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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
Tue Nov 06 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
The Impact of An Education Program upon Women's Knowledge in Managing Breast Self–Examination
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Objective: To find out if there are any significant differences between these women's knowledge in the
management of Breast Self-Examination in study and control group regarding some variables.
Methodology: A quasi-experimental design was used. A purposive "non-probability" sample of (260) women who
are employee and students in both colleges (Nursing and Health and Medical Technologies) was selected. The
sample consists of two groups, experimental group (130) includes those in (Nursing college), and control group
(130) in (Health and Medical Technologies). A questionnaire was constructed which included demographic
information, reproductive information, family history, previous medical history, and information about wome

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Publication Date
Fri May 30 2025
Journal Name
Surabaya Medical Journal
Exploring Dental Students' Perspectives: The Impact of Hybrid Learning in a Post-Pandemic World
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Background: The pandemic crisis prompted the world to adopt unexpected approaches to continue life as normally as possible. The education sector, including professors, students, and the overall teaching system, has been particularly affected. Objective: This study seeks to evaluate the benefits, challenges, and strategies related to COVID-19 from the perspectives of college students, particularly those in higher education in Iraq. Method: The online survey questionnaire was distributed via Google Forms and specifically aimed at undergraduate dental students. Results: A total of 348 students participated in the survey. There was a significant correlation (P > 0.01) between student satisfaction with hybrid learning and their experi

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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
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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

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Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
إلرشادات النبوية في إستخدام أواني الطعام والشراب وأثرها الصحي
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The research included the statement of some prophetic
guidelines for preserving food and drink from contamination that
causes diseases, which originate either viruses and microbes, or
insects and vermin spread in the air,

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Publication Date
Mon Jul 22 2019
Journal Name
Arab Science Heritage Journal
الاستاذة الدكتورة سمسل محمد العاني وأثرها في التراث العراقي
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تزخر ذاكرة بغداد ب سماء العديد من الشخصيا ث في الناشطة والبارزة والتردي
لهذا الاثر البارز والمثير في ميدان الابداع و

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Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the Central Bank of Iraq in housing finance and reducing the housing crisis in Iraq
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Finance is an essential element when developing any housing policy because of its role in providing funds to institutions concerned with housing lending. Therefore, the research aims to evaluate the financial aid provided by the Central Bank of Iraq in solving the housing crisis through the adoption of the Central Bank of Iraq initiatives to support the financing of the housing sector, and here The importance of the research is highlighted to determine the role of the initiative by drawing an effective strategy aimed at providing the housing sector with the necessary funding. By providing financing to financial institutions directed towards providing real estate credit, and that the percentage of the contribution of the implement

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Publication Date
Thu Mar 31 2022
Journal Name
مجلة دراسات محاسبية و مالية
تطبيق إدارة القيمة الاجمالية في تحسين تصميم العملية: بحث تطبيقي في الشركة العامة للمنتوجات الغذائية- مصنع المأمون
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يهدف البحث الى تطبيق إدارة القيمة االجمالية في تحسين تصميم عملية أنتاج معجون االسنان في مصنع المامون التابع للشركة العامة للمنتوجات الغذائية. وقد تمثلت مشكلة البحث في أن الشركة المبحوثة ال تقوم بقياس فاعلية تصميم العمليات فهي تعاني من ضعف في تحليل فاعلية تصميم العمليات في إطار مت ازمن مع أسلوب تطبيق إدارة القيمة االجمالية ، فضالً عن عدم اعطاء االنتباه الكافي لموضوع كلف المنتجات واسعار البيع ضمن ما يسمى بقيم

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Publication Date
Tue Aug 24 2021
Journal Name
Agronomy
Impact of Nitrogen Rate in Conventional and Organic Production Systems on Yield and Bread Baking Quality of Soft Red Winter Wheat
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Soft red winter wheat (SRW) is characterized by high yield and relatively low protein content. In Kentucky, there is growing demand from local artisan bread bakers for regionally produced flour, requiring production of grain with increased protein content and/or strength. The objective of this two-year field experiment was to evaluate the effect of nitrogen (N) management on five cultivars of winter wheat on yield and bread baking quality traits of modern and landrace SRW cultivars (Triticum aestivum L.). All five cultivars were evaluated using two N application rates in conventional and organic production systems. All traits measured were significantly affected by the agricultural production system and N rate, although plant height

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE EFFECT OF ALCOHOLIC EXTRACT OF Borage officinalis ON MONOAMINE OXIDASE (MAO) AND ACETYLCHOLINESTERASE (AChE) IN HUMAN SERUM IN VITRO.: THE EFFECT OF ALCOHOLIC EXTRACT OF Borage officinalis ON MONOAMINE OXIDASE (MAO) AND ACETYLCHOLINESTERASE (AChE) IN HUMAN SERUM IN VITRO.
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This study was designed to show the inhibitory effect of different concentrations of alcoholic extract of Borage officinalis on the Monoamine oxidase (MAO) and Acetylcholinesterase (AChE) enzymes in human serum. The results obtained from the study exhibited that alcoholic extract of Borage officinalis caused inhibition to enzymes activity with all concentrations of the extract. The results also showed that when the concentration of the extract was (0.001 mg/ml), the percentage of inhibition was (4.3% with MAO and 15.2% with AChE) and this percentage increases until reaching up to (74.7% with MAO and 84.18% with AChE) when the concentration of the extract was (0.1 mg/ml). From the kinetic parameters, studies found that alcoholic extract o

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Mangrove Landscaping As An Adaptation Pattern To Reduce The Impact of Climate Change in Segara Anakan Lagoon, Cilacap Regency Indonesia
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Mangrove landscaping in the Segara Anakan Lagoon (SAL) is an adaptation pattern of mangrove ecosystems to live and grow in unstable areas. This research aimed to develop a mangrove landscape to mitigate the impacts of ocean waves, currents, and inundation due to climate change. The study was conducted in SAL and Cilacap Coast (CC) using the environmental properties and climate change data. The data obtained were analyzed using mapping and trendline analyses. The results showed that mangrove landscaping in Segara Anakan had four zones with Nypa frutican, Rhizophora styllosa, Aegiceras corniculatum, Rhizophora apiculata, Avicennia marina, Sonneratia alba identified as the best adaptation of mangrove species. Climate change give a high impa

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