The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

The present work included qualitative study of epiphytic algae on dead and living stems, leaves of the aquatic plant Phragmitesaustralis Trin ex Stand, in Tigris River in AL- Jadria Site in Baghdad during Autumn 2014, Winter 2015, Spring 2015, and Summer 2015. The physical and chemical parameters of River’s water were studied (water temperature, pH, electric conductivity, Salinity, TSS, TDS, turbidity, light intensity, dissolve oxygen, BOD5, alkalinity, total hardness, calcium, magnesium and plant nutrient). A total of 142 isolates of epiphytic algae were identified. Diatoms were dominant by 117 isolates followed by Cyanobacteria (13isolates), Chlorophyta (11 isolates) and Rhodophyta (1 isolate), Variations in the isolates number were rec

The biochar prepared from sawdust raw material was applied in this study for the treatment of wastewater polluted with methyl orange dye. The effect of pH (2-11), initial concertation (50-250 mg/L) and time were studied. The isotherm of Langmuir, Frendluch and temkin models studied. The Langmuir model was the best to explain the adsorption process, maximum uptake was 136.67 mg/g at 25C^o of methyl orange dye. Equilibrium reached after four hours of contact for most adsorbents.The values of thermodynamic parameters ∆G were negative at various temperatures, so the process spontaneous, while ∆H values were 16683 j/mol and ∆S values was 60.82 j/mol.k.

New technologies have risen into popularity causing the Liquid membrane techniques to evolve over other separation techniques due to its high selectivity and recovery, increased fluxes, and reduced investment and operating cost. This work focuses on extracting Methylene Blue (MB), a cationic dye using a simple BLM separation technique from its aqueous phase. It combines extraction and stripping in a single unit operation. The feed phase was an aqueous solution of MB, the solvent chosen was soybean oil for the liquid/organic membrane phase, and tri-octyl amine acted as a carrier. The strip phase was a hydrochloric acid solution for this study. A two-phase equilibrium study was done to choose the correct solvent, carrier,

   In this study, the circulating fluidized bed was used to remove the Tetracycline from wastewater utilizing a pistachio shell coated with ZnO nanoparticles. Several parameters including, Tetracycline solution flowrate, initial static bed height, Tetracycline initial concentration and airflow rate were systematically examined to show their effect on the breakthrough curve and the required time to reach the adsorption capacity and thus draw the fully saturated curve of the adsorbent. Results showed that using ZnO nanoparticles will increase the adsorbent surface area and pores and as a result the adsorption increased, also the required time for adsorbent saturation increased and thus the removal efficiency may be achieved at mi

This study investigates the influence of Strategic Consensus (SC) on Organizational Performance (OP), with Strategic Alignment (SA) serving as a mediating variable, within private academic institutions in Iraq. The research utilized scales developed to measure each variable: SC, OP, and SA, all of which are unidimensional. The sample comprised 131 senior participants, including deans and faculty council members, with questionnaires distributed across three institutions: Dijla University College (35 respondents), Baghdad College of Economic Sciences (31 respondents), and the University of Uruk (65 respondents). Data analysis employed various statistical techniques, including normality testing, confirmatory factor analysis, descriptive statis

Objective(s): To measure the level of job satisfaction and job performance of nurses and to find out
the association between participants' socio-demographic characteristic of nurse and their job
satisfaction and job performance.
Methodology: A descriptive analytic study design was carried out to measure the nurses' level of job
satisfaction and job performance in Al-Suwaira general hospital and to find out the association between
nurses and their socio-demographic characteristic. The study was started from March 5th, 2017 to
September 31th, 2017. The sample was Non - probability (purposive) sample of (100) nurses were
selected according to the study that are actual working in nursing department in Al-Suwaira General<

The direct electron transfer behavior of hemoglobin that is immobilized onto screen-printed carbon electrode (SPCE) modified with silver nanoparticles (AgNPs) and chitosan (CS) was studied in this work. Cyclic voltametry and spectrophotometry were used to characterize the hemoglobin (Hb) bioconjunction with AgNPs and CS. Results of the modified electrode showed quasi-reversible redox peaks with a formal potential of (-0.245 V) versus Ag/AgCl in 0.1 M phosphate buffer solution (PBS), pH7, at a scan rate of 0.1 Vs-1. The charge transfer coefficient (α) was 0.48 and the apparent electron transfer rate constant (Ks) was 0.47 s-1. The electrode was used as a hydrogen peroxide biosensor with a linear response over 3 to 240 µM and a detection li