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.
Bimetallic Au –Pt catalysts supporting TiO2 were synthesised using two methods; sol immobilization and impregnation methods. The prepared catalyst underwent a thermal treatment process at 400◦ C, while the reduction reaction under the same condition was done and the obtained catalysts were identified with transmission electron microscopy (TEM) and energy-dispersive spectroscopy (EDS). It has been found that the prepared catalysts have a dimension around 2.5 nm and the particles have uniform orders leading to high dispersion of platinum molecules .The prepared catalysts have been examined as efficient photocatalysts to degrade the Crystal violet dye under UV-light. The optimum values of Bimetallic Au –
... Show MoreCorrosion of Zn-Ni alloy coatings on stainless steel 316 SS in a chloride-sulfate bath with the addition of either triethanolamine or sucrose was examined. A constant cathode potential was used to deposit zinc-nickel alloys, while cyclic voltammetry and potentio-dynamic polarization were used to measure corrosion. In addition, scanning electron microscopy was utilized to analyse Zn-Ni alloy coating surface layers formed with¬out and with additives. The outcomes discovered that the corrosion resistance of Zn-Ni alloy coat¬ings in 3.5 % NaCl solution was highly influenced by adding triethanolamine or sucrose. Decreasing the Zn:Ni molar ratio led to an increase in corrosion resistance. All Zn-Ni alloy coatings were superior to pure Z
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This research aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that
... Show MoreData Driven Requirement Engineering (DDRE) represents a vision for a shift from the static traditional methods of doing requirements engineering to dynamic data-driven user-centered methods. Data available and the increasingly complex requirements of system software whose functions can adapt to changing needs to gain the trust of its users, an approach is needed in a continuous software engineering process. This need drives the emergence of new challenges in the discipline of requirements engineering to meet the required changes. The problem in this study was the method in data discrepancies which resulted in the needs elicitation process being hampered and in the end software development found discrepancies and could not meet the need
... Show MoreIn this work, plasma parameters such as (electron temperature (Te), electron density (ne), plasma frequency (fp) and Debye length (λD)) were studied using spectral analysis techniques. The spectrum of the plasma was recorded with different energy values, SnO2 and ZnO anesthetized at a different ratio (X = 0.2, 0.4 and 0.6) were recorded. Spectral study of this mixing in the air. The results showed electron density and electron temperature increase in zinc oxide: tin oxide alloy targets. It was located that The intensity of the lines increases in different laser peak powers when the laser peak power increases and then decreases when the force continues to increase.
In this work, plasma parameters such as, the electron temperature )Te(, electron density ne, plasma frequency )fp(, Debye length )λD(
and Debye number )ND), have been studied using optical emission spectroscopy technique. The spectrum of plasma with different values of energy, Pb doped CuO at different percentage (X=0.6, 0.7, 0.8) were recorded. The spectroscopic study for these mixing under vacuum with pressure down to P=2.5×10-2 mbar. The results of electron temperature for X=0.6 range (1.072-1.166) eV, for X=0.7 the Te range (1.024-0.855) eV and X=0.8 the Te is (1.033-0.921) eV. Optical properties of CuO:Pb thin films were determined through the optical transmission method using ultraviolet visible spectrophotometer within the ra
Construction projects are characterized as projects with multi phases and activities, complex, unique, and have many different parties and stakeholders. Risks could appear at one or more of the construction project stages and may affect the achievement of project objectives. Therefore, one of the key elements in the planning phase of any project is the risk management process (RMP). This study attempts to understand the terminology of risk in general, risk management, and response to risk in particular. This study is mainly a review of thirty-eight studies that have been published between 1997 and 2020 that demonstrate the importance of the crucial phase of risk response from the risk management process and its impact on
... Show MoreThe samples were collected monthly crustaceans Mjmafah foot of two stations in tributary Zab down and two others in the Tigris River for one year with effect from November 2001 until October 2002 recorded during the study period the current 41 units taxonomic and were higher density of Mjmafah foot Guy Tigris River before the mouth of the tributary