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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
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Difficulties of scientific research in the financial and administrative fieldaccording to the quality standardsfrom the point of view of the teachers
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The research aims to identify the most important difficulties facing the scientific research in the technical university in the financial, organizational and administrative according to the quality standards according to the paragraphs studied in the questionnaire questionnaire prepared for this purpose, including the research community on the Central Technical University, which includes several technical colleges and technical institutes were selected A sample of the researchers in the Institute of Technical Management where the number of training was 78 teachers took a random sample of researchers amounted to 40% of the questionnaire, and after the collection and classification of data were used statistical means, including the mean ar

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Expatriate Workers and Its Repercussions on the Economy and Labor Market in Iraq After 2003
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The demand for expatriate labor to Iraq increased after 2003 as a result of the openness that Iraq experienced, but this expatriate labor, which was requested at an increasing rate, has had economic, social, and political effects on the Iraqi economy in general, and the Iraqi labor market in particular. This is due to the high rates of unemployment, as most of these expatriate workers cause competition to local labor, and thus cause repercussions on the Iraqi economy as a whole, except for those expatriate workers coming with companies working in the oil sector. Iraq's GDP

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Publication Date
Sat Jan 01 2022
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees21gr
Challenges facing the transition of traditional cities to smart: Studying the challenges faced by the transition of a traditional area such as Al-Kadhimiya city center to the smart style
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Challenges facing the transition of traditional cities to smart: Studying the challenges faced by the transition of a traditional area such as Al-Kadhimiya city center to the smart style

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
independence of the central banks with a focus on measuring the independence of the central bank of Jordan
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The main topic of this study is central around the independence of Jordanian central bank and the extent of the effectiveness at the bank in leading the monetary policy without interferences or pressures from side of the government.  the degree of independence of Jordanian central bank was  based on the following based hypothesis following ,there is relationship between the independence of the central bank and the legislative and economical indices. the most important recommendations are degree of independence of the Jordan central bank 43.5% is a good one, but it possible to reach a higher degree than this one by to making some modification on the Jordanian central bank law and by the central bank should be more rigid

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Role of single and mixed culture of Pseudomonas aeruginosa and Serratia ficaria in utilization of petroleum wastes of Dora- refineries.
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The ability of single and mixed bacterial culture to utilize Dora-refineries petroleum wastes was compared. Pseudomonas aeruginosa and Serratia ficaria mixed culture consumed the wastes better than the single bacterial cultures. The highest log. number of viable cells in mixed culture was 6.842 , while in single bacterial cultures it was 6.683 and 5.631, respectively. after 3 days in API medium containing the refinery wastes. The effect of some environmental conditions on the degradation of petroleum wastes was studied included aeration , NaCl concentration , pH and temperature. The growth of bacteria in the agitated culture was higher than stagnant culture the log. of cell no. was 6.021 in the first culture. The h

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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Level of Psychological Burnout among University Professors in Light of Armed Conflicts in Yemen: Center for Political and Strategic Studies - Sana'a University - Yemen
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The research aims to identify the level of psychological burnout among the professors of Sana’a University in light of the armed conflicts in Yemen. The research sample consisted of (104) faculty members. A descriptive-analytical approach was adopted. The results of the research showed that university professors suffer from psychological burnout at a very high level in the overall score of the scale. There were no statistically significant differences in terms of gender, academic degree, teaching experience, marital status, number of family members, or salary. In light of the results, the researcher presented a number of relevant recommendations and suggestions.

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Publication Date
Thu Oct 02 2014
Journal Name
Journal Of The Islamic University College
The image of the family in dubbed Turkish series and their potential impact on Iraqi youth
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Since the nineties of the last century, Iraqi youth have been exposed to Mexican soap operas dubbed into classical Arabic, and the stories and ideas presented by these series were almost new to all the minds of the youth at that time, a culture completely different from the culture we have of social relations, and since the number of episodes was more than Of the 100 episodes, exposure to these series has left young people confused by the addiction to all their ideas and stories. They differ from the foreign films (mostly American) that we used to watch, and they only take two hours (at most). These films contain diverse stories and may be forgotten. Memory includes events and characters in their entirety at times, and you may remember th

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Defining the Feature of Cold Wave (Al-Marba'aniyah) in Iraq: Defining the Feature of Cold Wave (Al-Marba'aniyah) in Iraq
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Abstract:
Al-Marba'aniyah, which is a long cold wave, was defined by ancient
Iraqis. It represents the coldest days in Iraq. In this research paper, a new
scale was put to define it. It shows that the period between the minimum
temperature degree recoded in December and the minimum temperature
degree recorded in January is considered to be the period of Al-Marba'aniyah.
The research concluded that Al-Marba'aniyah is unsteady and it changes in
the days of its occurrence. It was also concluded that the dates of the
beginning and the end of Al-Marba'aniyah are unsteady, too. Moreover, it was
found out that each of the Siberian high, European high, and finally the
subtropical high are the responsible systems for

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Colors Harmony in the Poetry of Hana Al-Bawab
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The research is dealing with the color articulation and its significance in the poetry of Hana Al-bawab, who employed the “color” in a special technique in her poetry.The research is trying to deal with the identification of the color and its aesthetic significance and function in the poetic context, as it determines its indication and interaction with the words next to it in the context. The research will clarifies that the color is not only a visual phenomenon, but also an aesthetic, mental and emotional significance. The results that I have concluded, indicate that the poet has beseeched to display the color in her poetry with the plain and borrowed colors besides the inspired dark and bright colors. The color’s indication has b

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Acoustic significance of the comma in the Qur'an Al-Jinn
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Interval lies at rest in the speech; so as to improve to speak out, which is how Evaln Koran by other speech, called separators; for the secession of Alkalaman then, as the last verse separation between it and its aftermath in the Al-Jinn had a comma significant impact on the statement of the case of gin, as portrayed interval Gin and like the distraught after hearing of the Koran
This Sura carried various types of repetition represent wordy repeat itself and repeat some of the votes as well as the repeated sound of a thousand who remained in Sura breaks Bhaa also repeat the voice of the shredder breaks
Linguistic sounds of Koranic breaks played a significant role in a statement carried by the linguistic meaning of these interludes

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