دور التكامل بين إستراتيجية التصنيع المتسارع والمحاسبة عن الإنجاز في تخفيض تكاليف المنتج : دراسة تحليلية لآراء عينة من العاملين في معمل إسمنت الكوفة = The Role of Integration between Agile Manufacturing Strategy and Throughput Accounting in Reducing Product Costs : An Analytical Study of the Opinions of a Sample of Workers in the Kufa Cement Plant

2020 ◽  
Vol 20 (2) ◽  
pp. 198-212
Author(s):  
علي ، أحمد ماهر محمد ◽  
عبد الله ، حنان صحبت
Keyword(s):  
Analytical Study ◽  
Agile Manufacturing ◽  
Cement Plant ◽  
Manufacturing Strategy ◽  
Product Costs

An IFRS 1 Application Role in the Relevant of Accounting Information from the Users of Financial Statements Prospective: An Applied and Analytical Study at Asia Cell Communications Company

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Shahlaa Kamel Abdulhassan ◽  
Salama Ibrahim Ali
Keyword(s):  
Analytical Study ◽  
Stock Exchange ◽  
Accounting Information ◽  
Financial Statements ◽  
Transformation Process ◽  
International Standards ◽  
Adoption Process ◽  
Future Expectations ◽  
Suitable Concept

The research aims to study the requirements of a IFRS (1) standard and the statement of a suitable concept and its importance for users of financial statements and the role of applying of IFRS (1) standard also aims to test the ability of applying the standard requirements in companies listed on the Iraqi Stock Exchange, and the relevant of the accounting information for the users of those companies in light of applying those standards. The research reached a set of conclusions, the most important of which was that of the standard, the application of the IFRS (1) standard requirements, describe the transformation process to IFRSs as a transformational stage, as the stage involves adopting the economic unit of standards  on a set of procedures, methods and accounting treatments that unit should perform for the purpose of preparing financial statements in accordance with international standards and optional and compulsory exceptions that it facilitates the adoption process, in addition, the reports and financial statements aim to provide useful and appropriate accounting information that meets the needs of its users, as the property of predictive value in accounting information improve the ability of companies to predict the results of future expectations, the property of value assurance in accounting information provides the ability to change or correct current or future expectations, and it reduces the degree of uncertainty when it has feedback.

Future insight to enhance the role of the university in reinforcing patriotism among impaired students from their view point: رؤية مستقبلية لتعزيز دور الجامعة في تعزيز الروح الوطنية لدى الطلاب المعاقين من وجهة نظرهم

2021 ◽  
Vol 5 (37) ◽  
pp. 190-162
Author(s):  
Abdullah Hijab A. Alqahtani Abdullah Hijab A. Alqahtani
Keyword(s):  
Students With Disabilities ◽  
Analytical Study ◽  
Theoretical Framework ◽  
Decision Makers ◽  
National Belonging ◽  
Social Survey ◽  
The University ◽  
Survey Approach ◽  
Answering Questions

The current study aimed to reach a theoretical framework of knowledge that enables decision-makers, specialists and experts to define the planning, coordination and innovative roles that the university can play to enhance the national belonging of people with disabilities. The sample of the study consisted of (150) university students with disabilities (visual, auditory, and kinesthetic), who were taken through a comprehensive social survey, which is a descriptive analytical study using the comprehensive social survey approach, and the Statistical Package for Social Sciences program was used. (SPSS) version (18) in the statistical analysis of the study tool, and scientific and practical results were reached by answering questions, and based on the theoretical framework and those results, a number of recommendations were proposed.

scholarly journals DUKUNGAN ORANG TUA DAPAT MENINGKATKAN PRESTASI SISWA BOARDING SCHOOL DI MI MAMBAUL ULUM POWAK TLONTO RAJA PASEAN PAMEKASAN

2020 ◽  
Vol 3 (2) ◽  
pp. 190-200
Author(s):  
Endang Fauziyah Susilawati ◽  
Abdan Syakura ◽  
Dinar Vincy Y.B
Keyword(s):  
Research Design ◽  
Parental Support ◽  
Analytical Study ◽  
Boarding School ◽  
Cross Sectional ◽  
Analytical Design ◽  
Is Research ◽  
Children's Achievement ◽  
Relationship Of

