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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 Dec 28 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
Predicting the Sporting Achievement in the Pole Vault for Men Using Artificial Neural Networks
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The physical sports sector in Iraq suffers from the problem of achieving sports achievements in individual and team games in various Asian and international competitions, for many reasons, including the lack of exploitation of modern, accurate and flexible technologies and means, especially in the field of information technology, especially the technology of artificial neural networks. The main goal of this study is to build an intelligent mathematical model to predict sport achievement in pole vaulting for men, the methodology of the research included the use of five variables as inputs to the neural network, which are Avarage of Speed (m/sec in Before distance 05 meters latest and Distance 05 meters latest, The maximum speed achieved in t

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Publication Date
Mon Mar 12 2018
Journal Name
Arabian Journal For Science And Engineering
Estimate Level of Radon Concentration for Drinking Water in Some Regions of Baghdad City
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Publication Date
Thu Mar 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Adenine as Environmentally- Friendly Corrosion Inhibitor for Stainless Steel in Sodium Chloride Acid Solution
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The corrosion behavior and the influence of the concentration of adenine (AD) on the corrosion of 316L stainless steel in 0.6 mol.dm-3 sodium chloride acid solutions were studied. The research was performed in two pH values (pH=2 and pH=4) over the temperature range (293- 308)K. The investigation involved electrochemical polarization method using potentiostatic technique. Tafel polarization study revealed that (AD) acted as a mixed inhibitor. The inhibition efficiency increased with an increase in the concentration of adenine, but decreased with increase in temperature. (efficiency= 87% at 0.01 M AD & at T= 293K). The adsorption of (AD) has been found to occur on the surface of 316L stainless steel according to the Langmuir isotherm.

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Health Problems for the Elderly at the Nursing Home in Baghdad city
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Objective: Assessment of health problems and identify demographical information to elderly. Methodology:
it is a descriptive study, data were collected by the researchers depended on the direct interview with the
elderly by using the study instrument (questionnaire) as well as review the records of the geriatric.
Results: The majority of study sample (66%) were males and (24.3%) were within age group (70-74) years,
(44.7%) were widows, and (41.7%) did not read and write. This study applied the international classification
of diseases(short-table) in (11) items, which stated that most of the elderly were complaining from
health problems: debility of hearing (80.65%), eczema or allergies (69.35%), debility of vision (66.9

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Publication Date
Thu Nov 23 2017
Journal Name
Brazilian Journal Of Analytical Chemistry
Microvolume-DLLME for the Spectrophotometric Determination of Clidinium Bromide in Drug, Urine, and Serum
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The present study combines UV-Vis spectrophotometry and dispersive liquid-liquid microextraction (DLLME) for the preconcentration and determination of trace level clidinium bromide (Clid) in pharmaceutical preparation and real samples. The method is based on ion-pair formation between Clid and bromocresol green in aqueous solution using citrate buffer (pH = 3). The colored product was first extracted using a mixture of 800 µL acetonitrile and 300 µL chloroform solvents. Then, a spectrophotometric measurement of sediment phase was performed at λ = 420 nm. The important parameters affecting the efficiency of DLLME were optimized. Under the optimum conditions, the calibration graphs of standard -1 (Std.), drug, urine and serum were ranged

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Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Geological Journal
Geochemical Criteria for Discriminating Shallow and Deep Environments in Oligocene-Miocene Succession, Western Iraq
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The geochemical study of the Oligocene-Miocene succession Anah, Euphrates, and Fatha formations, western Iraq, was carried out to discriminate their depositional environments. Different major and trace patterns were observed between these formations. The major elements (Ca, Mg, Fe, Mn, K, and Na) and trace elements (Li, V, Cr, Co, Ni, Cu, Zn, Ga, Rb, Sr, Zr, Cs, Ba, Hf, W, Pb, Th, and U) are a function of the setting of the depositional environments. The reefal facies have lower concentrations of MgO, Li, Cr, Co, Ni, Ga, Rb, Zr, and Ba than marine and lagoonal facies but have higher concentrations of CaO, V, and Sr than it. Whereas dolomitic limestone facies are enriched V, and U while depletion in Li, Cr, Ni, Ga, Rb, Sr, Zr, Ba, an

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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Radiation doses assessment for workers on radiation measuring devices response check in RNSD laboratories
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Radiation measuring devices need to periodic calibration process to examine their sensitivity and the extent of the response. This study is used to evaluate the radiation doses of the workers in the laboratories of the Directorate of Safety as a result of the use of point sources in calibrating of the devices in two ways, the first is the direct measurement by the FAG device and the others using RESRAD and RAD PRO programs. The total doses values using FAG were (2.57 μSv/y, 102.3 μSv/y and 20.75 μSv/y for TLD laboratory, Gamma spectroscopy analyses (GSA) laboratory and equipment store respectively, and the total doses that calculated using RESRAD and RAD PRO were 1.518 μSv/y, 76.65 μSv/y and 21.2 μSv/y for the above laboratories. t

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Publication Date
Wed May 31 2017
Journal Name
Journal Of Engineering
Evaluating the Performance of High Modulus Asphalt Concrete Mixture for Base Course in Iraq
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In the 1980s, the French Administration Roads LCPC developed high modulus mixtures (EME) by using hard binder. This type of mixture presented good resistance to moisture damage and improved . mechanical properties for asphalt mixtures including high modulus, good fatigue behaviour and excellent resistance to rutting. In Iraq, this type of mixture has not been used yet. The main objective of this research is to evaluate the performance of high modulus mixtures and comparing them with the conventional mixture, to achieve this objective, asphalt concrete mixes were prepared and then tested to evaluate their engineering properties which include moisture damage, resilient modulus, permanent deformation and fatigue characteristics. These prope

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Comparison between diode laser and scalpel for lip lengthening in patients with gummy smile
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Background: lip lengthening procedure is one of the surgical options for the correction of gummy smile in patients with short upper lip. Methods: A comparative clinical study was conducted on 15 patients requiring lip lengthening procedure for the esthetic correction of excessive gingival exposure with gummy smile. Scalpel was used in seven patients and diode laser in the remaining eight patients. Under infiltration anesthesia, about one cm strip of mucosa was excised at the vestibular depth and the mucosa of the lip was sutured to the alveolar mucosa. Results: The diode laser group demonstrated less postoperative pain and swelling. Regarding postoperative ecchymosis, three patients in the scalpel group developed ecchymosis and no cases

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Publication Date
Thu Dec 04 2014
Journal Name
Engineering And Technology Journal
Optimization of the Time Required for Determination of the Total Dissolved Salts in Soil ‫
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