Preferred Language
Articles
/
jpgiafs-1070
The possibility of adopting strategic management accounting techniques to increase competitiveness Iraqi economic units in light of the variables of the contemporary business environment.
...Show More Authors

The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental changes , Effective techniques appeared in the hands of departments that reflect the ability of (SMA) to analyze strategies to control the optimal use of resources. The research aimed to show performance improvement techniques and their importance in providing an information framework for a number of targeted techniques such as benchmarking, cost specifications, continuous improvement, and others. The research reached to invite business units in the Iraqi environment to use techniques as a work method to provide information to improve the efficiency and effectiveness of decision-making, and to use the holistic approach to measure the impact of strategic choices on performance.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jan 01 2017
Journal Name
Al–bahith Al–a'alami
The Coverage of Health Topics in Iraqi Press An analytical Study of Two Newspapers entitled 'al-Sabah and al-Mada' from January 1, 2007 to October 31, 2001
...Show More Authors

The current study aims to cover  the health topics  in the Iraqi  journalism ,  to know  the concern 's level  of the Iraqi journalism  when  covering  the health subjects and to know the size of its performance  under the diversity of  visual and audio medias. The researcher has discussed his research by wording it with a set of inquiries   that should be answered via the research and study.  He could have determined that by the following:

What is the concern's level of Iraqi journalism over the health subjects?  What are the forms and press arts that are functionalized by the Iraqi journalism as to get the health message to the republics?  What is t

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Jan 01 2018
Journal Name
Opcion
Reflection of strategic thinking on the organizational change
...Show More Authors

The purpose of this research is to determine the relationship between the strategic thinking and organizational change via the use of many statistical methods such as Simple linear regression equation. The 80% of the hypotheses of correlation and influence were established, and the research was reached a number of conclusions. Including the fluctuation of the level of strategic thinking capabilities in the sample surveyed. Although, there are certain levels, but an organization of this importance need to be higher. Based on these conclusions, the researcher has made some recommendations to address the findings of the research. Reflexión del pensamiento estratégico sobre el cambio organizacional Resumen El propósito de esta investigación

... Show More
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Risk Analysis in Group Life Insurance: An Applied Research in the General Iraqi Insurance Company
...Show More Authors

Insurance actions has become a task of the vital foundations on    which the international economy depends, where its presence helped in the development of economic resources in which human resource is considered the most important of these resources. Insurance companies play the biggest role in protecting this resource and minimizing the impact of the dangers that verify this condition.Human has worked hard to get rid of the dangers and its harm, and to devise many ways to prevent them. A risk management is considered within human’s creations in order to create a society with fewer negative risks impacts.

                On this basis, th

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 01 2016
Journal Name
Al-academy
OPTICAL ILLUSION IN IRAQI CONTEMPORARY PAINTING: رسل مظفر علي حسن
...Show More Authors

The excellence and uniqueness is what makes the artwork creative or not, and the School of Op. Art in Iraq came to reveal new phenomena distinct style, unique in units built, although a few worked in this aspect of the art, but they left their mark distinct, in the research, construction and installation of what binds them in heritage and civilization, it is a new vision of linking the past with the present, they adopt and engineering units may be architectural sometimes in composition, concluded a researcher at the end of the research to the main findings and conclusions, which is that more business was a square-shaped or semi-square, which is commensurate painting with visual, which is a set of vocabulary or repeat units, we do not fin

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the risks of foreign currency positions on the continuity of the economic unit : Applied research
...Show More Authors

The research aims to know the extent of the impact of the risks of foreign exchange centers represented in commitment risks, liquidity risks, and exchange rate risks on the continuity of the economic unit. The research in the light of its presentation of the intellectual, cognitive and applied contributions about the risks of foreign currency centers and the continuity of the economic unit, and represented the research community in the banking sector, and the sample included nine private commercial banks listed in the Iraq Stock Exchange, and they relied on the research on a time series consisting of four years that extended from one year 2017 to 2020. The research problem was the impact of the risks associated with foreign currency cent

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
The Communicative Functions in The Speech of The UAE National Anthem in The Light of The Eloquence of The Audience: زينب دريانورد (الغيصي) - رسول بلاوي - أحمد موسى البطاينة
...Show More Authors

  The national anthem is one of the most eloquent communicative discourses that the language establishes due to its deep impact on the audience and forms a broad mass base that interacts with the chanting of the national anthem. Moreover, communication is the cornerstone in building social and educational relations. From this point of view, the communicative approach studies language in the communicative context and its six important functions identified by linguist Roman Jacobson. The official UAE national anthem is considered as a model for expressing the enthusiasm of the Emirati Arab public, who is proud of their Arabism, loyalty and love of the homeland, because of the expressions that this anthem carries, urging the public to

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and analysing inequality in the Distribution of Economic Welfare in Suleimania Governorate during (2007):
...Show More Authors

Abstract

 The issue of inequality in distribution of income and / or consumption expenditure is related to economic welfare because there is an inverse relationship between the economic welfare on the one hand, and the degree of inequality, on the other hand. Despite the fact that inequality is considered as normal phenomenon in every society, but if it exceeded certain limits it will lead to undesirable economic, social and political consequences. Therefore, the availability of indicators about inequality is a necessary tool for planning and evaluation of economic development programs. So, current study is aiming at measuring and analyzing the degree of inequality in distribution of consumpti

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Unque Necklace ; ( Al – Iqd Al – Farid) ; A Reading in the Light of Speech Acts Theory
...Show More Authors

Summed up the idea of this research in an attempt to find the establishment of the knowledge convergence to show the features of verbal acts that occurred a prime location in the lesson deliberative theory book unique contract ( IbnAbdRabbaAndalusian ) to prove that Arabic was the old literary studies included many of the features of this theory in both theoretical and practical

View Publication Preview PDF
Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Engineering
Formal Characteristics of the Architectural Type of contemporary Mosques within the concept of Topology
...Show More Authors

Mosques could be considered as one of the most powerful architectural types throughout historical ages. With their highly symbolic formal legacy, Mosques  play an essential role in providing the Islamic city with its special identity. Nevertheless, the advent of digital technology and its ubiquity at different levels of architectural design marked the emergence of new tendencies in the Architecture of Mosques, represented by various models added to the storage of this architectural type. Consequently a review of these tendencies would be needed, aiming at pointing out the formal transformations and new suggested characteristics.

The paper investigates the surviving and the disappearing formal components of&n

... Show More
View Publication
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Economic Analysis for Construction in Ibn Khalduon s’ Muqaddimah
...Show More Authors

The specialist researcher  fined the relations between economic ideas with economic facts in his theory which called humanity building it is appeared clearly ( in Ibn Khalduons’ Muqaddimah) in a clothe of economic  social  phenomenon's as a systematical analysis in all fifty chapters of al Muqaddimah ,therefore this paper deal with  Ibn Khalduon economic thoughts as important says which describe the society building in its economic subjective  and  examine the relationship between The dissert and the city within economic says which are cover  the social analysis ,and determinate   the analysis objects  which clearly in this dualism  model ,between the state and economic bas

... Show More
View Publication Preview PDF
Crossref