The issue of measurement of operational efficiency and productivity plays a major role in determining the weakness of the company, especially in relation to the productive processes, and thus starting to address these points and improve their performance. Hence the problem of research on how to determine the constraints in the production process, to identify weaknesses in the company. The research aims to clarify the role of throughput accounting in measuring the operational efficiency of the company in addition to clarify some of the constraints and causes behind them. The study concluded a set of conclusions, the most important of which is the availability of throughput accounting indicators that help in measuring operational efficiency such as (margin of throughput, rate of throughput), which determine the weaknesses of the company and especially what is related to the Production process. The researcher recommends the need to measure the operational efficiency on a continuous basis and the use of several methods and indicators for their role in the detection of weaknesses in the company, and the need to address the constraints discovered in order not to exacerbate the problems in the company, leading to the consumption of resources.
The world went through turmoil before the sixth century AD, and human societies were in conflict and rivalry, each strong state is a weak state-dependent, but the dominant societies made the slave societies to them .. And thus made many societies or civilizations system of classes, and differentiation between members of one community, Weakened its strength and go alone. As the Islamic society in the present weak and weak and falling to the lowest levels of civilizational underdevelopment in the organization of society and social security contrary to what it was Islamic civilization, because of our distance from the heavenly instructions, and this prompted many to walk behind Western ideas aimed at the demolition of Islamic civilization,
... Show MorePraise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and upon his family and companions.
We see human societies differ from one society to another in organizing social life, and each according to the foundations and rules prepared by the main thing in the welfare and prosperity.
That is why we see eastern societies differ from western societies in many patterns and various ways of reaching that sophistication, until Islam came and gave the proper model in raising society at that time to the best and highest social levels, because it is based on heavenly rules and foundations and not status as in previous civilizations.
And when the Islamic community has
. The concepts of structural flexibility became one of the important goals in the design phases to reach high performance in architecture. The pioneering projects and ideas that linked architecture with technologies and scientific innovations appeared, with the aim of reaching projects that mix the concepts of flexibility with the development of machine thought and modern technology to meet the functional, environmental, and aesthetic requirements for human wellbeing. The aim of this paper is to identify the mechanisms used in order to reach flexible structural systems capable of accommodating technological changes and developments. The research hypothesizes that the structural design according to the concepts of flexibility achieves high s
... Show MoreMercury is a heavy metal that is extremely toxic. There are three types of it: inorganic, organic, and elemental. Mercury in all its forms has been shown to have harmful effects on living things. It can multiply its concentration from lower to higher trophic levels and accumulate in the body's various tissues. Aquatic organisms bodies have been exposed to mercury mostly through various human activities. The largest source of mercury pollution in the air is thermal power plants that mostly use coal as fuel. It is carried to a body of water after being deposited on the ground surface from the air. The way it enters the food chain is through aquatic plants and animals. Mercury accumulations in the kidney, liver, gills, or gonadal tissu
... Show MoreThe importance of the accounting profession in creating data and accounting information for economic resources and their sources and changes therein , through the effectiveness of this information and the degree of suitability and providing accurate and timely manner and in a form that makes it able to rationalize decisions and performance reporting , and there are several elements and behaviors control how the effectiveness of these reports and these behaviors work ethic that govern the work of management accountant when preparing performance reports , which are the ethics of the work of professional control principles and rules of accounting , legal, such as objectivity and reliability , neutrality and timeliness that must be a
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The research to have a clear perceptions about the knowledge value added to assess the knowledge resources of the Iraqi private banks, depending on the value added methodology of the proposed defined (Housel & Bell, 2001), which assumes that the knowledge value added come through synergetic relationship between knowledge resource and information technology, trying to the possibility of mainstream theory and its application in the Iraqi environment and interpretation of results, and on this basis was launched search of a research problem took root synergetic nature of the relationship between knowledge (human) resource and
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Measurement of radon concentration level was carried out in 40 houses in Al – Najaf city during summer season of 2012. Long term measurement of indoor of old building radon concentrations have been taken, using a previously calibrated passive diffusion dosimeters containing CR – 39 solid state nuclear track detectors which are very sensitive for alpha particles. The measurement of the indoor radon concentration obtained in summer in these regions ranged from 11.654±4.216 Bq.m-3 to 53.610±8.777 Bq.m-3. The results were within universally permitted levels. |
Current research targeted: Recognizing the impact of the differentiated education strategy on the achievement of the students of the Institute of Fine Arts / Diyala, for the academic year (2018-2019).
The researcher used the experimental approach designed by two groups (control - experimental) and with a post-test to achieve the goal of the research, and the research sample was chosen from students of the fourth stage for the academic year (2018-2019).
The sample was distributed randomly into two groups, the first experimental consisting of (30) students who studied using the differentiated education strategy, and the second control group consisting of (30) students who studied using the traditional method.
The researcher pre
Th paper scientifically deals with the Syrian crisis events erupted in 2011 using the historical descriptive and analytical approaches. The importance of the paper comes from the serious crisis that occurred in a region rich of historical crises, and natural resources attracting the attention of the major countries. The paper aims to show the Syrian crisis, its importance to Russia, the United States, and the regional countries, its impact on Russia economically and politically after the intervention, and Russia’s achievements on a global level holding the influential power on international decisions and other global events. The new Russian strategy has proven its worth in preserving its strategic interests as it could help the Syrian
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