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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
Mon Sep 30 2024
Journal Name
Iraqi Journal Of Materials
Characterization of Multilayer Highly-Pure Metal Oxide Structures Prepared by DC Reactive Magnetron Sputtering
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In this work, multilayer nanostructures were prepared from two metal oxide thin films by dc reactive magnetron sputtering technique. These metal oxide were nickel oxide (NiO) and titanium dioxide (TiO2). The prepared nanostructures showed high structural purity as confirmed by the spectroscopic and structural characterization tests, mainly FTIR, XRD and EDX. This feature may be attributed to the fine control of operation parameters of dc reactive magnetron sputtering system as well as the preparation conditions using the same system. The nanostructures prepared in this work can be successfully used for the fabrication of nanodevices for photonics and optoelectronics requiring highly-pure nanomaterials.

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Quality Evaluation of Al-Rasheed Ready Concrete Mixture Plant By Using Six Sigma Approach
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The objective of this research work is to evaluate the quality of central concrete plant of Al-Rasheed Company by using Six Sigma approach which is a measure of quality that strives for near elimination of defects using the statistical methods to improve outputs that are critical to customers. The fundamental objective of Six Sigma methodology is the implementation of a measurement-based strategy that focuses on process improvement and variation reduction to reach delighting customers, and then suggesting an improvement system to improve the production of concrete in Al-Rasheed State Contracting Construction Company.
A field survey includes two parts (open and close questionnaire) that aimed to get the data and information required f

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Publication Date
Tue Dec 05 2023
Journal Name
Engineering, Technology & Applied Science Research
Theoretical Analysis of Composite RC Beams with Pultruded GFRP Beams subjected to Impact Loading
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Glass Fiber Reinforced Polymer (GFRP) beams have gained attention due to their promising mechanical properties and potential for structural applications. Combining GFRP core and encasing materials creates a composite beam with superior mechanical properties. This paper describes the testing encased GFRP beams as composite Reinforced Concrete (RC) beams under low-velocity impact load. Theoretical analysis was used with practical results to simulate the tested beams' behavior and predict the generated energies during the impact loading. The impact response was investigated using repeated drops of 42.5 kg falling mass from various heights. An analysis was performed using accelerometer readings to calculate the generalized inertial load. The in

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Publication Date
Fri Oct 01 2021
Journal Name
The Iraqi Postgraduate Medical Journal
Knowledge of Hypertensive Patients Attending Al-Imamein Kadhimein Medical City Regarding Follow-Up Visits
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Publication Date
Wed Jun 30 2010
Journal Name
Al-kindy College Medical Journal
Effect of Very Early Atorvastatin Initiation for Acute Myocardial Infarction on Creatine Kinase release
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Background : It has been suggested that pretreatment with a statin agent prior to
myocardial infarction limits myocardial
creatine kinase release, and thus may act to
limit myocardial infarct size in humans.
Objective : To examine the effect of very
early statin initiation for acute myocardial
infarction (AMI), to the extent of
myonecrosis as manifested by peak serum
creatine kinase levels.
Methods : Patients with AMI admitted to AlKindy teaching hospital cardiac care unit
from 1st February 2007 to 28th February
2008, who fulfilled the inclusion criteria
cited in the present study, were randomly
assigned into two study groups. The statin
group patients have received a single oral
dose of 40 mg

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Publication Date
Tue Jan 01 2019
Journal Name
Fme Transactions
Thermal-hydraulic hot-spot analysis of IRT-5000 nuclear research reactor: Comparative safety evaluation
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A detailed methodology is presented in this paper for the calculation of nucleate boiling safety margin (NBSM) in nuclear research reactors using a temperature function with three different thermal-hydraulic hot-spot analyses: nominal, cumulative and statistical for normal operating condition and coolant flow variation. A computer simulation program is developed for applying the methodology to the IRT-5000 reactor based on experimental core data. According to cumulative analysis as the overconservative approach, the NBSM at normal operating condition of thermal power 5 MW and coolant velocity 1.672 m/s was 2.3% with reactor power limit 5.13 MW. However, during power or coolant flow trip condition, transient nucleate boiling would occur for

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Publication Date
Mon Sep 23 2019
Journal Name
Civil Engineering Journal
Energy Absorption Evaluation of CFRP-Strengthened Two-Spans Reinforced Concrete Beams under Pure Torsion
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For more than a decade, externally bonded carbon fiber reinforced polymer (CFRP) composites successfully utilized in retrofitting reinforced concrete structural elements. The function of CFRP reinforcement in increasing the ductility of reinforced concrete (RC) beam is essential in such members. Flexural and shear behaviors, ductility, and confinement were the main studied properties that used the CFRP as a strengthening material. However, limited attention has been paid to investigate the energy absorption of torsion strengthening of concrete members, especially two-span concrete beams. Hence, the target of this work is to investigate the effectiveness of CFRP-strengthening technique with regard to energy absorption of two-span RC

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Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Enhancement of Hydrothermally Co3O4 Thin Films as H2S Gas Sensor by Loading Yttrium Element
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The gas sensing properties of Co3O4 and Co3O4:Y nano structures were investigated. The films were synthesized using the hydrothermal method on a seeded layer. The XRD, SEM analysis and gas sensing properties were investigated for Co3O4 and Co3O4:Y thin films. XRD analysis shows that all films are polycrystalline in nature, having a cubic structure, and the crystallite size is (11.7)nm for cobalt oxide and (9.3)nm for the Co3O4:10%Y. The SEM analysis of thin films obviously indicates that Co3O4 possesses a nanosphere-like structure and a flower-like structure for Co3O4:Y.

The sen

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Publication Date
Sat Mar 26 2016
Journal Name
Journal Of Materials Science: Materials In Electronics
Hydrothermal deposition of CdS on vertically aligned ZnO nanorods for photoelectrochemical solar cell application
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Publication Date
Mon Apr 10 2023
Journal Name
The European Physical Journal Plus
Improved performance of D149 dye-sensitized ZnO-based solar cell under solvents activation effect
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