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Role Lean Accounting in Support Corporate Governance to Achieve a Competitive Advantage: An Application Study in Diala State Company for Electrical industrial
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        The modern business environment has witnesses tremendous developments as a result of the globalization of markets and economic openness and technological as well as the acquisition of the issue of corporate governance of great importance regarding it as one of the global innovations trends of control provisions on the management of companies as result of these developments ,increasing on competition between economic unit ,thus a decrease in market share because they do not take into account the response to the requirements of customers ,which kept her to search a modern management accounting methods to help them keep up with the changes and the availability of information for the various administrative levels for companies and improve its competitive position. The current study gained its importance through the availability of framework applied in the strengthening of corporate governance through the recent trend of the state in the application of corporate governance of state owned using the methods of modern management and focusing on the application of  graceful accounting ,which is the most available of information for management for both levels a management council and executive management thus to achieve a competitive          

advantage through customer satisfaction . The study aimed to pay attention to the application of lean  accounting because of their active role to increase the strengthening of the system of corporate governance and to identify the term governance of its various aspects referring to the importance of the application and the positive impact of the accounting methods of modern management on the strengthening of corporate governance focusing the concept of customer satisfaction as a essential feature to achieve a competitive advantage.

 

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Test Wisdom of Postgraduates at the University of Samarra and Its Relationship to Learning and Psychological Tension: Test Wisdom of Postgraduates at the University of Samarra and Its Relationship to Learning and Psychological Tension
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Abstract

The aim of the present research is to identify the test wisdom and the preoccupation with learning and psychological tension among postgraduate students at the University of Samarra according to the variables of the department,  gender,  age,  and employee or non-employee, and revealing the relationship between the test wisdom and the preoccupation with learning and psychological tension. The research sample consisted of (75) students randomly selected from postgraduate students at the college of Education. The researcher applies test –wisdom of (Mellman & Ebel) and measurement of preoccupation with learning prepared by (Al-zaabi 2013) also, the researcher used the scale of t

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Educational value Implied in Secondary School Principals' weekly Speeches at Baghdad
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The research falls in to three sections: the first section has two parts; the first one includes a general description of the research: its   problem, aim, limitations, methodology, and the terminological definition. The second part presents historical background of the weekly school speeches in Iraq and their types. Section Two has two parts: the first is about the principles of writing weekly speeches, their elements, and principals, their conditions. As for the second part, it is about introducing four samples of weekly school speeches distributed as two taken from Al-karkh sector and two taken from Al-rusafa'a sector. The third section: analyzing the content of the sample and giving a short historical background abo

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Study the Effects of Olive Leaves Extracts in the activity of the enzyme GOT and their Biological Activities
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The olive tree, has been used it is important plant for the time being some of their parts on a large scale in the treatment of gastrointestinal disorders and stimulate circulation . Moreover, it is used as antibacterial material and also to address some of the respiratory system, diabetes, food preservation osteoporosis. This study involved the collection of olive leaves from different areas in Baghdad / Iraq. These leaves have been harvested, wash it, then dried and crushed, where the study aimed to identify the active ingredients and chemical elements in the olive leaf as well as its effect on the action of GOT enzyme .The study showed that the aqueous extracts (cold and hot) of the olive leaves powder are acidic in nature pH values

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Publication Date
Tue Oct 01 2019
Journal Name
Biochem. Cell. Arch
MORPHOLOGICAL COMPARATIVE STUDY OF THE STOMACH IN THE FELIS CATUS (DOMESTIC CAT) AND SCIURUS CAROLINESIS (EASTERN GRAY SQURRIEL)
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Publication Date
Sat Dec 25 2021
Journal Name
International Journal Of Drug Delivery Technology
Study of Main Factors Affecting the Leakage of Aluminum into the Food Wrapped in Aluminum Foil During Cooking
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Different cooking conditions were examined for aluminum content in food cooked while wrapped with aluminum foil. The influence of each anticipated factor (the acidity of the cooking medium, type of acids normally used in cuisines namely acetic and tartaric acids, various cooking temperatures, influence of the presence of sodium chloride salt, the effect of cooking oil, and the length of time of cooking) was studied thoroughly as a function of aluminum degraded out of the aluminum foils to the medium. The experimental samples were digested with nitric acid upon fulfillment of examining each factor separately before quantifying aluminum with the sensitive technique of atomic absorption spectroscopy. The outcomes of the study have shown that t

