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The role of Nano-Accounting in the Rationalization of Accounting Performance: بحث تطبيقي في الشركة العامة للصناعات الكهربائية
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The research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the  rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the advantages , and the mechanism of Nano-accounting  and the basic pillars upon which, the rationalized sides of accounting performance which traditionally played by the accountant as traditional accounting cycle as recording journal entries, posting ,balancing ,etc. which required changing the concept of accounting records to accounting notation, working on the development of the accounting from existing the accounting records to a good decisions maker, rationalize the principles and concepts of most the accounting and managerial systems as a result of changing  the accounting structure, and removing jamming informatics.by direct contact for all internal and external parties, can illustrate the applications of Nano-Accounting by  rationalized accounting performance in the  manufacturing as a society of the research, and at the General Company for Electrical Industries / air cooler motor plant  as a sample of the  search.

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Publication Date
Sun Jun 07 2026
Journal Name
Al–bahith Al–a'alami
The gender implications of Facebook pages and their role in prioritizing women issues
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Gender has considered and become a new trend in women's studies, as it reflects the behaviors, roles and attitudes imposed by society on its members in accordance with their biological nature,with focusing on gender rather than on concentration on women, which is closely linked to the vision that concentrates on women's problems which are not primarily according to their biological differences But rather to a greater extent to social, cultural, historical and religious barriers and Obstacles.
Therefore, the qualitative division due to the concept of "gender" is not a rigid biological division, but is relied on the broad general context through which the social division of work is done. Thus, content in the pages of Facebook with high-

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The impact of customer contact on operation performance Case study in the specialist Dental Centre in Al-alwia
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the researchers Sought to determine the impact of the customer contact (Within a client contact there are two times, first is the total time required to create a service and within it there is contact time while the second time is the time of client contact ؛ where means a time that records the physical presence of the customer during the process of service) on operations performance by concentrate attention on the cost (labor productivity) and quality (patient ratio to the doctor) and speed (cycle time) and flexibility (the flexibility range) , as well as ruling out variable of innovation because of impossibility to measure this variable in the Specialty Center for Dental in al-alwia due to the center is lacking of mechanisms t

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Publication Date
Mon Jan 02 2017
Journal Name
Al-academy
Representative hiring in the interactive theater performance techniques
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That researchers in the play Science Find a theatrical form of an experimental creative, and these experiences taken from the innovation space aesthetic dialogue with the receiver, especially since with previous theatrical experience and is an extension of her, because the interactive theater theatrical terms that assume a pattern do from the depth of the relationship between supply playwright and the audience, which alters the receiving skills actually change, and to monitor these differing divided into three classes that include research, methodological framework (Chapter I) and includes, research problem, the importance of research and the need to him, the goal of the research, the limits Find it border, and the theoretical framework

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Publication Date
Sun Jun 07 2026
Journal Name
Al–bahith Al–a'alami
The Challenges of Forming A Culture of Change in Iraq (Self-Obstacles to the Media Role)
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The Iraqi culture faced a set of challenges that can be diagnosed with the most prominent features as follows:

  1. The dominance of authoritarian political systems which entails authoritarian regimes with the absence of contemporary political concepts of human rights.
  2. The prevalence of non- informed cultural systems which have the shortage of capabilities that enable them to activate cultural elements in positive references, historical, or seclusion on itself and not be able to interact with the current active cultures.
  3. Stagnant economic conditions have not had a decent life for individuals, or a certain level of well-being, as well as poor services and others.
  4. Social life controlled by the prevai

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Publication Date
Fri Sep 08 2023
Journal Name
International Journal Of Scientific Trends
The Role of Renewable Energy in the Protection of the Iraqi Environment
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In this article, the types of renewable energies and the environmental effects of consuming these energies are studied. Energy is one of the things necessary for economic and social development and improving the quality of life, and the presence of continuous and sustainable economic energy is essential for any economic development and growth. Humankind has been aware of renewable energies such as biomass and geothermal energy for a long time and has used these energies as heat sources for shelter. With the beginning of the extraction of fossil fuels such as oil and coal and unlimited access to these products, the use of renewable energy sources, except in remote places and forest areas, has become limited and forgotten. Currently in Iraq,

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Publication Date
Wed Jun 20 2018
Journal Name
Al-academy
The Performance of the Actor (Sami Abdul-Hameed) in the Picturesque Theatre of the play Director (Salah AL-Kassab)
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The researches discusses the style of acting used by (Sami Abdul-Hameed) in one of the play director (Salah AL-Kassab) production whine he called; Picturesque.
The problem of this research is to discover the differences between the performance of (Sami Abdul-Hameed) in the Picturesque Theatre and the other theatre.
The goal of the research is to get to know the style of acting used in (king Lear) directed by (Salah AL-Kassab).
After defining the term (picturesque theatre), the researcher discusses the elements of the Visual theatre and the components of the stage picture according to (Alexander Dean) and he refers to those well-known director who had emphasized the Visual elements. Such as (Gordon Grieg) and (Franco Zeferrel

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
محاسبـــــة التكاليـــــــــف كنظام للمعلومات واثرها في قرارات التسعيـــــــــــر: دراسة تطبيقية في الشركة العامة للزيوت النباتية
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Costs are considered the main factors in making pricing decisions in practical application for the availability of information related to these costs relatively to other factors in addition to the management direction toward covering costs in the long term , at least for the continuity of production .

             Recently, the development occurred in the industry, the appearance of modern technology as a result of projects expansion and the use of automation in production that demands the increase of the activities for the purpose of productions engineering , and the concentration on examining and testing product before it is marketing , and the development of employees skil

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
The Developed Materials and Techniques and Its Role in Exposing the Aesthetic Of Art Work
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This study is targeting the new developed materials and techniques and how they were affected by the scientific and technological developments that contributed to revelated new and varied developed materials and techniques. And from the artist’s formulation by using the materials and techniques and through its embodiment and sensor the values, artistic and aesthetic standards by breaking from the familiar in aesthetic contemporary way.
The studies on questioning what’s the role of The New Developed Materials and Techniques in exposing the aesthetic of the art work?

This study is to show the aesthetic of the art work through the new developed materials and techniques. Which was based on descriptive analyzing method and hig

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of the Promotional Mix in Achieving Competitive Advantage in Industrial Organizations
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Purpose – determine the impact of the promotional mix in achieving competitive advantage in industrial organizations.

Problem- indicated a clear deficiency in employing the dimensions of the marketing mix in ensuring a competitive advantage for the researched organization.

Design/methodology/approach – Al-Dora Refinery was selected as a field of application. The sample was chosen by an intentional sample of (143) individuals in the Human Resources departments. The questionnaire was adopted as a data acquisition tool that was prepared based on a set of ready-made standards after being subjected to a number of v

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Publication Date
Fri Oct 19 2018
Journal Name
Journal Of Economics And Administrative Sciences
THE IMPACT OF TRAINING BASED UPON MERITS IN IMPROVING THE EMPLOYEES PERFORMANCE AT THE JORDANIAN UNIVERSITY HOSPITALS Abstract
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The study aims to identify the impact of competency-based training in its dimensions (skills, cognitive abilities, attitudes, and attitudes) in improving the performance of employees (achievement, strategic thinking and problem solving) in Jordanian university hospitals.

The study based on analytical descriptive method. The study population consisted of the Jordanian University Hospitals, the University Hospital of Jordan and the King Abdullah Hospital, as applied study case. The sample of the study consists of all upper and middle administrative employees of these hospitals; questionnaire distributed all of them and the number of valid questionnaires for analysis were 182 questionnaire.

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