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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
Tue Aug 27 2024
Journal Name
Algorithms
Multithreading-Based Algorithm for High-Performance Tchebichef Polynomials with Higher Orders
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Tchebichef polynomials (TPs) play a crucial role in various fields of mathematics and applied sciences, including numerical analysis, image and signal processing, and computer vision. This is due to the unique properties of the TPs and their remarkable performance. Nowadays, the demand for high-quality images (2D signals) is increasing and is expected to continue growing. The processing of these signals requires the generation of accurate and fast polynomials. The existing algorithms generate the TPs sequentially, and this is considered as computationally costly for high-order and larger-sized polynomials. To this end, we present a new efficient solution to overcome the limitation of sequential algorithms. The presented algorithm us

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Publication Date
Sun Dec 01 2024
Journal Name
Baghdad Science Journal
Densenet Model for Binary Glaucoma Classification Performance Assessment with Texture Feature
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تعتبر شبكية العين جزءًا مهمًا من العين لأن الأطباء يستخدمون صورها لتشخيص العديد من أمراض العيون مثل الجلوكوما واعتلال الشبكية السكري وإعتام عدسة العين. في الواقع، يعد تصوير الشبكية المجزأ أداة قوية للكشف عن النمو غير العادي في منطقة العين بالإضافة إلى تحديد حجم وبنية القرص البصري. يمكن أن يؤدي الجلوكوما إلى إتلاف القرص البصري، مما يغير مظهر القرص البصري للعين. تعمل تقنيتنا على الكشف عن الجلوكوما وتصنيفه

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Magnetic Field with Nanofluid on Heat Transfer in a Horizontal Pipe
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This work presents an experimental study of heat transfer and flow of distilled water and metal oxide nanofluid Fe3O4-distilled water at concentrations of (φ = 0.3, 0.6, 0.9 %) by volume in a horizontal pipe with constant magnetic field. All the tests are carried out with Reynolds number range (2900-9820) and uniform heat flux (11262-19562 W/m2). The results show that, the nanofluid concentration and magnetic intensity increase, the Nusselt number increases. The maximum enhancement in Nusselt number with magnetic nanofluid is (5.4 %, 26.4 %, 42.7 %) for volume concentration (0.3, 0.6, 0.9 %) respectively. The enhancement is maximized with magnetic intensity (0.1, 0.2, 0.3 tesla) respectively to (43.9, 44

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Publication Date
Tue Dec 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Studying the Factors Effect on the Flowability of (ZnO – CuO/ Al2O3) Catalyst with Blending of Different Lubricants through Hopper
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One of the most important problems in tablet process is to control the flow of the catalyst through the hopper; Controlling the flow can be done either by changing the size of particles or added the different lubricant (stearic acid, starch, graphite) or blending of different lubricants. The study showed that we can control (increase or decrease) on the flow of the catalyst through the hopper by blending different lubricants for the constant percentage. The flow increasing when particles size (0.6 mm) and then decrease with or without lubricants, no effect on flow when particles size lower than (0.2 mm) with use that lubricants, and good flow on (0.4 mm) when use stearic acid and starch.

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Publication Date
Sun Dec 28 2014
Journal Name
Journal Of Physical Education
Setting standards for the quality of the performance scale school Aariyadah from the viewpoint of supervisors (specialists and technicians) in the districts of Baghdad breeding
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To achieve excellence in the quality of performance in school sports administration, which has suffered a lot of problems and constraints on the administrative system, supervision and education level as well as the regulatory environment and available resources available and contribute to the provision of some processors and overcome difficulties to participate in the formation of the individual good of itself and society through sports activities. Hence the importance came this study to create a reference to the quality of the performance criteria school sports from the perspective of supervisors (specialists and technicians) in the districts of breeding Baghdad, to be of help to all those involved in school sports and maintaining an excep

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Publication Date
Sun Jun 30 2024
Journal Name
Modern Sport
Evaluating the Effectiveness of Using the Kinesthetic Teaching Style by Basketball Instructors in Practical Lessons from the Students' Perspective
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Advancements and modernizations introduced into the educational and pedagogical systems have significantly impacted teaching processes and how subjects are presented and explained to students. The focus has shifted to how learners interact with the material they need to learn, providing sufficient opportunities for learning and granting them freedom and self-confidence to achieve learning objectives. The research problem stems from the researcher's experience as a lecturer in the College of Physical Education and Sports Science, particularly in teaching basketball. She observed that some instructors were deficient in using the most effective teaching methods. The researcher formulated her research question based on these observations: "What

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Deconstruction and the Acting Performance for the Shakespearean Character in the Iraqi Theatre: هيثم عبد الرزاق علي-اياد طارش ساجت
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Researchers classified deconstruction as a strategy concerned with reading the philosophical, literary, artistic and critical texts according to (construction and deconstruction) binarism, which is an applied procedural space that calls for researching the layers of meaning and its non-closure. It establishes reversals in the text level.  The center changes into a margin and vice versa.  Thus the two researchers sought to study the deconstruction strategy and its work in the theatre field, that deconstruction is considered one of the most important modern currents  that actively inters in reading the theatre show.  The research studies the procedure of the construction and deconstruction of the Iraqi theatre actor reg

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
The Prediction of COVID 19 Disease Using Feature Selection Techniques
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Abstract<p>COVID 19 has spread rapidly around the world due to the lack of a suitable vaccine; therefore the early prediction of those infected with this virus is extremely important attempting to control it by quarantining the infected people and giving them possible medical attention to limit its spread. This work suggests a model for predicting the COVID 19 virus using feature selection techniques. The proposed model consists of three stages which include the preprocessing stage, the features selection stage, and the classification stage. This work uses a data set consists of 8571 records, with forty features for patients from different countries. Two feature selection techniques are used in </p> ... Show More
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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Physical Education
Constructing and Standardizing A Test For Measuring Legs' Vertical Strength Defined by Speed in Youth Basketball
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The tests that measure special strength defined by speed contributes a great deal in evaluating the players' weaknesses and strengths so as to aid coaches judge their players according to scientific and objective measurements. The problem of the study lies in answering the following question : is there a test that measures legs' vertical strength defined by speed especially for youth basketball players? The aim of the research was to construct and standardize a test for measuring legs' vertical strength defined by speed in youth basketball. The subjects of the study were 74 youth basketball players from Baghdad. The researchers concluded that the test measures leg's vertical strength defined by speed for youth basketball players as well as

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Publication Date
Mon May 01 2023
Journal Name
Journal Of Building Engineering
The influence of earthquake characteristics on the seismic performance of reinforced concrete buildings in Australia with varying heights
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In Australia, most of the existing buildings were designed before the release of the Australian standard for earthquake actions in 2007. Therefore, many existing buildings in Australia lack adequate seismic design, and their seismic performance must be assessed. The recent earthquake that struck Mansfield, Victoria near Melbourne elevated the need to produce fragility curves for existing reinforced concrete (RC) buildings in Australia. Fragility curves are frequently utilized to assess buildings’ seismic performance and it is defined as the demand probability surpassing capacity at a given intensity level. Numerous factors can influence the results of the fragility assessment of RC buildings. Among the most important factors that can affe

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