There are many parents who still didn’t know about the development of school model for children with elementary school levels. This condition clarified by the lack of socialization from government relate with the role of model in elementary. Research design that is use in this research is correlative cross sectional analytical study. Analytical design is research design that testing the correlation between variables which aims to find a relationship of  parental support and students achievement. The result of both variables tested by SPSS Rank Spearman. The population in this research is student’s family of MI Mambaul Ulum from 4-6 grade as many as 34 people. The result showed that sig 2 tailed is 0,001 < 0,05 so the hypothesis is accepted. It means that there is a correlation between parental support with students achievement at Mambaul Ulum boarding school Tlonto Raja Pasean sub-district, Pamekasan regency. The improving  of children’s achievement can increase prosperity in future, children are the next generation who will carry out the interests of nation especially for their area where their live. Keywords : Achievement, children, boarding school

scholarly journals Analytical Study of Qur’anic Ideologies: Applications toward Forgiveness and Justice for Survival of Humanity

2021 ◽  
Vol 1 (01) ◽  
pp. 71-84
Author(s):  
Hamid Hammad ◽  
Masood Qasim
Keyword(s):  
Social Welfare ◽  
Analytical Study ◽  
Social Institutions ◽  
Social Situations ◽  
General Observation ◽  
Holy Quran ◽  
The Holy Quran ◽  
Common Man

This paper presents the importance and role of Qur’anic theories of forgiveness and justice for social welfare of mankind. It is general observation that intolerance in behavior of common man caused uneasiness in society which resulted in social disputes. In Such circumstances, the Holy Quran advises to practise forgiveness while dealing with others. Whereas, in critical matters, the Holy Quran emphasizes on justice, injustice in society resulted very bad impacts like rebellions and distrust on social institutions. In this case, the Holy Quran stressed for justice and promised to bestow (those who are appointed for justice) with huge rewards in the life hereafter. For the survival of humanity, forgiveness and justice are two basic elements. This paper deals with the various social situations in which the Holy Quran suggests to forgive or orders to do justice. Role of forgiveness and justice and relationship between forgiveness and justice in the light of Quranic teachings are presented briefly. Keywords: Forgiveness, Justice, Survival, Humanity, Rebellions, Distrust, Bestow

scholarly journals ПРОБЛЕМИ ІСТОРИКО-МИСТЕЦТВОЗНАВЧИХ ДОСЛІДЖЕНЬ ПРОСТОРОВИХ І ТЕХНОЛОГІЧНИХ ЗАСОБІВ ТВОРЕННЯ СЦЕНІЧНОЇ ОБРАЗНОСТІ

2020 ◽  
Author(s):  
Admink Admink
Keyword(s):  
Cultural Studies ◽  
Performing Arts ◽  
Analytical Study ◽  
Cultural Research ◽  
The Creation ◽  
Systematic Selection ◽  
Technological Means ◽  
System Approaches

Мета статті – аналіз та структуризація історіографії основних історико-культурологічних досліджень, що вивчають просторово-образні та технологічні засоби виразності у сценічному мистецтві. Наукова новизна дослідження полягає у вперше здійсненому комплексному міждисциплінарному системному відборі та аналітичному опрацюванні джерел з проблем ролі просторових і технологічних засобів виразності у створенні сценічної образності. Шляхом застосування мультимодального та транссистемного підходів, авторка доходить висновку, що проблеми просторово-образних й технологічних засобів виразності у сценічному мистецтві фрагментарно і з різних ракурсів вивчали як науковці, так і практики театру. Однак на сьогоднівітчизняній науці бракує цілісного культурологічного дослідження з проблем створення сценічної образності просторовими та технологічними засобами виразності.Ключові слова: історіографія, сценічна образність, сценічний простір, технологічні засоби. The purpose of the article is to analyze and structure the historiography of the basic historical and cultural studies that study the spatial-figurative and technological means of expression in the performing arts. The scientific novelty of the research is the first complex interdisciplinary systematic selection and analytical study of sources on the role of spatial and technological means of expressiveness in the creation of stage imagery. Through the use ofmultimodal and trans-system approaches, the author concludes that the problems of space-visual and technological means of expressiveness in the performing arts have been fragmented and studied from different angles by both scholars and theater practitioners. Today, however, there is a lack of comprehensive cultural research on the problems of creating stage imagery by spatial and technological means of expression.Key words: historiography, stage imagery, stage space, technological means.

