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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 Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Relationship and impact of the Analysis and evaluation jobs with employees performance : Survey study
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        The aim the research that definition on the impact a lot of Analysis and evaluation jobs impact in support the employees performance the property that are Analysis and evaluation jobs is one of the jobs however of the human resource management on organization and the impact footpace big on the chractericties and performance of the people and the impact that success of the organization , And here problem stool of the research in the omission the role for the Analysis and evaluation jobs impact in support the employees performance from the upward management in the organization , Polls were adopted as tools for obtaining data and the Depart

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Dividend Policy on Earnings Quality in The Companies listed in Iraq Stock Exchange
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The dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.

The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measu

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Vibration Measurement and Analysis of knee-Ankle-Foot Orthosis (KAFO) Metal-Metal type
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This paper deals with calculate stresses in Knee-Ankle-Foot-Orthosis as a result of the effect vibration during gait cycle for patient wearing KAFO .Experimental part included measurement interface pressure between KAFO and leg due to action muscles and body weigh on Orthosis. also measurement acceleration result from motion of defected leg by accelerometer .Results of Experimental part used input in theoretical part so as to calculate stresses result from applying pressure and acceleration on KAFO by engineering analysis program ANSYS 14.Resultes show stresses values in upper KAFO greater than lower KAFO that is back to muscles more effective in thigh part lead to recoding pressure higher than pressure in shank part.

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Publication Date
Fri Dec 01 2023
Journal Name
مجلة العلوم و التكنولوجية للنشاطات البدنية و الرياضية
The effect of the think, pair, and share strategy of using educational movies on learning jumping opened legs and closed legs skills on vault in artistic gymnastics for women
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The research aimed at identifying the effect of the think, pair, and share strategy by using educational movies on learning jumping opened legs and closed legs skills on vault in artistic gymnastics for women. It also aimed at identifying the group that learned better the skills understudy. The researcher used the experimental method on second-grade College of Physical Education and Sport Sciences female students. Twelve female students were selected from each of the two sections to form the subjects of the study. The main program was applied for eight weeks with one learning session per week. The data was collected and treated using SPSS to conclude that the think, pair, and share strategy and the traditional program have positive effects

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
A Socio-Pragmatic Analysis of Lamentation in Selected Elegies of Gray and AL-Khansaa'
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This research is an attempt to explore a social and pragmatic phenomenon of lamentation in elegies of Gray and AL-Khansaa' who represent two different cultures. It illustrates the intended meaning of lamentation in English and Arabic and finds how the two languages express this purpose of poetry by analysing it socio-pragmatically adopting Searle's models (1969),and its modifications. Lamentation is considered as a mournful poem lamenting the death of  whole humanity as Gray's elegy and of an individual as AL-Khansaa's elegy. So, Gray portrays a universal picture concerning his lamentation, while AL-Khansaa' portrays an individual and subjective picture regarding her lamentation. As  branches of linguistics, sociolinguistics de

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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of Engineering
Numerical Investigation of the Effect of Inserted Twisted Tape inside Submerged Bundle Tubes on its Thermal Performance
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Twisted tape insertion in the smooth plain tube is one of the types of passive methods that are used to enhance heat transfer. Swirl fluid flow inside the tube and related heat transfer characteristics are very complex. ANSYS FLUENT (V 16.1) and ASPEN industrial program are used in analyzing this technique for enhancement heat transfer. A circular plain tube has length L=8534mm and 17 mm inner diameter with a twisted tape of twist ratio of y = (H/D) = (150/17) =8.8 along the plain tube were considered for this study. Eight Reynolds numbers (Re) of 784, 1000, 2000, 3000, 4000, 5000, 6000 and 7000 are used to analyze the response of thermal performance. Crude oil API 28 exit temperature, film heat transfer coefficient, Nus

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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Numerical Investigation of the Effect of Inserted Twisted Tape inside Submerged Bundle Tubes on its Thermal Performance
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Twisted tape insertion in smooth plain tube is one of types of passive methods that is used to enhance heat transfer. Swirl fluid flow inside tube and related heat transfer characteristics are very complex. ANSYS FLUENT (V 16.1) and ASPEN industrial program are used in analyzing this technique for enhancement heat transfer. A circular plain tube has length L=8534mm and 17 mm inner diameter with twisted tape has twist ratio of y = (H/D) = (150/17) =8.8 along with a plain tube were considered for this study. Eight Reynolds numbers (Re) of 784, 1000, 2000, 3000, 4000, 5000, 6000 and 7000 are used to analyze the response of thermal performance. Crude oil API 28 exit temperature, film heat transfer coefficient, Nusselt number

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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Nurses Implementation of Universal Precautions in the AIDS Wards of Ibn-Zuheir and Ibn- Al- Kahteeb Hospitals
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A descriptive study was conducted at two Epidemic Hospitals in Baghdad from 1st of August( 2003) to 1st of October (2004) in order to identify the nursing staff working in AIDS word to implementation of universal precautions for patients with AIDS and relation to some variable. The sample is consisted of (50) nurses who are working in AIDS ward in Ibn- Zuheir and Ibn- Al- Kahteeb Hospitals. Instruments consist of (20) items related with demographic characteristics of nurses and universal precautions items . Validity of the instrument was established through a panel of( 4) experts in specific fields . Descrip

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Publication Date
Sat Mar 30 2013
Journal Name
College Of Islamic Sciences
هامات The contributions of the Kurdish scholars in the science of the Qur’an in the seventh and eighth Hijri centuries
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This research sheds light on the contributions of a group of scientific Kurdish scholars in the seventh and eighth Hijri centuries, who devoted themselves to serving science with the bad political and economic conditions at the time, and the research pointed to the flowering of science and how students travel in order to provide them with science, obtain a scientific certificate, then take up The research efforts of the scholars in the two Hijri century mentioned in the science of the Qur’an, whether in the field of recitations, intonation or interpretation, and the research ends with a conclusion in which I mentioned the most important conclusions reached in this research.

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Publication Date
Fri Jun 24 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of incentive legislation in job creativity: An applied study of a sample of Babylon Technical Institute employees
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The Incentives legislation aims to raise the efficiency of job performance of all kinds through optimal investment of human resources and their capabilities to raise or increase and production influence and provide distinguished and creative services such as The Incentives Law of Productive Ministries Employees No. 20 of 1993 and instructions issued by ministries and relevant Facilities regarding incentives for their affiliates based on provisions Public Companies Law and the instructions of the Higher Education Fund issued by the Ministry of Higher Education and Scientific Research. The human element is the most unstable and complex element of production as it is characterized by a set of feelings and emotions that is expresses

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