The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost
... Show MoreThe research aims to shed light on the financing structure, which is one of the important pillars of financial management in the commercial banking sector, which enhances its financial position through financing its various investments, which is one of the pillars of the successful economy of the commercial banking sector. in which country. The contents of the research variables, which were represented by the independent variable, financing structure, the dependent variable, and investment decisions in commercial banks, which the researcher tried to address, as the research began with a basic variable that depends on diagnosing the impact of the financin
... Show MoreThe present research is descriptive and analytical by nature; it practically presents the method of implementing the standard pattern in an unconventional way using the bias-cut line. The study aims at investigating the variables of bias-cut and their suitability for fitting large-shaped Iraqi ladies. It also aims at exploring the artistic and innovative features of the bias-cut. Therefore, one needs to understand the rules and basics of clothing and the nature of the body to reach the maximum degree of control.Consequently, the study is to answer the following questions: What is the effectiveness of tailoring on the bias-cut in fitting a standard template of a large-shaped Iraqi ladies? Is it possible to obtain from the offered possibil
... Show MoreWe present the concept of maps Γ- periodi2 on Γ -near-ring S. Our main goal is to research and explore the presence and mapping traits such as h Γ –hom anti-Γ –hom, Γ –α-derivations of Γ -periodi2 on Γ- near-rings.
The present paper concerns with the problem of estimating the reliability system in the stress – strength model under the consideration non identical and independent of stress and strength and follows Lomax Distribution. Various shrinkage estimation methods were employed in this context depend on Maximum likelihood, Moment Method and shrinkage weight factors based on Monte Carlo Simulation. Comparisons among the suggested estimation methods have been made using the mean absolute percentage error criteria depend on MATLAB program.
Fine aggregate (Sand) is a necessary material used in concrete construction purposes, it’s naturally available and it’s widely used around the world for different parts of construction in any building mainly for filling the voids between gravel. Sand gradation is important for different composite materials, and it gives good cohesion when compared with coarse sand that provides strength for the building. Therefore, sand is necessary to be tested before it is used and mixed with other building materials in construction and the specimen must be selected carefully to represent the real material in the field. The specimen weight must be larger than the required weight for test. When t
Sampling is the selection of a representative portion of a material, and it’s as important as testing. The minimum weight of gravel field or lab sample depends on the nominal maximum particle size. The weight of the sample will always be greater than that portion required for testing. The approximate precision desired for the testing will control the weight of the gravel sample. In this study, gravel sample has been simulated by using multilinear approximated function for Fuller’s curve on the logarithmic scale. Gravel particles are divided into classes according to their medium diameter and each class was simulated separately. A stochastic analysis, by using 100 realizations in s