Preferred Language
Articles
/
jpgiafs-356
Role of Managerial Accounting Information System in Improving the Value Chain and its Impaction Evaluation Performance: دراسة حالة في الشركة العامة لصناعة الزيوت النباتية
...Show More Authors

The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the performance in the process of evaluating the economic unit. So this research seeks to review aspects of the role of management accounting

information to serve senior management and keep up with the circumstances and variables in

 the current business environment، and explain how the role of management accounting information system to evaluate the performance and improve the value chain activities in accordance with the modern methods of the General Company for Vegetable Oil Industry system، and is based on research into basic assumptions that the system of management accounting role in meeting the information needs of different administrative levels to face the problems resulting from the breadth and complexity of the business competition and the multiplicity of its size، and the system of management accounting role in improving the information and evaluate the activities of the value chain.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Dec 29 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Efficacy of Some Insect Growth Regulators (IGR) Against Jasmine White Fly Alearoclava Jasimini ( Homoptera: Aleyrodidae) on Citrus Tree
...Show More Authors

The efficacy of five insect growth regulators has been tested against white fly larva Alearoclava jasimini on citrus tree orchards. Data from field tl'ia ls con finned that percent mortalities were 43.7, 33.9, 23.7, 20.8 and     12.3  for  Admiral ( I miL)  pyriproxefen, Nomol t  1 5 SC  (!milL) Teflubenzuren , Match 050 EC (  I milL ) Lufenuren , cascade I 0 F.C (

0.9mi/L) flufenoxaron, and Dimiline 10 EC ( I milL)  Difluben- zuron. The result indicated that Admiral and Nomolt have a continuous  effect for one month , so the treatment needs to be repeated for each four weeks. Also, Admiral and Nomolt effect against eggs hatching by 41. 3 % and

    ... Show More
    View Publication Preview PDF
    Publication Date
    Sun Oct 01 2023
    Journal Name
    Rawal Medical Journal
    Fixation of unstable intertrochanteric fractures with proximal femoral nailing: Supine position with traction table versus lateral decubitus position
    ...Show More Authors

    Objective: To compare two positioning approaches in the surgical treatment of unstable intertrochanteric femoral fractures fixed by proximal femoral nailing, the supine versus lateral decubitus position Methodology: This randomized prospective comparative study on 26 patients with unstable intertrochanteric fractures was carried out from January 2020 and June 2022. We randomly divided patients into two groups: group A (13 patients) were operated using the traction table in the supine position for implant insertion, and group B (13 patients) were operated using the lateral decubitus position. We compared both groups regarding the setup time, operative time, tip-to-apex distance, collodiaphyseal angle, time for fluoroscopic time expo

    ... Show More
    View Publication
    Crossref (1)
    Crossref
    Publication Date
    Fri Jan 01 2021
    Journal Name
    Italian Journal Of Pure And Applied Mathematics
    A note on (m, n)-full stability Banach algebra modules relative to an ideal H of Am×n
    ...Show More Authors

    In this paper the concept of (m, n)- fully stable Banach Algebra-module relative to ideal (F − (m, n) − S − B − A-module relative to ideal) is introducing, we study some properties of F − (m, n) − S − B − A-module relative to ideal and another characterization is given

    Publication Date
    Wed Jan 01 2020
    Journal Name
    Journal Of Clinical And Experimental Dentistry
    Resistance of bonded premolars to four artificial ageing models post enamel conditioning with a novel calcium-phosphate paste
    ...Show More Authors

    Background: This in vitro study compares a novel calcium-phosphate etchant paste to conventional 37% phosphoric acid gel for bonding metal and ceramic brackets by evaluating the shear bond strength, remnant adhesive and enamel damage following water storage, acid challenge and fatigue loading. Material and Methods: Metal and ceramic brackets were bonded to 240 extracted human premolars using two enamel conditioning protocols: conventional 37% phosphoric acid (PA) gel (control), and an acidic calcium-phosphate (CaP) paste. The CaP paste was prepared from β-tricalcium phosphate and monocalcium phosphate monohydrate powders mixed with 37% phosphoric acid solution, and the resulting phase was confirmed using FTIR. The bonded premolars were exp

    ... Show More
    View Publication Preview PDF
    Scopus (14)
    Crossref (9)
    Scopus Crossref
    Publication Date
    Thu Dec 24 2020
    Journal Name
    Advances In Civil Engineering
    Analytical study on torsional behavior of concrete beams strengthened with fiber reinforced polymer laminates using softened truss model
    ...Show More Authors

