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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 31 2024
Journal Name
Reproductive Health Of Woman
Tumor-promoting roles of IL-4 and TGF-β3, their implications in the progression of breast tumors
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Immunosuppressive cytokines are the main components of the tumor microenvironment and perform a vital function in controlling the immune response to malignant neoplasms.The objective: to study the influence of interleukin-4 (IL-4) and transforming growth factor-β3 (TGF-β3) on the development of breast tumors in women.Materials and methods. The concentration of cytokines IL-4 and TGF-β3 in blood serum was determined in 40 women with benign breast tumors, 40 women with malignant breast tumors, and 40 healthy patients without breast pathology, who were included in the control group.Breast cancer (BC) patients were divided into two groups; the first group included patients with the II stage of BC, who were considered to have a low le

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Publication Date
Tue Sep 02 2025
Journal Name
Journal Of Kufa For Chemical Sciences
Evaluation of Oxidative Stress and Liver Function Parameters in the Sera Samples of Kufa Cement Factory Workers
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AbstractThe objective of the present study was measured of several oxidative stresses and liver function parameters in workers occupationally exposed to cement dust in Kufa Cement Factory, in order to test the hypothesis that cement dust exposure may perturb these parameters. Assessment of oxidative stress and liver function parameters were performed in 63 workers occupationally, in different departments of Kufa Cement Factory, exposed to cement dust (range of the exposure time was 5-38 years) and 36 matched unexposed controls. The study results illustrated an increasing in the oxidative stress parameters, moreover; liver function parameters showed abnormal results in the exposed workers compared to the unexposed. An increase in theses para

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The role of salt stress on laboratory cultivation of green macroalga Enteromorpha compressa and its antioxidant activity
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Cultivation of the green seaweed Enteromorpha compressa was performed under natural laboratory spring environmental conditions of temperature, light intensity and photoperiod to study the salinity tolerance of this intertidal green macroalga. Cultivation was carried out under artificial seawater (ASW) of different concentrations (18, 35, 53 and 106 g/l sea salt) compared to the control using natural seawater (NSW). Growth rate and pigment content of the cultivated alga were recorded at regular intervals during the experimental duration. Antioxidant activity of the crude ethanolic extract and its fractions (petroleum ether, chloroform, ethyl acetate and acetone) was performed against DPPH radical scavenging assay and compared to

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Publication Date
Thu Nov 18 2021
Journal Name
Healthcare
Effect of Practice Environment on Nurse Reported Quality and Patient Safety: The Mediation Role of Person-Centeredness
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This study aims to explore the potential mediation role of person-centeredness between the effects of the work environment and nurse reported quality and patient safety. A quantitative cross-sectional survey collected data from 1055 nurses, working in medical and surgical units, in twelve Malaysian private hospitals. The data collection used structured questionnaires. The Hayes macro explored the mediation effect of person-centeredness between the associations of work environment dimensions and care outcomes, controlling nurses’ demographics and practice characteristics. A total of 652 nurses responded completely to the survey (61.8% response rate). About 47.7% of nurses worked 7-h shifts, and 37.0% were assigned more than 15 pati

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Publication Date
Wed Dec 15 2021
Journal Name
Natural Volatiles And Essential Oils
Metal complexes of the schiff base of 1H-indole_3_carbaldehyde were produced and their catecholase activities were assessed
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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Dynamic Capabilities on competitive advantage Analytical research in Iraqi Cement State Company
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       The current research aims to diagnose the nature of the relation between dynamic capabilities as an independent variable and competitive advantage as a respondent variable, and identify the role of each of them in achieving the required performance of the organizations and adapt to the rapid environmental changes. The research was applied to the Iraqi Cement State Company one of the formations of the Iraqi Ministry of Industry and Minerals, and based on the importance of the subject matter of the research and the importance of the research sample and company of inquiry, The researcher adopted the descriptive analytical method in completing his research. The sample of the research was Intention

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Publication Date
Wed Aug 15 2018
Journal Name
Al-khwarizmi Engineering Journal
Bioremediation of Soil Contaminated with Diesel using Biopile system
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This study was focused on biotreatment of soil which polluted by petroleum compounds (Diesel) which caused serious environmental problems. One of the most effective and promising ways to treat diesel-contaminated soil is bioremediation. It is a choice that offers the potential to destroy harmful pollutants using biological activity. The capability of mixed bacterial culture was examined to remediate the diesel-contaminated soil in bio piling system. For fast ex-situ treatment of diesel-contaminated soils, the bio pile system was selected. Two pilot scale bio piles (25 kg soil each) were constructed containing soils contaminated with approximately 2140 mg/kg total petroleum hydrocarbons (TPHs). The amended soil:

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Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Detection of Serum Ferritin in Women with Breast Cancer
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Breast cancer is one of the most common cancers in females. In Iraq there are noticeable elevation in incidence rates and prevalence of advanced stages of breast cancer. Ferritin is intracellular iron storage protein abundant in circulation and its main application in differential diagnosis of anemia.

The level of serum ferritin was found raised in various cancers including breast cancer. The aim of this study was to assess whether the serum ferritin concentration would be altered in Iraqi women with breast cancer and it could be related to progression of disease.

Sixty eight females participated in this study. The mean age of these females was 53.25± 9.52 .The level of serum ferritin was measured in 24

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Symptoms profile of patients with major depression in Baghdad
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:Background: Many studies had stated that there are marked variations in the clinical presentation of depressive states between different cultures.Objectives: The main aim of the study is to identify the symptoms profile of patients with major depressive disorder living in Baghdad.Method: Ninety two patients with major depressive disorder consulting Ibn-Rushd psychiatric teaching hospital were studied thoroughly to identify the frequency of symptoms among them. The fifth edition of the Arabic version of the Mini-International Neuropsychiatric Interview (M.I.N.I) was used to identify the Diagnostic and Statistical Manual – fourth edition (DSM-IV) symptoms. A list of other symptoms, which were found to present variably in depression acco

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Publication Date
Thu Aug 31 2017
Journal Name
Journal Of Engineering
Energy Analysis of Solar Collector With perforated Absorber Plate
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The thermal performance of three solar collectors with 3, 6 mm and without perforation absorber plate was assessed experimentally. The experimental tests were implemented in Baghdad during the January and February 2017. Five values of airflow rates range between 0.01 – 0.1 m3/s were used through the test with a constant airflow rate during the test day. The variation of the following parameters air temperature difference, useful energy, absorber plate temperature, and collector efficiency was recorded every 15 minutes. The experimental data reports that the increases  the number of absorber plate perforations with a small diameter is more efficient rather than increasing the hole diameter of the absorber plate with decr

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