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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 Jun 01 2018
Journal Name
Nano Hybrids And Composites
OLED Hybrid Light Emitting Devices with ZnS QDs, TPBi and Alq3 Electron Transport Layers
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Semiconductor quantum dots (QDs) have attracted tremendous attentions for their unique characteristics for solid-state lighting and thin-film display applications. A simple chemical method was used to synthesis quantum dots (QDs) of zinc sulfide (ZnS) with low cost. The XRD) shows cubic phase of the prepared ZnS with an average particles size of (3-29) nm. In UV-Vis. spectra observed a large blue shift over 38 nm. The band gaps energy (Eg) was 3.8 eV and 3.37eV from the absorption and photoluminescence (PL) respectively which larger than the Eg for bulk. QDs-LED hybrid devices were fabricated using ITO/ PEDOT: PSS/ Poly-TPD/ ZnS-QDs/ with different electron transport layers and cathode of LiF/Al layers. The EL spectrum reveals a bro

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Publication Date
Fri Jun 30 2023
Journal Name
Diyala Journal Of Medicine
Correlation with renin-angiotensin-aldosterone and glomerular filtration rate in chronic renal failure patients
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Background: One of the more significant hormonal systems, the renin-angiotensin-aldosterone system, controls the kidney function, adrenal gland through its effect on the balance of sodium and potassium, blood pressure, fluid volume, and also manages the functions of cardiovascular. Objective: To clarify the interrelationship between renal dysfunction and renin-angiotensin-aldosterone system. Patients and Methods: One hundred samples were collected from December 1, 2022, to February 18, 2023, from Al Shams Medical Laboratories (56 male, and 44) female, age range (of 45-60 years), all of them were volunteers suffering from chronic renal failure in the third stage the average glomerular filtration rate was 35. 70 ± 0.37 12

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Research In Medical Sciences
Procalcitonin levels and other biochemical parameters in patients with or without diabetic foot complications
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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
Some leaf hopper and a plant hopper with their populations in Abu-Ghraib, Iraq
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Seven leafhoppers (Cicadeilidae). and one plantboppei (Delpbacidae), Homoptera were identified from a one year operated light trap at the College of Agiculture farm in Abu¬Ghraib. The leafhoppers were: Balclutha hortensis Lind.; B. rufaofasciata Merine.; psammctettix alien us Dahlbem.; P. striatus L.; Extianus capicola.; Neoaliturus haematoceps H. R.; and Orozius albicnctus Dist. The planthopper was Sogatella vibix Haupt. one year records of their populations, indicated that B. rufofasciata occured during the fall from October 10 until December 18; E. capicola from October 24 until November 21 and again in the summer from March to October. The others occured only during the summer, from the end of March and early April until Mid-Septemb

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Pathological And Immunological Study On Infection With Escherichia Coli In ale BALB/c mice
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Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
The cultural identity in the novel "The American Granddaughter" by writer InamKaghi
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The identity of the cultural identity of the party (the ego and the other) during a series of questions subject to the transformations of history and the process of culture, the search of identity and its characteristics within the novel discourse calls to address the cultural impact communication discourse aims to reveal the functional and intellectual benefits that contributed to the formation of cultural identity, and stand at the most important manifestations And the secretions that mimic a world remains part of it present in the imagination of the producer of the text is moving in accordance with the holistic perception of the world embedded between the lines of the trial.The question of identity as an intellectual dimension in orde

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Variational Formulation with Deviating Arguments of Movable boundaries
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In this paper, we study, in details the derivation of the variational formulation corresponding to functional with deviating arguments corresponding to movable boundaries. Natural or transversility conditions are also derived, as well as, the Eulers equation. Example has been taken to explain how to apply natural boundary conditions to find extremal of this functional.

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Publication Date
Thu Jan 01 2015
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci
Swelling Behavior of Cross-link PVA with Glutaraldehyde
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The polymeric hydrogels composed of poly vinyl alcohol (m.wt 72000) and glutaraldehyde(5%,8% and 10%) , have been thermally prepared for the purpose of studying their swelling and drug release behavior . The swelling ratio was measured for all the hydrogel samples at 37°C, in three different media pH (1.2, 4.7 and 6.8) as a function of time. The results show that the maximum swelling ratios were arranged as follows :pH =6.8 > pH =4.7 > pH =1.2 hydrogels cross linked PVA showed a typical pH responsive behavior such as high pH has maximum swelling while low pH shows minimum swelling.

Publication Date
Tue Jan 31 2017
Journal Name
Journal Of Engineering
Remediation of Contaminated Soil with Petroleum Industrial Wastewater
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The contamination of soil with the wastes of oil industry products that are complex mixtures of hydrocarbons increased recently due to the large development of oil industries in Iraq. This study deals with the remediation of low permeability contaminated clayey soil by using the enhanced electrokinetic technique (EK). The contaminated soil samples obtained from Thi-Qar oil refinery plant in Al-Nassyriah city, where the byproducts of refinery plant are disposed into that site. The byproduct contaminant treated as total petroleum hydrocarbons (TPH) to avoid dealing and complexity of treating the individual minerals and compounds consisting the contaminant. The initial concentrations of TPH were (702.7, 1168, 1235) ppm in the contaminated s

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Publication Date
Thu Dec 30 2004
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Simulation of naturally Fractured Reservoirs with SimBest ll
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