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 Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Strategic Intelligence and Its Relation to Fifth Preparatory Students’ Achievement in Mathematics
...Show More Authors

The research seeks to identify the correlation relationship between strategic intelligence and fifth preparatory students’ achievement in mathematics. To achieve this objective, stratified random sampling were used based on participants’ gender and the branch of study. The sample consisted of (200) male and female fifth preparatory students for both (literary and scientific branch) who were displaced to Arbil city in Iraq for the academic year 2016-2017. As for research tool, the researcher administered strategic intelligence test to the study sample in the second semester which was designed by Ibrahim (2017), it includes (30) items divided into five domains (predictability, organized thinking, future view, motivation, and pa

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Employment cost management tools in the fast-track method Of the constructionindustries for the purpose of rationalizing costs: An applied research in the Shatt al-Diwaniya transference project General Authority for projects of irrigation and reclamation
...Show More Authors

The important factor in the success of construction projects is its ability to objective estimate of the cost of the project and adapt to the changes of the external environment, which is affected by a lot of elements and the requirements of the competitive environment. The faces of those projects are several problems in order to achieve particular goals. To overcome these difficulties has been the development of research in the last two decades and turn the focus on the role of the cost of project management, by providing information and assist management in planning and control of the budget among the main elements of the project, namely, (time-cost-quality),The research aims at the possibility of developing and implementing mechanisms

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Nov 15 2021
Journal Name
Studies Of Applied Economics
The Role of Market-Share Management Strategies in Explaining the Stocks Performance Variance of a Number of Industrial Companies- An Analytical Research
...Show More Authors

The study aims to know the nature of the expected relationship between market share management strategies and the variation in the performance of the shares of a number of Iraqi industrial companies listed in the Iraqi Stock Exchange. For the period (2005-2018) in the light of both the monthly closing prices and sales volume during the research period, the (Panel Data) method was relied on through a stylistic test (fixed effects model and random effects model), and the results determined the need to adopt the fixed effects model method for sample data and test Assumptions, the results showed the positive impact of market share according to its strategies on the performance of stocks according to its studied indicators (Treynor index

... Show More
View Publication
Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Digital collage in contemporary arts
...Show More Authors

The research tagged (Digital Collage in Contemporary Art) consisted of four chapters. The first chapter was devoted to the methodological framework of the research. The problem ended with the following questions: How does digital collage represent contemporary art? What is the variable at the level of meaning shifts in composing works according to the digital collage? Was the digital collage a qualitative leap in the path of the aesthetic pattern in art? How does digital collage interfere with contemporary life and societies? It included the aim of the research and its importance, while the second chapter dealt with two topics, the first (reading in the concept of collage), and the second (digital collage). The third chapter was devoted

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jul 17 2021
Journal Name
Revista Geintec-gestao Inovacao E Tecnologias
Moderating Role of Virtual Teams on the Relation between Cultural Intelligence and Strategic Excellence
...Show More Authors

Based on the theoretical review of researches and studies concerned with virtual teams in organizations, it was found that the role of virtual teams varies from case to another, and it may be positive or opposite. The purpose of the current research is to examine the role of virtual teams in the impact of cultural intelligence on the strategic excellence of Zain worldwide Group. An electronic questionnaire was designed through the (Google) and (Microsoft) forms, and distributed then on a sample of (146) participants with a high organizational level of the HRM departments within the group. The results showed that there was a positive moderator role of virtual teams in the relationship of cultural intelligence and strategic excellence

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Importance of the Corporate of Governances to the Activate the Quality and Integrity of Financial Reports
...Show More Authors

The study aims at showing the Importance of the Corporate of Governances to the Activate the quality and integrity of financial reports prepared inside the companies through explaining what they should be obliged to in writing the reports and financial and nonfinancial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.         &

... Show More
View Publication Preview PDF
Publication Date
Mon Sep 15 2025
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 17, Nº. 6, 2022, Págs. 391-395
A study of mental perception and sports confidence and their relationship to the motivation of sports achievement for the players of the Iraqi premier league football clubs
...Show More Authors

Autorías: Nuha Mohsin Dhahi, Ahmed Thare Hani, Muwafaq Obayes Khudhair. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2022. Artículo de Revista en Dialnet.

View Publication Preview PDF
Scopus (2)
Scopus
Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using modern techniques for determining the location of marketing outlet for product of the state company for vegetables oil
...Show More Authors

Were arranged this study on two sections, which included first section comparison between markets proposed through the use of transport models and the use of the program QSB for less costs , dependant the optimal solution  to chose the suggested market  to locate new market that achieve lower costs in the transport of goods from factories (ALRasheed ,ALAmeen , AlMaamun ) to points of sale, but the second part has included comparison of all methods of transport (The least cost method ,Vogels method , Results Approximations method , Total method) depending on the agenda of transport, which includes the market proposed selected from the first section and choose the way in which check the solution first best suited in terms

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Some Variables Affecting the Formulation of Pentoxifylline (PTX) as a Solid Sustained Release Dosage Form
...Show More Authors

An inert matrix  that is used to control the release of  (PTX) was prepared using Eudragit RL100 and RSPM types as matrix forming agent . The matrices were prepared by either dry granulation(slugging) , or wet granulation method using chloroform as a solvent evaporation vehichle. The cumulative release was adjusted by using polyvinylpyrollidone (PVP) or ethylcellulose (EC) polymers .The results indicated that   both methods of preparation were valid for incorporation PTX as a sustained release granules .Moreover ,the results revealed that best polymer used  was Eudragit RSPM in 3:20 polymer drug ratio .Besides to that ,   the results indicated that the release profiles were affected by  pH- medium&

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between Iraq's foreign trade and economic growth analysis For the period (2013-1980)
...Show More Authors

Abstract

This study highlights the importance of Iraq in the analysis of foreign trade and economic growth for the period (1980 - 2013) is an attempt to determine the equilibrium relationship long term and short term between these two variables were used ARDL model to explain the economic relationship between the two variables.

To achieve the objectives of the research has been the standard model estimate after testing the stability of exports X data series, and imports M, and GDP current prices, and exchange rate EXR, and verify the existence of a joint integration relationship between these variables.

In order to achieve the objectives of the research it

... Show More
View Publication Preview PDF
Crossref (2)
Crossref