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Accounting information system and its role in enhancing competitivness in the public industrial sector companies in iraq, from the standpoint of the auditors at the federal supeme audit board field study
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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.

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Publication Date
Thu Mar 29 2018
Journal Name
Construction Research Congress 2018
Consideration of Worker Safety in the Design Process: A Statistical-Based Approach Using Analysis of Variance (ANOVA)
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Publication Date
Fri Dec 23 2022
Journal Name
Innovative Infrastructure Solutions
Experimental modeling of a single pile in liquefiable soil under the effect of coupled static-dynamic loads
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In this work, a single pile is physically modeled and embedded in an upper liquefiable loose sand layer overlying a non-liquefiable dense layer. A laminar soil container is adopted to simulate the coupled static-dynamic loading pile response during earthquake motions: Ali Algharbi, Halabjah, El-Centro, and Kobe earthquakes. During seismic events with combined loading, the rotation along the pile, the lateral and vertical displacements at the pile head as well as the pore pressure ratio in loose sandy soil were assessed. According to the experimental findings, combined loading that ranged from 50 to 100% of axial load would alter the pile reaction by reducing the pile head peak ground acceleration, rotation of the pile, and lateral displacem

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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
The Determination of Lower Limit Detection of X-Ray Fluorescence for Zinc Powder Suspended in Engine Oil
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In this work Different weight of pure Zinc powder suspended particles in 4ml base engine Oil were used.
Intensity of Kα Line was measured for the suspended particles ,also for mixture which consist from Zinc particle blended with Engine base Oil. Calibration Curve was drawn between Ikα line Intensity and Zinc concentration at different operation condition. The Lower Limit detection (LLD) and Sensitivity (m) of Spectrometer were determined for different Zinc Concentration (Wt%). The results of LLD and m for Samples were analyzed at Operation Condition of 30KV,17mA is best from Samples were analyzed at Operation Condition of 25KV,15mA

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Publication Date
Sat Jan 01 2022
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte
THE EFFECT OF USING GAMES IN DEVELOPING SOME CONCEPTS OF TRAFFIC SAFETY FOR FIFTH GRADE PRIMARY STUDENTS
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Abstract The purpose of this paper is to preparing small games for fifth graders. And to identify the impact of these small games in developing some concepts of traffic safety for fifth graders. The two researchers used the experimental method to solve the research problem, and the research community was identified with students. The fifth grade of primary school in the province of Baghdad and a sample was chosen from the private Baghdad Primary School, which numbered (60) male and female students. They were distributed equally into two groups by simple random method (experimental and control groups). As for the most important conclusions reached by the two researchers, it is the presence of an effect of small games in developing some conce

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
Innovative approaches to the development of the lexical composition of the oil and gas industry : Инновационные подходы развития лексического состава нефтегазовой промышленности
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 The present study discusses one of the most relevant and required topics in the recent period during globalization, the modern Russian system of terms for the oil and gas industry as a whole acquired a complete form in the second half of the twentieth century. The period of the late XX - early XXI centuries. marked by cardinal transformations in all areas of the political, economic, social and cultural life of Russia. These changes could not but affect industrial production. Transition to a new vector of development of the Russian economy based on the development of commercial trade, on the change and improvement of the development of industrial enterprises in the context of the implementation of national projects and the introduction

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Publication Date
Wed May 10 2017
Journal Name
Journal Of The College Of Languages (jcl)
Factores lingüísticos y extralingüísticos de la evolución semántica de los términos Linguistic and non-linguistic factors of the semantic evolution of terms
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La disciplina sémantica siendo una rama de la lingüística y relacionada con los significados que residen detrás de los vocablos sería muy intereseante ser estudiada y investigada, sobre todo cuando tratamos de penetrarnos dentro de la evolución semántica y los motivos por los que se suceden estos cambios. Pues, es injusto dejar de dar una definición aclaratoria sobre esta disciplina y sus componentes.

El significado de los léxicos que se forma por un conjunto de semas o rasgos significativos mínimos. Sin embargo, no todos esos semas son igualmente intervenidos por los hablantes de una comunidad lingüística, sino que hay algunos de ellos que siempre están presentes, mientras que otros varían. Es decir, el significado

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Publication Date
Wed Oct 02 2024
Journal Name
Journal Of International Crisis And Risk Communication Research
Manufacturing Consent: A Critical Discourse Analysis of Benjamin Netanyahu's Speech to the United States Congress in 2024” has been accepted for publication in
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In this paper, the researchers investigate Prime Minister Benjamin Netanyahu's speech before a joint session of the US Congress on July 25, 2024. The researchers primarily aim at highlighting the ideology behind Netanyahu's speech by using qualitative research through the application of critical discourse analysis (CDA), which is employed here in in order to show how certain linguistic choices can manipulate and determine concepts related to power and ideology. The CDA method used is Discourse Historical Approach with the main focus on argumentation management through discursive strategies. The researchers adopt DHA by Wodak (2009) with focusing on the taxonomy of social actor representation by Van Leeuwen (2008). The study reveals th

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The Effect of Heat Treatment on the Magnetic and Mechanical properties offe - Ni alloys.
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The aim of this work is studying the binary system ??'??? Ni?)with two ratios (y=36,80) by using casting method for preparing the samples.Magnetic and Mechanical properties have been studidt different httrea^nttem^rature.All the alloys were found a ferromagnetic behavior and sensitive to the heat treatment. Best properties were found at the heat treatment 1100 C°.A significant different results were found above 1100C° for lower magnetic and mechanical values. This is possibly due to the change on the degree of magnetic moment orders, in which most of the moments are started to remove from coupled ferromagnetically.?

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
The use of water resources internationally and their implications for the water issue globally
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The rivers are the main source of fresh water for many countries and the great development which is considered as one of the sustainable development elements in its various agricultural, industrial, domestic and environmental fields .The countries of the world seek food security and water security in order to ensure the basic needs of citizens .Because their distribution is uneven in many regions of the world with different human needs, which leads to conflicts over water sources, especially those located in one international river basin .This has led to the emergence of internationallegal rules governing the management of The problem revolves around the dialectic between limited water resources and increased need for water use b

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Publication Date
Mon Feb 20 2023
Journal Name
Baghdad Science Journal
Modeling and Analyzing the Influence of Fear on the Harvested Modified Leslie-Gower Model
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A modified Leslie-Gower predator-prey model with a Beddington-DeAngelis functional response is proposed and studied. The purpose is to examine the effects of fear and quadratic fixed effort harvesting on the system's dynamic behavior. The model's qualitative properties, such as local equilibria stability, permanence, and global stability, are examined. The analysis of local bifurcation has been studied. It is discovered that the system experiences a saddle-node bifurcation at the survival equilibrium point whereas a transcritical bifurcation occurs at the boundary equilibrium point. Additionally established are the prerequisites for Hopf bifurcation existence. Finally, using MATLAB, a numerical investigation is conducted to verify t

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