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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
Fri Dec 16 2022
Journal Name
Journal Of The College Of Languages (jcl)
The official business style of the Russian literary language. Problems of formation.: Официально-деловой стиль русского литературного языка. Проблематика формирования.
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In the article we consider features of official style, its functions and factors which influence the definition of the style. The topicality of the issue can be explained by rapid development of market economy which affects in its turn business correspondence. In this regard, there are a lot of cliché, terms and professionalisms appeared recently. Only correct usage of them can serve as a key to successful communication in Russian as well as other languages. This work highlights documents that are part of the diplomatic style such as declarations, credentials, notes, resolutions and other documents. The administrative style can include orders and instructions.

Аннотация.

 В данной статье рассмо

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Publication Date
Sat Mar 30 2013
Journal Name
College Of Islamic Sciences
 المسائل المتعلقة بالأسماء الثابتة لله (عزوجل) الواردة في (مرعاة المفاتيح شرح مشكاة المصابيح، لأبي الحسن المباركفوري (ت1414هـ).
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The research deals with the issues related to the fixed names of God U, which are from a set of issues mentioned in the Book of Observations of the Keys Explaining the Mishkat al-Masbah by Abu Al-Hasan Al-Mubarakfory (d. 141 AH). It included five demands: the first of them is in proving and identifying the most beautiful names and divisions of God, and the second in the name, name and name. And the third: It was in their number, while the fourth: in deriving the names, is it suspensive or not? And Fifth: The Compilation of Allah’s Most Beautiful Names.

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
المشكلات الاكاديمية التي تواجه طالبات كلية التربية للبنات في الجامعة العراقية من وجهة نظرهن وسبل التغلب عليها
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The present study aimed to identify the problems thatthe students of College of Education, for women in Iraqia university are suffering from and how to overcome them. thesample of the study contained of (392) student which forms (20%) of the basic sample which is  (2180) student, distributed on the six departments of the college they have been chosen randomly and the researcher has used the descriptive analytic method by applying one contains (67) items distributed on six fields,they are as follows: study skills field, academic field, curriculums field, students- teacher relationship field, examinations field, students family field,.

        The study has come with

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Detection of 16S rRNA Methylases and Co-Resistance with β-lactams among Klebsiella pneumoniae Isolates from Iraqi Patients
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Out of 150 clinical samples, 50 isolates of Klebsiella pneumoniae were identified according to morphological and biochemical properties. These isolates were collected from different clinical samples, including 15 (30%) urine, 12 (24%) blood, 9 (18%) sputum, 9 (18%) wound, and 5 (10%) burn. The minimum inhibitory concentrations (MICs) assay revealed that 25 (50%) of isolates were resistant to gentamicin (≥16µg/ml), 22 (44%) of isolates were resistant to amikacin (≥64 µg/ml), 21 (42%) of isolates were resistant to ertapenem (≥8 µg/ml), 18 (36%) of isolates were resistant to imipenem (4- ≥16µg/ml), 43 (86%) of isolates were resistant to ceftriaxone (4- ≥64 µg/ml), 42 (84%) of isolates were resistant to ceftazidime (1

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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
Comparison between Ghassan Kanafani's Novel " Ma tabaqa lakom" and William Faulkner's "The Sound and the Fury" from the Perspective of the American School (the methodology of the novelistic theme and style): مقایسة دو رمان "ماتبقّي لكم"کنفانی و " خشم و هياهو"ی فاکنر بر اساس مكتب آمريكا (بررسی روش شناختی محتوایی و سبکی )
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     Being the meeting points of the world different languages and out of a scholarly perspective, comparative literature represents a cultural leap as well as an artistic and intellectual development or a global literary movement of both prose and poetry. Such homogenous literary structure requires a systematic and coherent study of the literary output of the people different cultures and civilizations. It also represents the theoretical approach of the present study that debates a systematic comparison between Ghassan Kanafani’s All That's Left to You and William Faulkner’s. The Sound and the Fury.  Within the perspective of the descriptive analysis approach, the present paper discusses th