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Publication Date
Fri Sep 19 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Analysis of antimicrobial activity of root canal sealers against endodontic pathogens using agar diffusion test (In vitro study)
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Background: Antibacterial action of root canal filling is an important factor for successful root canal treatment, so the aim of the study was to identify and to compare the antimicrobial effect of new sealer (GuttaFlow) to commonly used endodontic sealers (AH Plus, Apexit and EndoFill) against four endodontic microbes. Materials and methods: Twenty patients aged (30-40) years with infected root canals were selected. Four types of microorganisms were isolated from root canals (E faecalis, Staphylococcus aureus, E coli and Candida albicans) and cultured on Mueller Hinton agar Petri-dishes. After identification and isolation of bacterial species, agar diffusion method was used to assess the antibacterial action of four contemporary endodontic

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Publication Date
Sun Oct 09 2022
Journal Name
Journal Of Research In Medical And Dental Science
Efficacy of Locally Applied K-Carrageenan on the Healing of Thermal Burn in Rat-Experimental Model: Histological Study
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ABSTRACT Wound is damage or disruption to the normal anatomical structure and function. Carrageenan is sulphated polysaccharide found in Gigartina, Chondrus and Eucheuma species in the red algal family. Having anticancer, anti-inflammatory and renewal of tissues. Our study aimed to detect the role of kappa carrageenan in the burned skin wound repair. Skin burn were performed in the right and left cheek of 20 male rats (aged 7-8 weeks weighing 300-350 g). Burned skin rats were categorized into two equal groups. Burned areas of right side were treated with a local application of 1 ml of kappa carrageenan solution once daily (treatment group) and the left side receive no treatment (control group). After 5, and 10 days, 5 rats from each

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
Study and measurements of the uranium and amorphous crystals concentrations in urine samples of breast cancer female patients
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In this work, Kinetic Phosphorescence Analyzer (KPA) has been used to measure the concentrations of uranium (UC) and Amorphous crystals (AMO) in urine samples of breast cancer patients in Baghdad. Additionally, a relation between UC and AMO with respect to patient's age has been deduced and studied.
Forty one urine samples of patients and five for healthy were taken from females lived in different residential area of Baghdad. The measured maximum UC value for urine samples of patients was 2.35 ± 0.053, the minimum value was 0.86 ± 0.034 μg/L, and an overall average was 1.6 ± 0.027 μg/L while the average UC for healthy females was 1.03 ± 0.020 μg/L.
From these results, AMO concentrations were found for all breast cancer patie

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Publication Date
Tue Jan 01 2002
Journal Name
Msc Thesis
Anatomical , Histological and Ultrastructural Study of the Hypophysis and Epiphysis Cerebri in Common Quail . Coturnix coturnix coturnix L
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Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
Preliminary study of the insulin growth factor binding protein-3 (IGFBP3) level in Iraqi women with breast cancer
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Here, a high sensitive method for biomarker identification according to nanostructure, using enzyme-linked immunosorbent assays (ELISAs), called Nano-ELISA, was presented. Different shapes of gold nanostructures (star and sphere; GNSs and GNPs) with a particle size of 40 nm for sphere particles were altered with a monoclonal antibody (Ab) as a detector Ab. To amplify the optical signal, gold nanostructures were employed as carriers of the signaling specific antibody against insulin growth factor binding protein- 3 (IGFBP-3). The substrate was catalytically oxidized by the Horseradish Peroxidase (HRP) conjugated gold nanostructure, and HRP also enhanced the optical signals, reflecting the amount of the targeting IGFBP-3. In comparison to t

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