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استخدام بطاقة الأداء المتوازن في تقويم الأداء: دراسة محاسبية في شركة بغداد للمشروبات الغازية من المنشآت الصناعية
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The performance evaluation had Focused for many years ago on The financial factors which are Not enough for the contemporary business organizations. So in order to get useful information it con used The balanced score card which can used to offer information about some measurement on which the level of the act actual performance is determined.

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
The economic feasibility of substituting different residues replaces part of the barley In the fattening of the Arabian lambs
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This experiment was carried out at the Grdarash field belongs to the Agricultural researches directorate/general Agriculture directorate-Erbil in September (2007)، 27 Arabic lambs aged (5-6 months) With average initial weight (39.178 Kg/lamb) were used. Lambs were divided in to (3) groups (9 lambs/group). Control group was fed on (85% barely، 10% bran and 5% straw)، and second and third groups were fed on various by-product in replacement with barely in loss and block shape respectively.

The total gain of three groups were (392708.32، 634826.52 & 445613.72 ID resp

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Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
The role of environmental taxation and environmental incentives to reduce environmental pollution manifestations in the urban environment
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        The aim of studying the role of environmental taxation is to reduce or mitigate the problem of environmental pollution and obtain a clean environment. And the importance of research lies in the fact that environmental taxation is one of the basic tools to achieve environmental balance. As it is considered one of the sustainable economic tools that focuses on the concept of environmental taxes and fees. Therefore, the incentives stimulated institutions to invest in clean energy and use environmentally friendly machines. Through it, the rules of the competition are updated in favor of organizations that respect the environment so that they can obtain a green competitive advantage. And that the mai

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Taking Advantage of the Modulation Method on the Manicans in sitting the Basic Template Iraqi Female Bodies
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The degree of the woman’s satisfaction on clothing depends, to a large extent, on the body measurements. If clothing is very wide, it shows her enormous and if it is too tight it may draw attention to the defects of the body. It may also lead to the compatibility or incompatibility of clothing with fashion. Whatever the quality of the garment in terms of sewing and design, the costume which is not suitable for body size may affect the physical style negatively and may give the wearer an improper look. Clothing was carried out without measurements and did not use models (templates). The method of preparation affected the overall appearance because it often did not fit the shape of the body completely. Therefore, people thought in many w

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
הסיפור העברי באמריקה ברבע השני של המאה ה-20 הסופר שמעון הלקין כדוגמה
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                                      הסיכום

          הסיפורת העברית באמריקה, הייתה קשורה בסביבה מסויימה. גם כן היא קשורה בנושאים מסויימים, ורובם היו מדברים על חיי היהודים באמריקה.

            דמותו של שמעון הלקין קבועה בנפשם של המבקרים כזו של משורר בעי

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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Protection of Galvanized steel from corrosion in salt media using sulfur nanoparticles
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                The characteristics of sulfur nanoparticles were studied by using atomic force microscope (AFM) analysis. The atomic force microscope (AFM) measurements showed that the average size of sulfur nanoparticles synthesized using thiosulfate sodium solution through the extract of cucurbita pepo extra was 93.62 nm. Protecting galvanized steel from corrosion in salt media was achieved by using sulfur nanoparticles in different temperatures. The obtained data of thermodynamic in the presence of sulfur nanoparticles referred to high value as compares to counterpart in the absence of sulfur nanoparticles, the high inhibition efficiency (%IE) and corrosion resistance were at high temperature, the corrosion rate or weig

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Efficiency of Green Algae Chlorella vulgaris in Remediation of Polycyclic Aromatic Hydrocarbon (Anthracene) from Culture Media
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The fresh water green alga Chlorella vulgaris was selected to study its ability to degrade one of polycyclic aromatic hydrocarbon (PAHs)known is anthracene (ANT). ANT is widely used in artificial products such as wood preservatives; insecticides; dye and coating materials. This algae was cultivated in CH-10 medium under constant laboratory conditions and exposed to different concentrations (1, 3, and 5 mg/l) of anthracene for 3, 5, 7, 9 and 15 days, with the concentration of ANT measured  by high performance liquid chromatographic analysis (HPLC). The results showed that C.vulgaris has high ability to reduce anthracene to 80% at 1mg/Lcon centration after 3 days and 100% after 5 days, while at 3 and 5 mg / L concent

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Assessing liquidity to improve bank’s profitability : An applied research - in a number of – Iraqi private banks
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The current research aims to evaluate liquidity (as an independent variable) to improve the bank’s profitability (as a dependent variable ), by the bank’s ability to maximize its profits from its business results without excessive bank’s  liquidity, so that may affect negatively affects the bank’s reputation and it’s dealers confidence in facing their financial obligations. and this may lead trying to come out among other recommendations including contributing to obtain, the bank’s ability to achieve liquidity balance to maximize its profits. This research has been applied to the sample induced intentionally by choosing three Iraqi private banks. The researcher used financial indicators to assess the bank’s liq

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Material Requirements Planning for the Electric Motor in Fuzzy Environment for State Company for Electric Industries
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ABSTRUCT

This research aims at examining the expected gap between the fact of planning and controlling process of production at the State Company for Electric Industries and implementation of material requirements planning system in fuzzy environment. Developing solutions to bridge the gap is required to provide specific mechanisms subject to the logic of fuzzy rules that will keep pace with demand for increased accuracy and reduced waiting times depending on demand forecast, investment in inventory to reduce costs to a minimum.

The proposed solutions for overcoming the research problem has required some  questions reflecting the problem with its multiple dimensions, which ar

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
موقف القيادات الجامعية في الأردن من إلغاء وزارة التعليم العالي مدخلا لتنمية المجتمع
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  • The study aimed to identify the position of the university leaders from the proposed abolition of the Ministry of Higher Education in Jordan as un approach for the development of society, the study relied descriptive method survey with the assistance consists of (33) items, and check validity and reliability of the instrument, and was applied to a sample of university leaders, (57) a leading university presidents and their assistants and deans and their assistants, and after processing the data bagful statistical( spss) overall results showed the to arithmetic average of (2.74) and the degree of medium and this means that most respondents moderately support the abolition of the ministry, the most prominent item that makes
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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Investigation of the Electron Coefficients of (Ar, He, N2, O2) Gases in the Ionosphere
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In this study, the electron coefficients; Mean energy , Mobility and Drift velocity  of different gases  Ar, He, N2 and O2  in the  ionosphere have been calculated using BOLSIG+ program to check the solution results of Boltzmann equation results, and effect of reduced electric field (E/N) on electronic coefficients. The electric field has been specified in the limited range 1-100 Td. The gases were in the ionosphere layer at an altitude frame 50-2000 km. Furthermore, the mean energy and drift velocity steadily increased with increases in the electric field, while mobility was reduced. It turns out that there is a significant and obvious decrease in mobility as a result of inelastic collisions and in addition lit

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