The effectiveness of flexible manufacturing strategies

2009 ◽  
Vol 58 (2) ◽  
pp. 119-135 ◽  
Author(s):  
Therese A. Joiner ◽  
X. Sarah Yang Spencer ◽  
Suzanne Salmon
Keyword(s):  
Financial Performance ◽  
Performance Measures ◽  
Flexible Manufacturing ◽  
Positive Association ◽  
Manufacturing Firms ◽  
Manufacturing Strategy ◽  
Organisational Performance ◽  
Content Type ◽  
Financial Performance Measures

PurposeAgainst a background of a customization imperative embraced by manufacturing firms in industrialised nations and the concomitant call for more balanced performance measurement systems (PMS), this study seeks to examine the mediating role of both non‐financial and financial performance measures in the relationship between a firm's strategic orientation of flexible manufacturing and organisational performance.Design/methodology/approachA path‐analytical model is adopted using questionnaire data from 84 Australian manufacturing firms.FindingsThe results indicate that, first, firms emphasising a flexible manufacturing strategy utilise non‐financial as well as financial performance measures; second, these performance measures are associated with higher organisational performance; and third, there is a positive association between a firm's strategic emphasis on flexible manufacturing and organisation performance via non‐financial and financial performance measures.Practical implicationsWhile there is agreement on the beneficial role of non‐financial performance measures in supporting strategic priorities associated with customization strategies, equivocal research results have emerged on the role of financial performance measures in this context. The study underscores the importance of both non‐financial and financial performance measures in this context.Originality/valueThe paper reinstates the value of financial performance measures for firms pursuing customization type strategies and adds to one's knowledge of PMSs by exploring the intervening role of such systems in linking flexible manufacturing strategy to organisation performance.

Abstract 275: Interleukins 17th and 22th in Stable Coronary Artery Disease

2013 ◽  
Vol 113 (suppl_1) ◽  
Author(s):  
Dinaldo Oliveira ◽  
Maira R Pitta ◽  
Ivan R Pitta ◽  
Elayne Heide ◽  
Viviane R Gomes ◽  
...  
Keyword(s):  
Coronary Artery Disease ◽  
Coronary Artery ◽  
Analytical Study ◽  
Stable Coronary Artery Disease ◽  
Myocardial Revascularization ◽  
Myocardial Scintigraphy ◽  
Cross Sectional ◽  
Artery Disease ◽  
Stable Cad

Introduction: The role of the immune and inflammatory pathways in coronary artery disease (CAD) is important but not complete understood. The aim of this study was to evaluate expressions of the interleukins 17th and 22th in patients with stable coronary artery disease. Hypothesis: Interleukins 17th and 22th are not increased in stable CAD. Methods: This is a cross-sectional, prospective, analytical study, conducted from August to December 2012. We included 40 patients (P) with stable CAD, CCS III or IV, ischemic myocardial scintigraphy, who had not been subjected to any kind of myocardial revascularization and with coronary stenosis equal or major than 50% according to current coronary angiography. There were 20 healthy volunteers (C), to take up comparison of expression of interleukins (IL). We evaluated the levels of IL 17th and 22th of the patients and controls. Interleukins were evaluated in serum of patients and after 48 hours of cells in culture with and without stimulus. IL concentrations were expressed in pg / ml. Statistical analysis was performed using the Mann-Whitney or Student t test. P ≤ 0,05 was considered statistically significant. Results: There were 26 men and 14 women in the group of the patients and 12 men and 8 women in the controls. The age was similar between the groups (63.2 ± 8.9 years vs 57.9 ± 9.4, p = ns). The comparison between the groups showed: Interleukin 17th: Serum: P = 3.9 (972.2 -- 2.93) vs C = 3.90 (28.8 -- 1.74), p = 0.5; culture 48 hours without stimulus: P = 3.90 (3.90 -- 3.90) vs C = 6.37 (3.90 - 11), p = 0.8; culture 48 hours with stimulus: P = 302.42 (2200 -- 3.90) vs C = 815 (1353 -- 3.90), p = 0.06. Interleukin 22th: Serum: P = 15.62 (64.72 -- 15.62) vs C = 15.62 (121 -- 15.62), p = 0.2; Culture 48 hours without stimulus: P = 11 (128.93 -- 7.81) vs C = 7.81 (7.81 -- 7.81), P = 0.8; Culture 48 hours with stimulus: P = 135 (2486.7 -- 7, 81) vs C = 322.86 (1319.11 -- 7.81), p = 0.4. Conclusions: There were no differences in concentrations of interleukins, but the trend of higher expression of the IL 17th in the controls after cell culture with stimulus. In conclusion, in patients with stable CAD the interleukins 17th and 22th did not exhibit increased concentrations.

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