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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
Sat Dec 31 2011
Journal Name
Al-khwarizmi Engineering Journal
Effect of Mixed Corrosion Inhibitors in Cooling Water System
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The effect of mixed corrosion inhibitors in cooling system was evaluated by using carbon steel specimens and weight loss analysis. The carbon steel specimens immersed in mixture of sodium phosphate (Na2 HPO4) used as corrosion inhibitor and sodium glocunate (C6 H11 NaO7) as a scale dispersant at different concentrations (20,40, 60, 80 ppm) and at different temperature (25,50,75 and 100)ºC for (1-5) days. The corrosion inhibitors efficiency was calculated by using uninhibited and inhibited water to give 98.1%. The result of these investigations indicate that the corrosion rate decreases with the increase the corrosion inhibitors concentration at 80 ppm and at 100ºC for 5 days, (i.e,

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Publication Date
Sun Apr 17 2016
Journal Name
Al-academy
Stability and periphery in Graphic design: دينا محمد عناد
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Graphic design art depends on changeable cognitive systems which their relation and items relying on the accumulation of humane knowledge and thong and the humane look to the venality and his explanation to the relation between him and the venality , then the graphic design art becomes an important item of this accumulation knowledge besides , it is on kind of knowledge kinds . The technological advancement in communication lauds to increasing in communication media and design methods , where the computer and its application in graphic design promotes the design process because of it's capalebities which lead to in creasing in production process , minimizing the cost and time and achieving creative and aesthetic aspect because of it's fe

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Publication Date
Fri May 15 2009
Journal Name
Journal Of Planner And Development
Spatial Disparities of Primary Education Services in Sulaimaniyah Province
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Levels of primary education are varying in Sulaimaniyah Province, which defines as a lower stage of education process and seems to be found in most settlements to save the individual and community from illiteracy in its traditional notion which means the individuals, potentiality for reading and writing if he/she graduated from this stage successfully. The research can put the priority for goodness of primary education service within Sulaimaniyah Province that includes Sulaimaniyah city as a dominance based on statistical indicator which called the standardized score (z). The indicator (z) calculated for the basic items of primary education to diagnosis the range of developing that service in Sulaimaniyah city especially and put

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Demonstration of Abrogation In Divine Laws At Ibn Barhan
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Divine laws are policies that Allah runs his servants, people are different in the accord-ing to the difference of periods .Each period has its kind of conduct and furtune of kindness and their own interest . As every nation has a kind of conduct to be applicable to them even if it will be decay in the rights of the others . For this meaning it would be permitted to meet two prophets in the same period according to the difference of their interest.
The prophecy of Mohamad has been demonstrated and his message was famous according to his miracles and decisive signs. And people from other religions tried to deny his message . As the Christians tried to deny his message by making nobody believe his signs and miracles .
And as the Jews

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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
Private legal defense push Al-Sael in Islamic jurisprudence
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Praise be to God, Lord of the worlds, and prayers and peace be upon our Prophet Muhammad and his family and companions. And after:
     For one of the greatest blessings of God Almighty upon us is the blessing of Islam, which brought people from darkness to light and from injustice and fear to security, justice, stability, and the preservation of blood, symptoms, rights, and sacrifices, because pride, strength, and dignity are what God chose and pleases His servants - namely - adherence to the Islamic religion, and in light of This must be said that the private legal defense (pushing the person) with its Islamic provisions and legislations is one of the great aspects that guarantees the establishment of a safe

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Publication Date
Wed Jan 09 2019
Journal Name
Journal Of The College Of Education For Women
Time paradox in the Iraqi feminist novel (2003 – 2013)
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This paper deals with novels for group of Iraqi Women novelists published in the time period 2003 – 2013, and the functioning of temporal anomalies in the Iraqi Women's narrative.
In general, the novel contains structural elements such as: the characters, events and the places, these elements must be collected by an artist creating a complete work of fiction. However the time dominates the other elements through progression and regaining called Time paradox, it has a modern critical importance because of its impact in highlighting of political, social and cultural events that make up the fictional environment which cast a shadow over other techniques. And that it is clear in the course of the narrative.

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Publication Date
Tue Apr 02 2024
Journal Name
مجلة الآداب
Vietnamese Women's Participation in the Vietnam War 1964-1975
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The participation of Vietnamese women in the Vietnam War has not received the attention it deserves. This research paper, presented to the conference of the Department of History/College of Arts - University of Baghdad, held on April 25, 2024, provides a comprehensive overview of the participation of North Vietnamese women in providing military and logistical support during the years of the Vietnam-American War (1964-1975). It shows the belief of Ho Chi Minh, the leader of the Vietnamese national movement, and the Hanoi government in democratic Vietnam, in the ability of North Vietnamese women to assume many new roles that were unfamiliar to Vietnamese society, as well as the factors that led to the involvement of women in the war and the r

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Publication Date
Wed Jun 20 2018
Journal Name
Al-academy
Spatial transformations and visual construction in the contemporary theater
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The current research deals with the subject of spatial transformations and visual construction in contemporary theater. How the visual system works to create spatial diversity in the contemporary Iraqi theater performance and how visual construction contributes to a spatial development process capable of building a tourism system that creates an architectural architecture that leaves the topography of the scriptural architecture. And the production of various indications and patterns in the scene of theatrical presentation in order to produce the new foundational meaning by creating a new structure that leads to diversity and diversity in the visual system and the beginning of visual constructions and their applications. Knowledge and te

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Publication Date
Tue Apr 09 2019
Journal Name
Journal Of The College Of Education For Women
Narrative of Personal Experience Structure in Oprah's Show 2011
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This research attempts to investigate narrative structure in oral narrative particularly in Oprah's Show from a sociolinguistic viewpoint. Narrative is said to be universal in the sense that it is found in all times and places. There is no society or culture without narrative. Oral narrative is organized in a specific order. The research aims at studying and analyzing this order. In addition to that, it highlights the importance of narrative in conveying some moral messages to people who are listening to the story. The study is divided into two parts; theoretical and practical. The theoretical part draws on presenting a survey of literature which includes definitions and explanations of some related terms. The practical part is concerned

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Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
Instigation in the Iraqi theatrical discourse: حسين رضا حسين
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The first chapter included the frame approach on research in which we discuss instigation in Iraqi drama as it as an active sign to enrich the structure of the speech so the researcher limits the problem of his research which is to follow the important of instigation in the Iraqi theatrical discourse. this chapter also contains the important of the research and its aim and limits. And reflected the importance of research in approaching the concept of instigation and effectiveness within the paths of the Iraqi, theatrical discourse.The 2nd chapter included the two sections and reviewed in the first section manifestations of incitement in the global theatrical discourse. the 2rd studied instigation in the Arab theatrical discourse. The 3rd

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