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أثر سياسة السجلات المحاسبية المفتوحة كأحد آليات إدارة التكلفة في تحقيق الميزة التنافسية للشركات الصناعية المساهمة العامة الأردنية
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The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage of Jordanian industrial public companies. The study also showed a statistically significant effect of the policy of open-book accounting in achieving competitive advantage through the dimensions of the advantage (Cost, quality, flexibility, delivery) to the Jordanian industrial public companies.

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
Principles of modeling a dictionary article in the «Dictionary of the Russian Folklore: lexicon epics» (M.A. Bobunova, A.T. Khro: Принципы моделирования словарной статьи В «словаре языка русского фольклора: Лексика былины» (М. А. Бобунова, А. Т. Хроленко)
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The article describes the basic principles of modeling a dictionary article in the “Dictionary of the Language of Russian Folklore Lexicon epics” (M. A. Bobunova, A. T. Khrolenko). Among such principles are the principle of linguocentrism (representation of universal cognitions in strict observance of the traditions of lexicographic science), the principle of anthropocentrism (language learning as a means of human consciousness / subconsciousness), the principle of expansionism (attracting material from various knowledge bases), the principle of explanatory ("explanatory moment"), and fractal principle (synergistic potential of the presented material: nonlinearity and self-similarity; hierarchical organizati

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The Exploitation of Carmen Valero Garces' Theory in the Criticism of Literary Texts: Saleh al-Jafari's Arabic Translation of "Rubbayat al-Khayyam" as a: کاربست نظریه¬ی کارمن والرو گارسس در نقد ترجمه¬ی ادبی (مورد مطالعه: تعریب صالح الجعفری از رباعیات خیام)
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There is a mutual relationship between the form of a text and its meaning so as separating these two or devaluating the role of one of them leads to the absence of the value therein. Thus, a translation is important as to how it relates the details of a text. That is, the text has special features which go beyond form, and these set out its distinctiveness. Here, we tackle Saleh al-Jafari's Arabic translation of  "Rubbayat al-Khayyam" of Naysapour descriptively and analytically by depending on extracts from the original text. This translation is evaluated on the basis of Spanish critic Maria Carmen Valero Garces. Herein, we discuss the effectiveness of this theory in the criticism of literary texts. It has been concluded that al-Jaf

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
تخطيط وجدولة تنفيذ مشاريع الخدمات البلدية بأستخدام نظام المعلومات الجغرافية(GIS ) بحث تطبيقي في مدينة الهندية ـ محافظة كربلاء المقدسة
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     The research has handled an important service sector in Iraq which is the municipals sector since it is connected directly and closely with the services presented to the citizens, and because the process of accomplishing the projects needs planning and scheduling for implementing these projects according to the available financial allocating and it was no choice but finding modern methods that help succeeding the processes of planning through making use of  Geographic Information system (GIS) in providing the necessary information in scheduling the projects since it is considered  as one of the tools that conveys the occurred in collecting the huge amount of  the locative d

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Fibrewise soft ideal topological space
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In this work we explain and discuss new notion of fibrewise topological spaces, calledfibrewise soft ideal topological spaces, Also, we show the notions of fibrewise closed soft ideal topological spaces, fibrewise open soft ideal topological spaces and fibrewise soft near ideal topological spaces.

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Publication Date
Fri Jul 01 2022
Journal Name
University Of Baghdad, College Of Education For Pure Sciences / Ibn Al-haitham, Department Of Mathematics
Fibrewise Slightly Topological Spaces and Their Generalizations
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The aim of this thesis is to introduce a new concept of fibrewise topological spaces which is said to be fibrewise slightly topological spaces. We generalize some of the main results that have been reached from fibrewise topology into fibrewise slightly topological space. We introduce the concepts of fibrewise slightly closed, fibrewise slightly open, fibrewise locally sliceable, and fibrewise locally sectionable slightly topological spaces. Also, state and prove several propositions related to these concepts. On the other hand, extend separation axioms of ordinary topology into fibrewise setting. The separation axioms are said to be fibrewise slightly T_0 spaces, fibrewise slightly T_1 spaces, fibrewise slightly R_0 spaces, fibrewise s

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Publication Date
Wed Feb 01 2017
Journal Name
International Journal Of Science And Research (ijsr)
Fibrewise Soft Topological Spaces
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In this work we define and study new concept of fibrewise topological spaces, namely fibrewise soft topological spaces, Also, we introduce the concepts of fibrewise closed soft topological spaces, fibrewise open soft topological spaces, fibrewise soft near compact spaces and fibrewise locally soft near compact spaces.

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Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
Jurisprudence of the narratives Jurisprudence of the narratives of Mother of the Believers “Um Salmah: (may God bless her) agreed upon between Bukhari and Muslm in respect to fasting, Hajj” pilgrimage” and Sharia duration : The life of the mother of the believers, Umm Salamah, the jurisprudence of the narratives of Umm Salamah, agreed upon between Bukhari and Muslim
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Abstract

This research’s goal is to  restore and to revive the jurisprudence of  Mother of Believers (Um alMuaamineen) “Um Salmah” "may God bless her", and to highlight her outstanding assimilation and understanding of religion and her conscious thought.  The current research is a comparative scientific theoretical study  represented in the comparison of  jurisprudence of “Um Salamah” with Hadiths  of  fasting  and pilgrimage rules as well as the duration  mentioned in jurisprudence  of  for doctrines( 4 schools of thought )to identify these hadiths with the inclusion and discussion of their evidence.

The current research included two topics: the first one is to identify and introduce

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Efficiency of public investment spending and its impact on economic growth in Iraq For the period 2003- 2013
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Occupy public investment spending, a great deal of attention since the thirties of the last century, to play important role in economic and social development process and therefore most of the countries are trying different degree of economic development to the completion of the largest amount of public investment, especially in infrastructure, which is one of the pillars essential to economic development, and in order to maximize utilization of the completion of public investment should focus on achieving efficiency in completion.
    The current reality of public projects in Iraq, indicating the absence of several key characteristics that must be provided if these proje

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Publication Date
Mon Apr 24 2017
Journal Name
Spe Kingdom Of Saudi Arabia Annual Technical Symposium And Exhibition
Optimization of Infill Drilling in Whicher Range Field in Australia
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Abstract<p>Now that most of the conventional reservoirs are being depleted at a rapid pace, the focus is on unconventional reservoirs like tight gas reservoirs. Due to the heterogeneous nature and low permeability of unconventional reservoirs, they require a huge number of wells to hit all the isolated hydrocarbon zones. Infill drilling is one of the most common and effective methods of increasing the recovery, by reducing the well spacing and increasing the sweep efficiency. However, the problem with drilling such a large number of wells is the determination of the optimum location for each well that ensures minimum interference between wells, and accelerates the recovery from the field. Detail</p> ... Show More
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Publication Date
Wed Sep 12 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Soft (1,2)*-Omega Separation Axioms and Weak Soft (1,2)*-Omega Separation Axioms in Soft Bitopological Spaces
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In the present paper we introduce and study new classes of soft separation axioms in soft bitopological spaces, namely, soft (1,2)*-omega separation axioms and weak soft (1,2)*-omega separation axioms by using the concept of soft (1,2)*-omega open sets. The equivalent definitions and basic properties of these types of soft separation axioms also have been studied.

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