Preferred Language
Articles
/
jpgiafs-393
Accounting achievement and its impact on the measurement of operational efficiency: Applied research in the company of refineries Center / Al-Doura refinery
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Years of service and academic achievement of kindergarten teachers and their relationship to promoting child mental health
...Show More Authors

 ملخص البحث

      يعد البيت المكان الاجتماعي الأول الذي تبنى فيه الصحة النفسية لدى الفرد منذ بداية حياته كطفل  في ظل أسرته ، إلا أن الروضة تمتلك على الرغم من ذلك أثراً تكوينياً مهماٌ في حياة الطفل وعلى شخصيته ، والتي لا يمكن ان يقلُّ عن أثر الايجابي للبيت ؛ ذلك أن المفهوم الجديد لدور الروضة لا يقتصر بمجرد كونها مكانًا تقوم فيها المعلمة بتزويد الاطفال بالمعر

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Analysis of the symbolic images in the work of Mexican theater of: "all cats are brown," the writer Carlos Fuentes and "Palinuro on the stairs," the writer Fernando del Paso
...Show More Authors

 This article briefly analyzing contemporary works appeared in theater writer from Latin America, which comes within the theme of "power." Latin American Literature, such as two-way extremely clear: the vanguard of social and attention, have arrived at certain moments to some extent be regarded as a two-way rival. That desire to participate in the revolution of expression and artistic significance, has appeared evident in the literature of Latin America in the late nineteenth century and ended in the third decade of the twentieth century. The writers that stage would prefer not to serve the objectives of the revolution of Arts own but the objectives of social and political revolution that stimulate the world. These acts were issued

... Show More
View Publication Preview PDF
Publication Date
Thu Oct 01 2009
Journal Name
Iraqi Journal Of Physics
Crystal Growth of Semiconductor CuAl0.4Ti0.6Se2 and studding the Structural Properties of its Alloy and Thin Film
...Show More Authors

Tetragonal compound CuAl0.4Ti0.6Se2 semiconductor has been prepared by
melting the elementary elements of high purity in evacuated quartz tube under low
pressure 10-2 mbar and temperature 1100 oC about 24 hr. Single crystal has been
growth from this compound using slowly cooled average between (1-2) C/hr , also
thin films have been prepared using thermal evaporation technique and vacuum 10-6
mbar at room temperature .The structural properties have been studied for the powder
of compound of CuAl0.4Ti0.6Se2u using X-ray diffraction (XRD) . The structure of the
compound showed chalcopyrite structure with unite cell of right tetragonal and
dimensions of a=11.1776 Ao ,c=5.5888 Ao .The structure of thin films showed

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 23 2020
Journal Name
Iraqi Journal Of Laser
Effect of High Energy Nd:Glass Laser on the Drilled in the 5052 AlMg Alloy
...Show More Authors

This study presents the effect of laser energy on burning loss of magnesium from the holes' drilled in aluminum alloy 5052. High energy free running pulsed Nd:Glass laser of 300 µs pulse duration has been used to perform the experiments. The laser energy was varied from 1.0 to 8.0 Joules, The drilling processes have been carried out under atmospheric pressure and vacuum inside a specially designed chamber. Microhardness of the blind drilled holes has been investigated .The results indicated that the magnesium loss could be manipulated by adjusting the focusing conditions of the laser beam. Almost, the obtained holes were free of cracks with low taper and low sputter deposition. .The holes performed under atmospheric conditions have high

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 30 2024
Journal Name
International Journal Of Intelligent Engineering And Systems
Eco-friendly and Secure Data Center to Detection Compromised Devices Utilizing Swarm Approach
...Show More Authors

Modern civilization increasingly relies on sustainable and eco-friendly data centers as the core hubs of intelligent computing. However, these data centers, while vital, also face heightened vulnerability to hacking due to their role as the convergence points of numerous network connection nodes. Recognizing and addressing this vulnerability, particularly within the confines of green data centers, is a pressing concern. This paper proposes a novel approach to mitigate this threat by leveraging swarm intelligence techniques to detect prospective and hidden compromised devices within the data center environment. The core objective is to ensure sustainable intelligent computing through a colony strategy. The research primarily focusses on the

... Show More
View Publication
Scopus (4)
Scopus Crossref
Publication Date
Mon Jan 01 2018
Journal Name
Indian Journal Of Public Health Research & Development
Effectiveness of an education program on hemodialysis patients, knowledge towards dietary regimen at Al-Hussein Teaching Hospital in Al-Nasiriyha City
...Show More Authors

View Publication
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Thu Feb 08 2024
Journal Name
Ijaz Arabi Journal Of Arabic Learning
Patterns Of Arabic Poetic Vision In The Collection Of Al-Abbas Bin Mardas Al-Sulami/ أنماط الرؤيا الشعرية في ديوان العباس بن مرداس السلمي
...Show More Authors

A poetic vision appeared in the poem of Al-Abbas bin Mardas Al-Sulami. He lived in the eras of pre-Islamic times and the emergence of Islam. The focus of this research: is the study of poetic text in the pre-Islamic era and the era of early Islam. The research followed a method in treating poetic texts, as it is based on presenting poetic texts from the collection of Al-Abbas bin Mardas, explaining the features of his poetic vision, and examining all the external factors that surrounded the poet and influenced his vision and all his thoughts. The results of this research was that Al-Abbas Ibn Mardas revealed some of the positions that he found contradicted the authentic Arab value before the advent of Islam, and the poet Abbas bin Mardas tr

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 28 2023
Journal Name
Al–bahith Al–a'alami
The Role of Ethnographic Programs on Documentary Channels in Enhancing Audience Knowledge
...Show More Authors

This research investigates the engagement of the Iraqi audience with ethnographic programs and their impact on knowledge enhancement and intellectual perspectives. A questionnaire consisting of closed-ended questions was designed and administered to a purposive sample of 400 participants who exclusively follow ethnographic programs and documentary channels. The data were transcribed and subjected to statistical analysis using the SPSS software to ensure reliability and test hypotheses. The findings revealed that Al Jazeera Documentary Channel had the highest viewership percentage among respondents for ethnographic programs, while DW (Deutsche Welle) had the lowest viewership percentage. This suggests that Al Jazee

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
اثر اعتماد تكلفة راسمال في احتساب نقطة التعادل على الرافعة التشغيلية، التمويلية ﻓﻲ تخطيط الارباح في الشركات الصناعية في اقليم كوردستان
...Show More Authors

This study aims to expand the traditional model in calculating the break-even point to include the cost of capital invested and the funds employed in industrial companies through a change in the traditional model and the effect of adopting the advanced model of the break point on the operational leverage in planning profits in industrial companies. Where, the analysis of the break-even point and the operational leverage of the tools important by the management, which is used in the field of planning profits. A parity analysis in its sophisticated model will help in planning profits and determine the optimal size of production that maximizes profits. For its part, the operational leverage helps to make decisions regarding the expansion of

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Advanced Research In Dynamical And Control Systems
The impact of node density over routing protocols in manet by using NS-3
...Show More Authors

Scopus (5)
Scopus