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Accounting achievement and its impact on the measurement of operational efficiency: Applied research in the company of refineries Center / Al-Doura refinery
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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.

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of public debt on financial stability in Iraq
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Countries have faced the challenges of high levels of public debt and seek to define the optimum limits to reduce risks to which the financial system can be exposed and its impact on the economy as a whole. Hence the importance of research in studying the impact of internal and external public debt components on indicators of stability of the financial system for the period 2005-2017 for the purpose of knowing the extent of the financial stability indicators response to the high level of the public debt from its optimum ratio, as the aim of the research is to estimate and analyze the dynamic relationship of short and long term between the components of public debt and indicators of financial stability using the (ARDL) model that

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
Success rate of Percutaneous Coronary Intervention of Chronic Total Occlusion in Ibn Al-Baitar Hospital for cardiac surgery and Al-Nassyeria cardiac center
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Back ground: Chronic total occlusion (CTO) of coronary arteries remains one of the most challenging lesion subsets in interventional cardiology even with the development of medical devices and operator expertise. Successful revascularization results in improved in angina status ,increased exercise capacity and reduces the need for lat CABG surgery .
Objectives: This study sought to determine the overall procedural success rate of percutaneous coronary intervention (PCI) for CTOs and to examine the relation between variables such as; patients’ characteristics, risk factors, lesion characteristics and procedural success rate.
Methods: In this study ,clinical and coronary angiography data of (80) patients with CTO who underwent PCI

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Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
Space Efficiency in the Arabic Calligraphy panel
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 Most of the propositions, after the Arabic letter reached a position of integrity and proficiency, the calligrapher turned to the production of calligraphic formations in various aesthetic and expressive forms, investing the spiritual energies in what these calligraphic compositions show in artistic paintings. It carries a lot of meanings that are embodied in linear formations, and in order to reach these expressions and know the effective positions of space, this research is concerned with studying these technical treatments. The first chapter included the research problem, which included a question about the effectiveness of space in the linear painting, the importance of research and the temporal and spatial boundaries. As for the s

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Study and Analysis of the Factors that Affect the Efficiency of Small and Medium Enterprises in the Kingdom of Saudi Arabia
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Encouraging micro-enterprises for comprehensive economic development are crucial to achieve the ambitious vision 2030 of the Kingdom of Saudi Arabia.

 Small and Medium enterprises are inputting around 15.5 per cent to GDP while 33 per cent contribution as a private sector to Saudi Arabia's gross domestic product (GDP). This study aims to identify the most important factors that affect the efficiency of small enterprises in Saudi Arabia. To accomplish this objective, the study was conducted for small projects via the comprehensive inventory method under the supervision of the Institute of Entrepreneurship. A total of 282 questionnaires were collected from entrepreneurs and the differentiation analysis

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Engineering
Assessment Efficiency Evaluation of Al-Diwaniya Sewage Treatment Plant in Iraq
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This study aims to evaluate the performance of the sewage treatment plant in Al- Diwaniya, one of cities in the southern part in Iraq. This evaluation could be used to facilitate effluent quality assessment or optimal process control of the plant. The influent reaching the plant is considered a medium to strong in strength with BOD5/COD ratio in the range 0.23 and 0.69 which can be considered an easily degradable sewage by the biological processes performed by the activated sludge unit. The quality of the effluent was found to be higher than the Iraqi standards for disposal to water bodies. The BOD5/COD ratios of the treated sewage varied over a wide range as low of 0.13 to 1.48 indicating operational problems in the plant. Regressio

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Assessment Efficiency Evaluation of Al-Diwaniya Sewage Treatment Plant in Iraq
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This study aims to evaluate the performance of the sewage treatment plant in Al-Diwaniya, one of cities in the southern part in Iraq. This evaluation could be used to facilitate effluent quality assessment or optimal process control of the plant. The influent reaching the plant is considered a medium to strong in strength with BOD5/COD ratio in the range 0.23 and 0.69 which can be considered an easily degradable sewage by the biological processes performed by the activated sludge unit. The quality of the effluent was found to be higher than the Iraqi standards for disposal to water bodies. The BOD5/COD ratios of the treated sewage varied over a wide range as low of 0.13 to 1.48 indicating operational problems in the plant. Regression ana

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
EVALUATION OF ELECTRONIC GOVERNMENT SECURITY ISSUES APPLIED TO COMPUTER CENTER OF BAGHDAD UNIVERSITY (CASE STUDY)
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Information security contributes directly to increase the level of trust between the government’s departments by providing an assurance of confidentiality, integrity, and availability of sensitive governmental information. Many threats that are caused mainly by malicious acts can shutdown the egovernment services. Therefore the governments are urged to implement security in e-government projects.
Some modifications were proposed to the security assessment multi-layer model (Sabri model) to be more comprehensive model and more convenient for the Iraqi government. The proposed model can be used as a tool to assess the level of security readiness of government departments, a checklist for the required security measures and as a commo

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and analyzing the effect of foreign debt on the gross domestic product in Morocco for the period 1990-2017 using the ARDL Test
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The research aims to identify the magnitude of the impact of external debt on the gross domestic product in Morocco, and the importance of research lies in the role that external debt plays in addressing structural imbalances, if it is best disposed of according to well-studied economic plans by specialists in this regard, especially if these debts are directed with Other resources, as it helps pay the costs of these debts (debt servicing) that the external debt also raises the level of gross domestic product, and the research starts from the hypothesis that: There is an effect of foreign debt on the GDP in Morocco, has contributed in one way or another to The exacerbation of the external debt, which affected the m

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
A reflection of the integration of accounting income and economic value added on the decisions of investors
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           The support qualitative information regards as an additional step in the process of decision-making where the method following by companies to provide information help in the creation of value because it is very important to deliver information to investors about their stratigies and what happen truly inside the companies i.e.  every case relating with the expectations of stockhotslder and the prices of markets depending on those expectation ,and if the matter isn’t that there will be lack of confidence thate couldn’t be backed again. The decisions of the investors effected by security ,economic ,political, psychological, emotional ,and financial factors .

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Display, analyze and evaluate the alternatives selected models used in the measurement and disclosure of corporate social responsibility
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       The economic development and intense competition may make economic units neglected the social aspect as a service workers and the environment, the community and focus on the economic side and achieve profitability only, which puts it in a position of accountability of trade unions and bodies, environment, health, civil society organizations and the focus of many studies accounting in order to clarify social activities and disclosed in the financial statements, increasing pressure from multiple parties calling for governments to issue laws and regulations oblige economic units to disclose complete and accurate information in a timely manner for all social activities and be subj

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