally different from those linear data compatible with the mathematical representation of the usual linear regression model due to their cyclical nature. Circular data originate in a wide variety of fields of scientific, medical, economic and social life. One of the most important statistical methods that represents this data, and there are several methods of estimating angular regression, including teachers and non-educationalists, so the letter included the use of three models of angular regression, two of which are teaching models and one of which is a model of educators. ) (DM) (MLE) and circular shrinkage mod

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Publication Date
Tue Oct 29 2024
Journal Name
Current Drug Therapy
Current Nanotechnological Strategies for Delivery of Anti-Retroviral Drugs: Overview and Future Prospects
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Abstract:

Globally, over forty million people are living with Human Immunodeficiency Viral (HIV) infections. Highly Active Antiretroviral Therapy (HAART) consists of two or three Antiretroviral (ARV) drugs and has been used for more than a decade to prolong the life of AIDS-diagnosed patients. The persistent use of HAART is essential for effectively suppressing HIV replication. Frequent use of multiple medications at relatively high dosages is a major reason for patient noncompliance and an obstacle to achieving efficient pharmacological treatment. Despite strict compliance with the HAART regimen, the eradication of HIV from the host remains unattainable. Anatomical and Intracellular viral reservo

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Publication Date
Thu Dec 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study and Numerical Simulation of Sheet Hydroforming Process for Aluminum Alloy AA5652
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 Abstract   

Lightweight materials is used in the sheet metal hydroforming process,  because it can be adapted to the manufacturing of complex structural components into a single body with high structural stiffness. Sheet hydroforming has been successfully developed in industry such as in the manufacturing of the components of automotive.The aim of this study is to simulate the experimental results ( such as the amount of pressure required to hydroforming process, stresses, and strains distribution)  with results  of finite element analyses (FEA)  (ANSYS 11)  for aluminum alloy (AA5652) sheets with  thickness (1.2mm) before heat treatm

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Publication Date
Wed Jun 15 2016
Journal Name
Iraqi National Journal Of Chemistry
Physical and Electrical Study of Different Carbone Nanomaterials as Modifying Material for SPCE
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In this work was prepared three different types of modified screen printed carbon electrode (SPCEs) with drops casted method, the used carbone nanomaterials were the MWCNT, functionalized –MWCNT (f-MWCNT) and After several experiments were made to find an appropriate ratio to make good GOT/f-MWCNT nanocomposite, and found the suspension mixture (1:1) from GOT/f-MWCNT (f-MWCNT-GOT). The electrical and physical properties were performed with cyclic voltammeter technique, and studied the maximum current response, the effective surface area, effect of the pH value and the determination of active surface area for MWCNT-SPCE , f-MWCNT-SPCE and f-MWCNT-GOT/SPCE as (0.04 cm2), (0.119 cm2) and (0.115 cm2) respectively, the surface coverage concent

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Publication Date
Mon Apr 01 2019
Journal Name
2019 International Conference On Automation, Computational And Technology Management (icactm)
Multi-Resolution Hierarchical Structure for Efficient Data Aggregation and Mining of Big Data
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Big data analysis is essential for modern applications in areas such as healthcare, assistive technology, intelligent transportation, environment and climate monitoring. Traditional algorithms in data mining and machine learning do not scale well with data size. Mining and learning from big data need time and memory efficient techniques, albeit the cost of possible loss in accuracy. We have developed a data aggregation structure to summarize data with large number of instances and data generated from multiple data sources. Data are aggregated at multiple resolutions and resolution provides a trade-off between efficiency and accuracy. The structure is built once, updated incrementally, and serves as a common data input for multiple mining an

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
New White Method of Parameters and Reliability Estimation for Transmuted Power Function Distribution
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        In this paper, an estimate has been made for parameters and the reliability function for Transmuted power function (TPF) distribution through using some estimation methods as proposed new technique for white, percentile, least square, weighted least square and modification moment methods. A simulation was used to generate random data that follow the (TPF) distribution on three experiments (E1 , E2 , E3)  of the real values of the parameters, and with sample size (n=10,25,50 and 100) and iteration samples (N=1000), and taking reliability times (0< t < 0) . Comparisons have been made between the obtained results from the estimators using mean square error (MSE). The results showed the

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Publication Date
Thu Jul 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
KEYS FOR GENAR AND SPECIES OF FAMILY PHLEAOTHRIPIDAE (TUBUILIFERA: THYSANOPTERA) IN BAGHDAD-IRAQ
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Keys to four genera and twelve species of the subfamily Phlaeothripinae (Phlaeothripidae) were constructed, these are: Haplothrips; Karnyothrips; Phlaeothrips; and Dolicholepta ,and the species are: Haplothrips cerealis Priesner; Haplothrips tritici kurdjumov, Haplothrips hukkineni Priesner; Haplothrips subtilissimus (Haliday) ؛ Haplothrips reuteri Karny; Haplothrips jasonis Priesner; Haplothrips sallloumensis Priesner ; Haplothrips pharao Priesner ; Phlaeothrips sycomri Priesner ; Karnyothrips flavipus (Jones); Karnyothrips melaleucus (Bagnall) ; Dolicholepta micrurus (Bagnall). These were collected from Baghdad

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
EXPERIMENTAL AND NUMERICAL STUDY OF FRICTION STIR SPOT WELDING FOR 2024 ALUMINUM PLATES
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Friction stir spot welding (FSSW) is a relatively new welding process that may have significant advantages compared to the fusion processes as follows joining of conventionally non-fusion weldable alloys, reduced distortion and improved mechanical properties of weldable alloys joints due to the pure solidstate joining of metals. In this paper, a three-dimensional model based on finite element analysis is used to study the thermal history in the spot-welding of aluminum alloy 2024. The model take place the thermomechanical property on the process of the welded metals. The thermal history and the evolution results with numerical model at the measured point in the friction stirred spot weld have a good matching, then the prediction of the t

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Publication Date
Fri Nov 02 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Psychological Problems for Institutionalized and Noninstitutionalized Geriatric People in Baghdad City
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objective : To assess for Psychological Problems. The study was carried out from 1st of December 2004 to 15th
March, 2005.
Mythology : A descriptive comparative study was conducted for elder in the geriatric home and the community;
A questionnaire was constructed to achieve the purposes of the study; it includes two parts dealing with the
elder demographic characteristics and psychological problems.
A purposive (no probability) sampling of (100) elderly include (50) elderly from the Geriatric Home and (50)
elderly from the community.
Data were collected and analyzed through a descriptive statistical approach (frequency, percentage, mean and
mean of scores, Standard deviation, Relative Sufficiency).
Result : the

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