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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
Sun Jun 18 2023
Journal Name
Arab Science Heritage Journal
التراث العمراني في كتاب "الثغر البسام في ذكر من ولي قضاء الشام " لابن طولون (ت953هـ)
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This study reveals important aspects of Ibn Tulun approach in this book through reading and scrutinizing the texts that had a direct or indirect relationship with this topic, as his study was not an easy thing, especially as it depends on the deduction of intellectual trends in his approach and his dealings with the texts of this topic In his directions and his architectural and service idea and highlighting its basic aspects as part of the plans of the Islamic city and its connection with the cultural heritage at the time.

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Planner And Development
الاستدامة البصرية في الفضاءات السكنية دراسة إستقصائية للفضاءات الخارجية في مجمعات سكنية منتخبة من بغداد
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Publication Date
Wed Dec 12 2018
Journal Name
Arab Science Heritage Journal
الزراعة ا لزراعة في بلاد الشام في القرن الثامن الهجري من خلال رحلة ابن بطوطة
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Greatest travelers Muslims and Ousahm fame, called sheikh Rahalin to frequent roam in outlook, he spent twenty-eight years of his life in travel-related trips and successive, is Ibn Battuta, who wander in, as it was of adventurers who pushed curiosity to ride a lot of difficulties.

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Publication Date
Thu Nov 08 2018
Journal Name
Arab Science Heritage Journal
الدرر اللوامع في أصل مقرأ الإمام نافع لابن بري من مقررات المدرسة اليوسفية في غرناطة
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This paper try to shed light on one of interpretations of the prosody of Ibn Barry “Al-duraru l-lawāmi῾ fi maqra᾽i l-ImāmiNāfi῾” a famous prosody that students still study and spend time in memorize and understand it until this day. This interpretation is considered one of the simplest and appropriate to the nature of teaching in the early stages of education for students of Arabic in general. Also, we try very hard to extract the commons characteristics of this and other interpretation of the text we have, then effort a large text as an example of what we are going to say in conclusions.

 

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Publication Date
Tue Dec 13 2005
Journal Name
Iraqi Journal Of Laser
Stimulation of Phagocytic Activity of Human Polymorphonuclear Leukocytes in Vitro Using 10 mW He-Ne Laser.
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Stimulative effect of 10 mW He-Ne laser on the phagocytic activity of human polymorphonuclear leukocytes( PMNs) has been studied in vitro. Normal polymorphonuclear leucocytes were isolated from the human peripheral blood. A mixture of 0.25 ml of Hanks solution, 0.25 ml of serum, 0.25 ml of Candida albicans suspension and 0.25 ml of PMNs suspension was prepared. The samples of mixture of PMNs and Candida were subdivided in 1 ml ependrof tubes and irradiated to He-Ne laser for 1, 3, 5, 10 and 20 min. The diameter of the irradiated area was 0.8 cm. For calculation of Phagocytic index before and after irradiation, the samples were incubated (37°C) at 5, 15, 30, 60 min. The slides of samples were prepared and stained using Giemsa stain. The

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
A Word Cloud Model based on Hate Speech in an Online Social Media Environment
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Social media is known as detectors platform that are used to measure the activities of the users in the real world. However, the huge and unfiltered feed of messages posted on social media trigger social warnings, particularly when these messages contain hate speech towards specific individual or community. The negative effect of these messages on individuals or the society at large is of great concern to governments and non-governmental organizations. Word clouds provide a simple and efficient means of visually transferring the most common words from text documents. This research aims to develop a word cloud model based on hateful words on online social media environment such as Google News. Several steps are involved including data acq

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Publication Date
Fri Nov 28 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Effects of three different types of intracoronal bleaching agents on shear bond strength of stainless steel and sapphire brackets bonded to endodontically treated teeth (An in vitro study)
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Background: evaluate the effects of three different intracoronal bleaching agents on the shear bond strengths (SBS) and failure site of stainless steel and monocrystalline (sapphire) orthodontic brackets bonded to endodontically treated teeth using light cured orthodontic adhesive in vitro. Materials and methods: Eighty extracted sound human upper first premolars were selected, endondontically treated and randomly divided equally (according to the type of the brackets used) into two main groups (n = 40 per group). Each main group were subdivided (according to the bleaching agent used) into four subgroups 10 teeth each; as following : control (un bleached) group, hydrogen peroxide group (Hp) 35%, carbamide peroxide group (CP) 37% group and s

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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Psychological stability and its relationship to Integration University and spiritual intelligence among University students
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The current research aimed to identify psychological stability and its relationship to university integration and spiritual intelligence among university students. The research sample consisted of (158) students from the College of Education - Al-Mustansiriya University.

A scale was applied: psychological stability, university integration, and spiritual intelligence,   and by using the (Pearson) correlation coefficient, and the t-test, the results showed: the sample members enjoy psychological stability, university integration, and spiritual intelligence, and there is a positive, statistically significant correlation between the research variables, and the results resulted in some recommendations and proposals.

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Publication Date
Fri Aug 06 2021
Journal Name
Research Journal Of Pharmacy And Technology
Hepatitis B Surface Antigen level and its Correlation with Age, Gender, and Liver Biomarkers
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Background: Measuring the concentration of hepatitis B surface antigen (HbsAg) in HBV patients can be determined with immunoassay techniques. This study aimed to measure the HbsAg titers in chronic HBV patients and to assess its correlation with patients' ages, gender, and with the levels of liver enzymes and total serum bilirubin. Materials and Method: Fifty-eight chronic hepatitis B infected patients were enrolled in this study. Age and gender of the patients were recorded. HbsAg concentration was tested with automated Immunoanalyzer. The patients were also tested for ALT, AST, ALP, and TSB by automated chemistry analyzer. Results: All the chronic HBV patients have positive HBsAg titers above the negative cutoff (0.05U/L) with mea

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Emotional Innovation and Its Relation to Foresight, Meditation, and Constructive Thinking among University Students
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The study aims to examine the emotional innovation, constructive thinking, foresight, and meditation among university students. Besides, attempts to explore the relationship between emotional innovation and constructive thinking, the relationship between emotional innovation and foresight, and meditation, the relationship between constructive thinking and foresight, and meditation, finally, the relationship among emotional innovation, constructive thinking, foresight, and meditation of university students regarding the variables of gender and major. A total of (400) students were selected as a sample for the study. The results revealed that university students have a high level of emotional innovation that induce them to take positive ro

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