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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
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Measurement of Classroom Flexibility for Kindergarten Childre
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The current research aims to identify measure classroom flexibility for kindergartens children, identify the correlation between the classroom flexibility of kindergartens children and the gender of the child, and identify the correlation between the classroom flexibility of kindergartens children and their classroom. The current research sample consisted of (200) boys and girls selected randomly from the governmental Riyadh affiliated with the six directorates of education of Baghdad on both sides (al-karkh - al-rasafa). in order to achieve the objectives of the current research, this required including two tools, one is the scale of classroom flexibility for the kindergartens' children, which was constructed by the researcher based on

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Publication Date
Sat Jan 01 2022
Journal Name
Geotechnical Engineering And Sustainable Construction
Determine the Most Common Geotechnical Risks and Their Impacts on the Cost and Time Schedule for Implementing Water Treatment Plants in Iraq
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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of The College Of Languages (jcl)
Evaluating the Proposed Curriculum of TEFL for First Intermediate Class Students in AL-Muthannah Governorate for the Second Semester/2007-2008
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During the 1970s, communicative view of language teaching began to be incorporated into syllabus design. The central question for the proponents of this view was: what does the learner want/need to do with the target language? This lead to the emergence of a teaching method (or approach) called communicative language teaching (CLT) during the late 1970s and early 1980s focusing on the functions that must be incorporated into a classroom. According to Brown (2001:43) CLT is a unified but broadly based, theoretically well informed set of tenets about the nature of language and of language learning and teaching. Harmer (2001:84) states that the communicative approach is the name which was given to a set of beliefs which included not only a

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
The Satellite Images Matching and Mosaic Techniques
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      The Matching and Mosaic of the satellite imagery play an essential role in many remote sensing and image processing projects. These techniques must be required in a particular step in the project, such as remotely change detection applications and the study of large regions of interest. The matching and mosaic methods depend on many image parameters such as pixel values in the two or more images, projection system associated with the header files, and spatial resolutions, where many of these methods construct the matching and mosaic manually. In this research, georeference techniques were used to overcome the image matching task in semi automotive method. The decision about the quality of the technique can be considered i

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
STUDY OF IRAQI TAX PERFORMANCE SINCE FROM (1995-2010)
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 The existence of the tax Coupled with the existence of the power of the political   Sociality and the evolution of its concept differes according to the concept of the role of the state and its evolution in the economical life and  it represents on of the main sources of funding one hand and an effective means that enables the state to intervene in various aspects of the economic life on the other hand. Tax also can be considered as a tool used to re-distribue the in class. Perhaps Iraq suffers from and in the marginalization to the role of taxes in funding and in turn the adoption of the Iraqi budget on oil revenues to finance the aspects of expenitvre which can pose a risk on the total Iraq

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Publication Date
Sat Aug 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Using BIM for Optimizing the Upgrading Cost to Convert the Traditional Buildings to Sustainable Buildings in Iraq
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Abstract<p>A high percentage of existing buildings in Iraq are traditional buildings, yet there is approximately no such green building in Baghdad or other governorates. Most of these buildings require urgent upgrading to increase their performance (operationally, economically, and environmentally), also the building owners looking for identifying and implementing many of the green building measures to reduce the operational and maintenance costs of their buildings. The decision-makers need to support the possibility of achieving sustainable measures of existing building rating systems such as LEED or BREEAM, and that would require an optimization model. The goal of this study is to maximize the</p> ... Show More
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Publication Date
Mon Oct 28 2019
Journal Name
Journal Of Mechanics Of Continua And Mathematical Sciences
Heuristic Initialization And Similarity Integration Based Model for Improving Extractive Multi-Document Summarization
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Publication Date
Sat Feb 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Using GIS Technique for evaluating water quality of Abu Zarag marsh during the flood season
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Abstract<p>This research deals with the most important heritage in Iraq, which are the Iraqi marshes, especially Abu Zarag marsh in Al-Nasiriyah city south of Iraq. The research is divided into two parts. The first part deals with evaluating the water quality parameters of Abu Zarag marsh for the period from December 2018 to April 2019 which is the flooding season. The parameters are Temperature, pH, Electrical Conductivity, Total Dissolved Solids, Alkalinity, Total Hardness, Turbidity, Dissolved Oxygen, Sulfate, Nitrate. The second part is a comparison between the water quality parameters during the recent period with the same period during the previous years from 2014 to 2019. The results are </p> ... Show More
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Publication Date
Wed Feb 26 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Cost and Quality of Documentary Credit in achieving the Competitive Advantage in Banks: An Applied Research in North Bank for Finance and Investment and The United Bank for Investment
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Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

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Publication Date
Sun Feb 10 2019
Journal Name
Iraqi National Journal Of Nursing Specialties
Self-Esteem and its Relationship with the Age, Gender and academic Achievement among the students of the south Iraq Colleges of Nursing
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Abstract
Objectives: this study aims to: (1). Assess self-esteem level and academic achievement for students of nursing colleges in southern Iraq. (2). Determine the relationship between levels of self-esteem and academic achievement of the student in the first semester. (3). Identify differences of self-esteem with gender and different age groups.
Methodology: a sample of (426 students) was purposively selected then collected by using a questionnaire which consisted of: I- Sociodemographic characteristics for assessing some important aspects of students, II- Rosenberg's Self-Esteem Scale (RSES) III- Iraq Grading Scale for assessing student achievement. Finally statistical analysis (SPSS) for data processing.
Results: study resu

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