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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 Jun 05 2011
Journal Name
Baghdad Science Journal
The origin of bacterial contamination in AL-Habania reservoir in Iraq
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Bacterial contamination of AL-Habania reservoir was studied during the period from February 2005 to January 2006; samples were collected from four stations (AL-Warrar, AL-Theban regulator, middle of the reservoir and the fourth was towards AL-Razzaza reservoir). Coliform bacteria, faecal Coliforms, Streptococci, and faecal Streptococci were used as parameters of bacterial contamination in waters through calculating the most probable number. Highest count of Coliform bacteria (1500 cell/100ml) was recorded at AL-Razaza during August, and the lowest count was less than (300 cell/100ml) in the rest of the collection stations for all months. Fecal Coliform bacteria ranged between less than 300 cells/100ml in all stations for all months to 700 c

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Semiotic Transformations in Scenography of the Iraqi Theatre Show "The Play of Ali Al-Wardi and his Opponent- A Model": باسم محمد احمد حسن
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      Semiotics has been through wide experiences in various human sciences, especially in the fields of poetry, novel and myths. But its interest in the theatre and drama was much less and unique despite the richness of the theatrical connection as it is a probable field for the semiotic investigation which may require the semiotic approach in dealing with the theatrical and dramatic show during the two processes of: structural construction and deconstruction starting from a set of overlapping and interconnected texts inside the show, which can be limited in the text, then it would be difficult to semiotically cover all these complex and tricky texts. The theatre in its structural and aesthetic construction is c

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Testing the Assumption of Linearity for Sales of State Company for Electrical Industries
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In this study, the four tests employed for non-linear dependence which is Engle (1982), McLeod &Li (1983), Tsay (1986), and Hinich & Patterson (1995). To test the null hypothesis that the time series is a serially independent and identical distribution process .The linear structure is removed from the data which is represent the sales of State Company for Electrical Industries, through a pre-whitening model, AR (p) model .From The results for tests to the data is not so clear.

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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
العربية Atheism A study in the most important foundations of atheism, and the most prominent suspicions of its advocates: دراسة في أهمّ مرتكزاته، وأبرز شبهات دُعاته
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Atheism is one of the most dangerous absurd doctrines that have swept the world in the modern era. Its strength lies in the bodies that stand behind it and adopt its ideologies which are accompanied by the tremendous media momentum of the theses of its supporters based on scientific and non-scientific levels. And since the denial of the existence of the Creator is the main focus and central point which the atheists based their view towards the universe, life and man, this humble research came to discuss the claim of the existence of the world by pure chance, and try to explain this scientifically through the theory of natural selection and survival of the fittest developed by the English biologist Charles Darwin. The resea

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Publication Date
Thu Mar 01 2012
Journal Name
Advances In Materials Physics And Chemistry
Study the Effect of Irradiation Time and HF Concentration on Porosity of Porous Silicon and Study Some of the Electrical Properties of Its Based Device
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ABSTRACT Porous silicon has been produced in this work by photochemical etching process (PC). The irradiation has been achieved using ordinary light source (150250 W) power and (875 nm) wavelength. The influence of various irradiation times and HF concentration on porosity of PSi material was investigated by depending on gravimetric measurements. The I-V and C-V characteristics for CdS/PSi structure have been investigated in this work too.

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Publication Date
Fri Jan 01 2016
Journal Name
Al–bahith Al–a'alami
Levels of Credibility of the Press within the Structural Model of Credibility
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There is confusion between the concept of honesty and credibility arguing that their meaning is the same. ‘Credibility; is derived from the truth which means evidence of honesty, while ‘honesty’ means not lying and matching reality. The study of credibility begins globally at the end of the fifties of the second millennium to see the decline and refrain from reading newspapers, while it was studied in the Arab world in 1987. Global studies find several meanings of the concept of ‘credibility’ such as accuracy, completeness, transfer facts, impartiality, balance, justice, objectivity, trust, honesty, respect the freedom of individuals and community, and taking into account the traditions and norms.
Credibility has two dimens

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Publication Date
Fri Jun 27 2025
Journal Name
Al–bahith Al–a'alami
Qualitative Researches in Media and Communication Sciences: Theoretical Highlights and Applied Pathways
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The debate on the methodology of media and communication research is no longer subject to the logic of the contradiction between the quantitative and the qualitative approach, nor the logic of the comparison between them. The nature of the topics presented for research, the problems they raise, the goals to be achieved from the research, and the epistemological positioning of researchers are among the critical factors that dictate the appropriate approach or methodological approaches to conduct their research. This positioning means the implicit philosophical principles upon which any researcher relies and which determine the path he/ she takes to produce scientifically approved knowledge. The method of the researcher's access to the phe

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Representations of the body in the works of the artist Ali Al-Najjar (analytical study): رحاب حسين حسن-سلام ادور يعقوب اللوس
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The twentieth century witnessed developments, transformations and artistic revolutions, including what was witnessed in Arab art, especially contemporary Iraqi plastic art, and as a result, research and studies have increased that dealt with its topics in different ways, which has become a presence that gave it its own language and unique discourse, especially the body, thus opening the way for its employment in composition, to become a form. It denotes interpretable meanings through its various formal representations, which are artistic, cultural and cognitive products. The modernity of the Iraqi formation in the body has passed through different roles, so it started to deal with the body as a representation that reflects the real envir

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The level of Mental Mindfulness of College of Education Students at Umm Al-Qura University in the light of Corona Pandemic
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The aim of this research is to identify the level of mental mindfulness among female students of the College of Education at Umm Al-Qura University, as well as to identify the statistically significant differences in the level of mental mindfulness according to academic level, specialization, and academic achievement. A mental mindfulness scale was designed to cover five dimensions. The study employed the analytic descriptive approach applied to a random sample of (217) female students from various academic specializations. The findings indicated that the level of mental mindfulness was average among female students. Statistically significant differences were attributable to the academic level, academic specializations, and academic achi

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
EFFECT OF IRRIGATION UNIFORMITY AND EFFICIENCY ON WATER CONSUMPTION, YIELD OF MAIZE USING DIFFERENT IRRIGATION AND CULTIVATION METHODS
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Two field experiments were carried out for cultivating yellow maize crop Zea mays L. during the autumn planting season 2019 in two sites with soils of different textures. The first site is a loamy texture in one of the fields of the Medhatia Agriculture Division, Babylon Governorate. The second was silty loam by an alluvial mixture in one of the fields of Al-Nouriah Research Station, Ministry of Agriculture located in Al-Nouriah sub-district, Al-Qadisiyah governorate. It was found through the results that the uniformity, efficiency, and adequacy of the irrigation efficiency of the sprinkler irrigation method is better than that of the sprinkler irrigation method, and it ranged between (88.6-88.7) for uniformity and (84-86)% of the irrigatio

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