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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
Thu Oct 01 2009
Journal Name
Journal Of The College Of Languages (jcl)
Computer-assisted Programme for the Teaching of the English Syllable in RP Allophonic Pronunciation
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Native speakers of English from different parts of the world have different accents,but the differences of accents are mainly the result of differences in the sound of  vowels  and consonants . The actual use of all these sounds in combination leads the speaker to produce a number of segments which only appear on the production level and realized on the perceptual  one . RP pronunciation represents the teachable variety in all Iraqi universities because it is the most acceptable and understandable accent all over the world and not only in South East London ..The structure of the English syllable in RP  pronunciation is influenced by the appearance of certain allophones especially aspiration and glottalization which ch

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Publication Date
Fri Jun 30 2023
Journal Name
The International Tinnitus Journal
Is Topical Nasal Steroid Useful for Treatment of Otitis Media with Effusion in Children?
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Background: Otitis media with effusion is a common and important pediatric clinical problem; it is the leading cause of hearing impairment in children. Medical treatment remains controversial. Aim: To evaluate the usefulness of using topical nasal steroids in the treatment of otitis media with effusion. Patients and Methods: Between November 2019 and October 2022, a prospective controlled clinical study was carried out in the department of otolaryngology at Al-Jerrahat Teaching Hospital in Medical City, Baghdad, Iraq. This study comprised 40 patients with bilateral otitis media with effusion (23 males, 17 females). Two groups were created for the patients. Patients in group A (20 patients) were treated with mometasone furoate nasal spra

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Publication Date
Sun Dec 02 2018
Journal Name
Iraqi Journal Of Physics
Optical emission spectroscopy for studying the exploding copper wire plasma parameters in distilled water
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This work aims to study the exploding copper wire plasma parameters by optical emission spectroscopy. The emission spectra of the copper plasma have been recorded and analyzed The plasma electron temperature (Te), was calculated by Boltzmann plot, and the electron density (ne) calculated by using Stark broadening method for different copper wire diameter (0.18, 0.24 and 0.3 mm) and current
of 75A in distilled water. The hydrogen (Hα line) 656.279 nm was used to calculate the electron density for different wire diameters by Stark broadening. It was found that the electron density ne decrease from 22.4×1016 cm-3 to 17×1016 cm-3 with increasing wire diameter from 0.18 mm to 0.3 mm while the electron temperatures increase from 0.741 to

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Petroleum Science And Engineering
Performance evaluation of analytical methods in linear flow data for hydraulically-fractured gas wells
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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Global Pharma Technology
New Record for Science Salvia margasurica Al-Musawi & Al- Hussaini, (Labiatae) in Iraq
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Background The study covered thirty-three species which grown wildly in Iraq and a comparative study for all kinds of morphological characters were done. Principal Findings The most stable and important taxonomic characters were pointed out, diagrams, illustrations, scheduals, micrographs were also documented. Stamens, nutlets, basal leaves, bracts, bracteoles, calyces, corollas and their trichomes were very important taxanomic characters. The trichomes were variable in variable species therefore used as a diagnostic characters for the species. Conclusions New species Salvia margasurica Al-Musawi & Al-Hussaini was suggested to be new record for science. Keywords: Salvia, Morphology, Spec. Nov.

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Publication Date
Fri Mar 01 2019
Journal Name
2019 9th International Ieee/embs Conference On Neural Engineering (ner)
Differences in EMG Feature Space between Able-Bodied and Amputee Subjects for Myoelectric Control
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Publication Date
Wed May 13 2020
Journal Name
Nonlinear Engineering
Two meshless methods for solving nonlinear ordinary differential equations in engineering and applied sciences
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Abstract<p>In this paper, two meshless methods have been introduced to solve some nonlinear problems arising in engineering and applied sciences. These two methods include the operational matrix Bernstein polynomials and the operational matrix with Chebyshev polynomials. They provide an approximate solution by converting the nonlinear differential equation into a system of nonlinear algebraic equations, which is solved by using <italic>Mathematica</italic>® 10. Four applications, which are the well-known nonlinear problems: the magnetohydrodynamic squeezing fluid, the Jeffery-Hamel flow, the straight fin problem and the Falkner-Skan equation are presented and solved using the proposed methods. To ill</p> ... Show More
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Publication Date
Fri Nov 03 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences( P-issn 1683 - 3597 E-issn 2521 - 3512)
Diacerein Loaded Novasome for Transdermal Delivery: Prepartion , In-Vitro Characterization and Factors Affecting Formulation
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Diacerein (DCN) is a semi-synthetic anthraquinone derivative of Rhein that is indicated for the management of osteoarthritis. Diacerein exhibits poor dissolution in the GIT fluids and suffers from low bioavailability upon oral administration in addition to the laxative effect of Rhein metabolites. The aim of the present study was to develop novasomal vesicles with optimized entrapment efficiency and size to serve as a carrier for transdermal delivery of diacerein. Novasomal vesicles were prepared by thin film hydration method thin film hydration. The prepared vesicles were optimized utilizing different surfactant to cholesterol molar ration, sonication type, different sonication times and varying fatty acid level. The prepared vesicles were

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Publication Date
Sat Oct 28 2023
Journal Name
Journal Of Optics
Advancements and challenges in pulsed laser-deposited hydrophobic CeO2 film for broadband antireflection applications
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Due to the remarkable progress in photovoltaic technology, enhancing efficiency and minimized the costs have emerged as global challenges for the solar industry. A crucial aspect of this advancement involves the creation of solar cell antireflection coating, which play a significant role in minimizing sunlight reflection on the cell surface. In this study, we report on the optimization of the characteristics of CeO2 films prepared by pulsed laser deposition through the variation of laser energy density. The deposited CeO2 nanostructure films have been used as an effective antireflection coating (ARC) and light-trapping morphology to improve the efficiency of silicon crystalline solar cell. The film’s thickness increases as laser fluence i

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Publication Date
Tue Dec 31 2024
Journal Name
Iraqi Geological Journal
Geomechanical Modeling and Artificial Neural Network Technique for Predicting Breakout Failure in Nasiriyah Oilfield
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Wellbore instability is one of the major issues observed throughout the drilling operation. Various wellbore instability issues may occur during drilling operations, including tight holes, borehole collapse, stuck pipe, and shale caving. Rock failure criteria are important in geomechanical analysis since they predict shear and tensile failures. A suitable failure criterion must match the rock failure, which a caliper log can detect to estimate the optimal mud weight. Lack of data makes certain wells' caliper logs unavailable. This makes it difficult to validate the performance of each failure criterion. This paper proposes an approach for predicting the breakout zones in the Nasiriyah oil field using an artificial neural network. It

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