The system of accounting information role in the success of the economic unit, whether for-profit or non-purposeful, and through the availability of financial reports of information accounting for quality properties in the financial reports, which are the final product of all departments, sections and other parties, including help in strengthen the decisions of the administration and operations of Information economic Unity. The municipalities of economic units, non-profit, which is characterized by certain characteristics, including the multiplicity of activities (service, productivity, construction) and multiple sources of access to resources, so the accounting information system that seeks to provide decision makers with information on the investigation and use of resources, leading to improved services and activities .Therefore, it has gained importance of research by providing a framework for the application of accounting system for municipalities, provides quality features to help stakeholders in the decision-making and planning, control and evaluation of performance information.
he current research aims to determine the extent of interest of the Oil Products Distribution Company (OPDC) and its various departments in the process of strategic foresight (SF), and the extent of interest that is reflected in the achievement of strategic leadership (SE). As well as knowing the nature of the relationship and the impact on the company. To achieve the objectives of the research, one main hypothesis was formulated, and three sub-hypotheses emerged from it. As the research relied on an analytical survey approach, the research targeted the workers within this company, And he reached a set of results, based on which a number of conclusions were formulated. The research community consisted of (185) individuals, and (160)
... Show MoreBackground: Although they are not life threatening, dental caries and periodontal disease are the most predominant and widely spread oral diseases throughout the world. Another most common dental problem seen in children is dental trauma. The aims of the study included the investigation of the prevalence and severity of dental caries, gingivitis and dental plaque in relation to gender, furthermore, the prevalence and severity of the traumatized anterior teeth were assessed. Materials and Methods: This oral health survey was conducted among primary school children aged 9 years old in Al-Diwaniyah city in Iraq. The total sample composed of 600 child (320 males and 280 females) selected randomly from different school in Al-Diwaniyah city. Dia
... Show MoreThese researches have shown the magnitude of the influence that culture exerts on all human extensions and spaces. Rather, the conviction of many thinkers, researchers and specialists in the comprehensiveness of this influence is such that it is used as a starting point and perspective to explain the various aspects, manifestations, problems and practices. According to these perceptions, a man carries a cultural mind that is slowly formed throughout the young years of a man’s life and is completed upon reaching the age of maturity. Therefore, it has become evident in the behavioral, social and human sciences to acknowledge the multiplicity of human thought patterns as a natural result of the different cultures of peoples and societies.
... Show MoreThis paper deals with the Kufis and basris agreements in Abo Al _ Barakat Al _ anbary’s
work “ Al- Insaf Fi Masael Al - Khilaf.It attempts to settle the disputes and find out the right
views.
The book presents the issnes that the two schools of Kufa and Basra dispute upon and try to
evaluate them so as to support the correct ones .The present researcher has noticed that the
author of the above work was not always right or accurate in picturing a number of issues as
disputable whereas they implicitly shared the same views .Accordingly ,this papor sheds light
on such cases and drew acadernic researchers, attention to the invalidity of Al –anbary’s
misjudged views.
In this research, (MOORA) approach based– Taguchi design was used to convert the multi-performance problem into a single-performance problem for nine experiments which built (Taguchi (L9) orthogonal array) for carburization operation. The main variables that had a great effect on carburizing operation are carburization temperature (oC), carburization time (hrs.) and tempering temperature (oC). This study was also focused on calculating the amount of carbon penetration, the value of hardness and optimal values obtained during the optimization by Taguchi approach and MOORA method for multiple parameters. In this study, the carburization process was done in temperature between (850 to 950 ᵒC) for 2 to 6
... Show MoreThe electrochemical behavior of Al-17%Si alloy is investigated in 3.5wt% NaCl solution. Many alloys with addition of the different wt% magnesium metal of 1wt%, 2%, 3wt% ,4.5wt% ,and 9wt% were prepared by gravity die casting . The microstructures of prepared alloys were examined by optical and SEM microscopes. Corrosion behavior was investigated by using potentiostat instrument under static potentials test and corrosion current was recorded to determine corrosion resistance of all prepared samples. It was found that the addition of Mg metal improves the corrosion resistance of Al-17%Si alloy in 3.5%NaCl solution. The alloy containing 1%Mg shows less corrosion rate than the others while the alloys containing 4.5%Mg, 9%Mg content have
... Show MoreOrganizations of various activities strive to excel and continue in light of the challenges they face, so they seek to have leaders and workers in them for the ingenuity that is reflected in their excellence in work and achievement that is achieved through the adoption of the best modern technological technologies to reach Organizations to the best levels and thus achieve their goals easily and successfully. The research aims are to know the correlation and impact between organizational proficiency and the dimensions of Organizations excellence (leadership excellence, and distinguish subordinates and excellence in organizational structure) at the Cotton Industries Company through the adoption of a unit of measurement which
... Show MoreThe study focused on explaining urban expansion and sustainable development of urban land and explaining the role of population expansion in Al Hillah city, Al Hillah city in the center of Babylion Governorate located. The study relied on analyzing the population data of the city of Al Hillah for a period of time (22 years) for the period (2000-2022). This data was analyzed and its role in planning and designing residential areas and neighborhoods in the Al Hillah city was analyzed based on the standards of urban planning and sustainable growth of cities. Landsat 5TM was used in the investigation, Landsat 8OLI satellite data to retrieve the NDVI, NDBI, and NDWI. The findings showed th
Ecological risk assessment of mercury contaminant has a means to analyze the ecological risk aspect of ecosystem using the potential impact of mercury pollution in soil, water and organism. The ecological risk assessment in a coastal area can be shown by mangrove zonation, clustering and interpolation of mercury accumulation. This research aims to analyze ecological risk assessment of potential mercury (including bioaccumulation and translocation) using indicators of species distribution, clustering, zonation and interpolation of mercury accumulation. The results showed that the Segara Anakan had a high risk of mercury pollution, using indicators like as the potential of mercury contaminant in water body was 0137±0.0137 ppm, substrate a
... Show MoreThe objective of this research work is to evaluate the quality of central concrete plant of Al-Rasheed Company by using Six Sigma approach which is a measure of quality that strives for near elimination of defects using the statistical methods to improve outputs that are critical to customers. The fundamental objective of Six Sigma methodology is the implementation of a measurement-based strategy that focuses on process improvement and variation reduction to reach delighting customers, and then suggesting an improvement system to improve the production of concrete in Al-Rasheed State Contracting Construction Company.
A field survey includes two parts (open and close questionnaire) that aimed to get the data and information required f