In a world of fierce competition companies of different activities strive to strengthen their competitiveness in order to be able to deliver greater value to their customers and gain a distinct sites in competition with other companies in the market at the local and international levels. Every company seeks to focus on one or more of the competitive capabilities in order to turn it into an obvious advantage or a number of competitive advantages to contribute in improving the performance and superiority over its competitors. Therefore, the management of companies no longer need only useful information for the internal aspects of the environment, but also need to include the external environment that includes various and constantly changing factors from competitors and customers alike. Accordingly, the research aims to verify the role of accounting information system in enhancing the competitiveness of public industrial companies, using data collected by questionnaires distributed to a sample of auditors at the public industrial sector's auditing committees of the of Federal Supreme Audit Board. The research has reached a number of results, the most important is that the financial accounting information system provides useful information contributing to the rationalization of economic decision-making process for parties outside the company and the management accounting information system provides useful information contributing to the rationalization of the decisions of the Parties within the company. Also, that the accounting information system does not provide useful information about both the external and internal factors that contribute to enhancing the competitiveness of the company.
This paper including a gravitational lens time delays study for a general family of lensing potentials, the popular singular isothermal elliptical potential (SIEP), and singular isothermal elliptical density distribution (SIED) but allows general angular structure. At first section there is an introduction for the selected observations from the gravitationally lensed systems. Then section two shows that the time delays for singular isothermal elliptical potential (SIEP) and singular isothermal elliptical density distributions (SIED) have a remarkably simple and elegant form, and that the result for Hubble constant estimations actually holds for a general family of potentials by combining the analytic results with data for the time dela
... Show MoreThis research aims primarily to highlight personal tax exemptions A comparative study with some Arab and European regulations. And by conducting both theoretical comparative analyses. Most important findings of the study is the need to grant personal and family exemptions that differ according to the civil status of the taxpayer (single or married). In other words, the exemption increases as the number of family members depend on its social sense. Also taking into account some incomes that require a certain effort and looking at the tax rates, it is unreasonable for wages to be subject to the same rates applied to commercial profits.
In Algeria, education is compulsory for males and females. This foundational decision was taken right after the independence of the country in 1962. Soon after, in 1963, the central government decided the Arabisation of the whole educational levels starting from primary school till university. At the same period, illiteracy-eradication programmes were launched by the Ministry of Education to get rid of this post-colonial scourge. In the administrative department (or Wilaya) of Adrar, former Tuat, young males and females attend Quranic schools (Zawaya) well before any formal education, that is as early as 4-5 years of age. The adult people who are not enrolled in formal classes could sit for non-formal ones. However, actual measurements a
... Show MoreA new species of the family Carabidae, subfamily Harpalinae was introdIle7: (1 or a Acupalpus mesopota¬micus on the basis external morphology and male genctalia. The specimens were compared with a world collection of Acupalptis of the British Museum (N. H.) Holotype was kept at the Iraq Natural History Museum. Other 12 specimens were kept in Iraq Natural History Museum.
Spergularia iraqensis sp. nov. is described as a new species from Iraq. This species has been collected from Diyala Province in the central east of Iraq; it is closely related to Spergularia rubra (L.) J. Presl & C. Presl, 1819 and Spergularia bocconei (Scheele) Graebn., 1919.
The distinguishing of the morphological characteristics of the new species alongside the two similar species are discussed with photographs, and an identification key is given for Spergularia iraqensis and other closely related species.
Construction projects have become a changing dramatically in recent decades and that the goal of the beneficiaries of the implementation of structural project is to complete the work with less time and within the cost of the specific and the best possible quality may sometimes happen that highlights the importance of time on the rest of the items at the implementation of projects for various reasons, including the need to use the project as soon as possible possible change rapidly to customer's requests, but the high cost of the project represents the biggest obstacle for entrepreneurs with its effects on the quality and the time workers, and is a measure of those elements in monetary terms is the key to integration between them, so the
... Show MoreTHE Schiff base reaction played an important role of the condensation reaction between 2-aminophenol and Glyoxylic acid in the presence of calculated amounts of KOH as a catalyst. The reaction has been carried out in ethanol under reflux and stirring condition for 3.5 hrs. All syntheses were carried out under hydrogen gas forming a new potassium (E)-1-hydroxy-2-(2-hydroxyphenylimino)ethanolate ligand type [NO2]. The ligand of the general formula K2[Mn(L2)] type and its Mnп complex K2[Mn(N2O4)] type, has been characterized by spectroscopic methods (F.T-I.R. and U.V-Vis.), elemental analysis (C.H.N) metal content, magnetic susceptibility measurement, Thin-layer chromatography (T.L.C), X-RD powder diffraction, 1H-NMR, 13C-NMR molar conductanc
... Show MoreBackground: Non-nutritive sucking habit (NNSH) is the main environmental causative factor that disturbs normal orofacial development. In spite of the harmful effect of pacifier as a NNSH, mothers aware from the other types of NNSH like thumb sucking far more than pacifier use. Open bite is one of the most challenging malocclusions in orthodontics due to the high prevalence of relapse after treatment, so preventing the causative factor of its occurrence is essential at early age of child life. This study aims to assess the impact of two non-nutritive patterns on the development of anterior open bite in primary dentition and to compare which of these habits mostly affect open bite development. Materials and Methods: The sample consisted of
... Show MoreThe dependable and efficient identification of Qin seal script characters is pivotal in the discovery, preservation, and inheritance of the distinctive cultural values embodied by these artifacts. This paper uses image histograms of oriented gradients (HOG) features and an SVM model to discuss a character recognition model for identifying partial and blurred Qin seal script characters. The model achieves accurate recognition on a small, imbalanced dataset. Firstly, a dataset of Qin seal script image samples is established, and Gaussian filtering is employed to remove image noise. Subsequently, the gamma transformation algorithm adjusts the image brightness and enhances the contrast between font structures and image backgrounds. After a s
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