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Publication Date
Thu Apr 06 2023
Journal Name
Materials Science Forum
Study of the Effect of Ce <sup>3+</sup> on the Gas Sensitivity and Magnetic Properties of Cu<sub>x</sub>Ce<sub>0.3-X</sub>Ni<sub>0.7</sub>Fe<sub>2</sub>O<sub>4</sub> Ferrite Nanoparticles
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This study includes the preparation of the ferrite nanoparticles CuxCe0.3-XNi0.7Fe2O4 (where: x = 0, 0.05, 0.1, 0.15, 0.2, 0.25, 0.3) using the sol-gel (auto combustion) method, and citric acid was used as a fuel for combustion. The results of the tests conducted by X-ray diffraction (XRD), emitting-field scanning electron microscopy (FE-SEM), energy-dispersive X-ray analyzer (EDX), and Vibration Sample Magnetic Device (VSM) showed that the compound has a face-centered cubic structure, and the lattice constant is increased with increasing Cu ion. On the other hand, the compound has apparent porosity and spherical particles, and t

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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of Educational And Psychological Researches
واقع استخدام الوقت من قبل رؤوساء الأقسام العلمية "بحث ميداني في عينة من كليات ومعاهد هيئة التعليم التقني"
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          يهدف البحث لمحاولة دراسة واقع ادارة الوقت لدى عينه من  رؤوساء الأقسام العلمية في كليات ومعاهد هيئة التعليم التقني اذ بلغ حجم العينة (47% )  فرداً  تم احتيارهم عشوائياً من (15) كلية ومعهد موزعة في (69 من محافظات القطر  وبلغ حجم عينة البحث (17%) من عدد رؤوساء الاقسام العلمية في الهيئة ،  ولغرض جمع البيانات تم  أعداد استمارة استبيان تمت صياغتها بشكل يؤمن توثيق الوقت الفعل

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Publication Date
Fri Jun 30 2023
Journal Name
Modern Sport
اثر تمرينات خاصة بأستخدام جهاز المدافع الضوئي المصمم في تنمية بعض القدرات البدنية والاداء المهاري المركب لدى لاعبي كرة اليد
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اتجهت دول العالم الى تسخير جميع الإمكانيات والخبرات والعلوم من اجل الوصول الى مستويات متقدمة في الرياضات المختلفة ويهدف التدريب الرياضي إلى إعداد اللاعبين إعدادا جيدا تكمن مشكلة البحث من خلال خبرة الباحثتان الميدانية ومتابعة تدريبات لاعبي المدرسة التخصصية كرة اليد فقد لوحظ هناك ضعف واضح في الأداء المهاري ولابد من تطوير أوجه الضعف لتحقيق مستوى انجاز افضل . ويهدف البحث اعداد تمرينات خاصة بأستخدام جهاز ا

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Publication Date
Tue Jul 22 2025
Journal Name
Journal Of Babylon Center For Humanities Studies
المغول في كتاب " التاريخ الغياثي " لعبد الله بن فتح الله البغدادي الغياثي (ت بعد سنة ٩٠١ هـ / ١٤٩٥م
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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
The policy of Islamic legislation and its impact on the promotion of the values of justice and the fight against corruption: Legislation, Promotion, Values, Corruption, Justice, Collapse of Nation
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Since the advent of the sunrise of the immortal message, Islamic legislation has always established justice and the right guidance, and has prevented any perversion, injustice or corruption, with a divine system that called in its course the characteristics of the legislation on its general basis and its ability to develop, progressivity, and paving the way with a collective approach, accompanied by the worldly and moral punishment. When the corrupters went too far, reformers were delayed and values were missed; Mankind has been afflicted with the scourge of injustice and loss, and has lost sight of the approach that the Creator of the world has given to the people of the world, for what would guide them in their affairs sooner and later

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