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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
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Financial performance evaluation using some indicators of value creation (Analytical study of selected sample of Iraqi banks)
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The research of three-based financial indicators to create value for shareholders, have been identified research problem in a number of the questions revolved around the extent to which it can express its based performance metrics to create value for the essence and the reality of the surveyed enterprises performance, Can the departments surveyed companies to choose the scale or the most harmonizing index and an expression of the actual performance of the company, has the goal of research is to diagnose the strengths and weaknesses in the performance of the surveyed enterprises through the use of a number of based on the concept of creating economic value and the search for the most suitable indicator to the reality of the perfor

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Publication Date
Wed Jun 30 2021
Journal Name
Modern Sport
Motor capacity and its relationship with some indicators Albaiukinmetekih and performance of the wheel of human skill
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The research problem is represented in the weakness of reliance on the role of some motor abilities (flexibility, balance and compatibility) in biomechanical indicators and the performance of a large number of gymnastics skills, including the skill of the human wheel, in addition to the lack of reliance on the use of video imaging of the skill in order to analyze its path and identify its weaknesses. The research aimed to identify the relationship between motor abilities, biomechanical indicators and the degree of performance of the skill of the human wheel, and the descriptive method was used on its own, chosen in an intentional method, consisting of (10) students from the third stage in the Department of Physical Education and Sp

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Effectiveness of Indicators of Financial Discipline in Strengthening the Exchange Rate, with a Special Reference to Iraq
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Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government.  Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stabi

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Low-carbon Technologies
Performance evaluation of the photovoltaic thermal system with a fin array and surface zigzag layout
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Abstract<p>Solar photovoltaic (PV) has many environmental benefits and it is considered to be a practical alternative to traditional energy generation. The electrical conversion efficiency of such systems is inherently limited due to the relatively high thermal resistance of the PV components. An approach for intensifying electrical and thermal production of air-type photovoltaic thermal (PVT) systems via applying a combination of fins and surface zigzags was proposed in this paper. This research study aims to apply three performance enhancers: case B, including internal fins; case C, back surface zigzags; and case D, combinations of fins and surface zigzags; whereas the baseline smooth duct rep</p> ... Show More
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Publication Date
Sun Jan 01 2017
Journal Name
Lecture Notes In Computer Science
Constrained Differential Evolution for Cost and Energy Efficiency Optimization in 5G Wireless Networks
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The majority of real-world problems involve not only finding the optimal solution, but also this solution must satisfy one or more constraints. Differential evolution (DE) algorithm with constraints handling has been proposed to solve one of the most fundamental problems in cellular network design. This proposed method has been applied to solve the radio network planning (RNP) in the forthcoming 5G Long Term Evolution (5G LTE) wireless cellular network, that satisfies both deployment cost and energy savings by reducing the number of deployed micro base stations (BSs) in an area of interest. Practically, this has been implemented using constrained strategy that must guarantee good coverage for the users as well. Three differential evolution

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Investigation of Load and Pressure Distribution on Wing with Wake Rollup for Low Speed Aircraft
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The presented work shows a preliminary analytic method for estimation of load and pressure distributions on low speed wings with flow separation and wake rollup phenomena’s. A higher order vortex panel method is coupled with the numerical lifting line theory by means of iterative procedure including models of separation and wake rollup. The computer programs are written in FORTRAN which are stable and efficient.

      The capability of the present method is investigated through a number of test cases with different types of wing sections (NACA 0012 and GA(W)-1) for different aspect ratios and angles of attack, the results include the lift and drag curves, lift and pressure distributions along the wing s

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Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
A Review on Models for Evaluating Rock Petrophysical Properties
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The evaluation of subsurface formations as applied to oil well drilling started around 50 years ago. Generally, the curent review articule includes all methods for coring, logging, testing, and sampling. Also the methods for deciphering logs and laboratory tests that are relevant to assessing formations beneath the surface, including a look at the fluids they contain are discussed. Casing is occasionally set in order to more precisely evaluate the formations; as a result, this procedure is also taken into account while evaluating the formations. The petrophysics of reservoir rocks is the branch of science interested in studying chemical and physical properties of permeable media and the components of reservoir rocks which are associated

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Synthesis and Study of the Antimicrobial Activity of Modified Polyvinyl Alcohol Films Incorporated with Silver Nanoparticles
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       A new class of biologically active nanocomposites and modified polymers based on poly (vinyl alcohol) (PVA) with some organic compounds [II, IV, V and VI] were synthesized using silver nanoparticles (Ag-NPs). All compounds were synthesized using nucleophilic substitution interactions and characterized by FTIR, DSC and TGA. The biological activity of the modified polymers was evaluated against: gram (+) (staphylococcus aureus) and gram (-): (Es cherichia coli bacteria). Antimicrobial films are developed based on modified poly (vinyl alcohol) MPVA and Ag-NPs nanoparticles. The nanocomposites and modified polymers showed better antibacterial activities against Escherichia coli (Gram negative) than against Staphyloc

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Publication Date
Wed Aug 13 2014
Journal Name
Journal Of Biotechnology Research Center
In Vivo Study for Measuring the Toxicity of Heat Stable Enterotoxin (a) Produced by Enterotoxigenic Escherichia coli in Mice
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This research was conducted to measure the safety of heat stable enterotoxin a (STa) produced by enterotoxigenic Escherichia coli, through studying its toxic effect on mice since it showed a promising effect in reducing the proliferation of colorectal cancer cells. The cytogenetic effect was determined after giving five different doses (100, 200, 400, 800 and 1600)μg/Kg in comparison with negative (phosphate buffer saline / PBS) and positive (mitomycin C/ MMC, at doses of 2 and 5μg/Kg) controls on mouse bone marrow cells by employing the following parameters: mitotic index, chromosomal aberrations and micronucleus, also, the serum level of liver functional enzymes (GOT, GPT, ALP) was recorded. In addition, lethal dose 50 (LD 50) with cert

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Statistical quality control charts for measuring educational service quality at Albaha University, Saudi Arabia, from the viewpoint of students
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تم استخدام خرائط ضبط الجودة الإحصائية لتقييم جودة الخدمة التعليمية في جامعة الباحة،  ويهدف هذا البحث إلى استخدام خرائط ضبط الجودة الإحصائية لقياس مستوى الجودة وفجوة الجودة بين توقعات الطلبة وإدراكاتهم لمستوى الخدمة الذي تقدمه جامعة الباحة. حيث تم اختيار عينة من 200 طالب وطالبة عشوائيا باستخدام العشوائية العنقودية من 4 كليات خلال الفترة 01 – 30/2015م، وجمعت البيانات من خلال استبيان جودة الخدمة الذي يقيس ت

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