    This study aimed at evaluating the torsional capacity of reinforced concrete (RC) beams externally wrapped with fiber reinforced polymer (FRP) materials. An analytical model was described and used as a new computational procedure based on the softened truss model (STM) to predict the torsional behavior of RC beams strengthened with FRP. The proposed analytical model was validated with the existing experimental data for rectangular sections strengthened with FRP materials and considering torque-twist relationship and crack pattern at failure. The confined concrete behavior, in the case of FRP wrapping, was considered in the constitutive laws of concrete in the model. Then, an efficient algorithm was developed in MATLAB environment t

    ... Show More
    Scopus (6)
    Crossref (5)
    Scopus Clarivate Crossref
    Publication Date
    Wed Jun 26 2019
    Journal Name
    Iraqi Journal Of Science
    Hydrochemical of Groundwater for Al Dammam unconfined Aquifer within Al-Salman Basin, Al-Muthana Governorate, South West Iraq
    ...Show More Authors

    The quality of groundwater is just as important as its quantity. The kinds and concentration of salts in groundwater depend on the environment, movement, and the source of the groundwater. During the field work, 20 samples have been collected from water wells from Al-Salman basin for two seasons represent wet and dry seasons in November 2017 and April 2018. After water well samples have been analyzed the Electrical conductivity values range from (2260 to 5500) μS/cm for dry season and range from (2540 to 5630) μS/cm for wet season, the Total dissolved solids values range from (1289 to 3582) ppm for dry season and range from (1710 to 3960) ppm for wet season, and pH values range from (7.11 to 7.3) for dry and wet seasons. The Hydroc

    ... Show More
    View Publication Preview PDF
    Scopus (1)
    Crossref (1)
    Scopus Crossref
    Publication Date
    Sun Oct 22 2023
    Journal Name
    Iraqi Journal Of Science
    Assessment of Genetic Distance Among Some Iraqi Date Palm Cultivares )Phoenix Dactylifera L.) Using Randomly Amplified Polymorphic DNA
    ...Show More Authors

    The aim of this study to determine the genetic distance and relationship among some Iraqi date palm cultivars by using the Random Amplified Polymorphic DNA (RAPD) technique. Molecular analysis was performed by using 10 random primers. These primers produced 176 fragment lines across 14 cultivars, Of these, 166 or 94.3% were polymorphic. The size of the amplified bands ranged between 200-2250 bp. The genetic polymorphism value of each primer was determined and ranged between 7.5-16.9%. In terms of unique banding patterns, the most characteristic banding pattern was for the Barhee cultivar with primer OP-M06 and for the Khadhrawy Mandily cultivar with primer OP-C02. Genetic distance values ranged from 0.868 to 0.125 among studied date palm

    ... Show More
    View Publication Preview PDF
    Publication Date
    Mon Aug 26 2019
    Journal Name
    Iraqi Journal Of Science
    On A Class of W-Valent Functions With Two Fixed Points Involving Hypergeomatric Function with Generalization Integral Operator
    ...Show More Authors

    In this paper we have studied a generalization of  a class of ( w-valent ) functions with two fixed points involving hypergeometric function with generalization  integral operator . We obtain some results like, coefficient estimates and some theorems of this class.

    View Publication Preview PDF
    Scopus (4)
    Scopus Crossref
    Publication Date
    Fri Jul 01 2016
    Journal Name
    Journal Of Engineering
    Nonlinear Behavior of Self -Compacting Reinforced Concrete Two-Way Slabs with Central Square Opening under Uniformly Distributed Loads
    ...Show More Authors

    This research is carried out to investigate the behavior of self-compacting concrete (SCC) two-way slabs with central square opening under uniformly distributed loads. The experimental part of this research is based on casting and testing six SCC simply supported square slabs having the same dimentions and reinforcement. One of these slabs was cast without opening as a control slab. While, the other five slabs having opening ratios (OR) of 2.78%, 6.25%, 11.11%, 17.36% and 25.00%. From the experimental results it is found that the maximum percentage decrease in cracking and ultimate uniform loads were 31.82% and 12.17% compared to control slab for opening ratios (OR

    ... Show More
    View Publication Preview PDF
    Publication Date
    Wed Dec 13 2017
    Journal Name
    Al-khwarizmi Engineering Journal
    Design of a Kinematic Neural Controller for Mobile Robots based on Enhanced Hybrid Firefly-Artificial Bee Colony Algorithm
    ...Show More Authors

    The paper present design of a control structure that enables integration of a Kinematic neural controller for trajectory tracking of a nonholonomic differential two wheeled mobile robot, then  proposes a Kinematic neural controller to direct a National Instrument mobile robot (NI Mobile Robot). The controller is to make the actual velocity of the wheeled mobile robot close the required velocity by guarantees that the trajectory tracking mean squire error converges at minimum tracking error. The proposed tracking control system consists of two layers; The first layer is a multi-layer perceptron neural network system that controls the mobile robot to track the required path , The second layer is an optimization layer ,which is impleme

    ... Show More
    View Publication Preview PDF