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دور تقنية التكلفة المستهدفة ونظام التكاليف على اساس الانشطة الموجه بالوقت في تخفيض التكاليف بحث تطبيقي في الشركة العامة للصناعات الجلدية
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تواجه الوحدات الاقتصادية في العراق منافسة قوية بسبب مشكلات خاصة بإرتفاع الاسعار وارتفاع تكاليف الانتاج وضعف الاهتمام بدراسة السوق وغيرها من المشاكل ، فضلاً عن استخدام نظام التكاليف التقليدي الذي لا يوفر معلومات ملائمة لقرارات التسعير الامر الذي يتطلب دراسة وتحليل تلك المشكلات ومعالجتها بالاعتماد على تقنيات حديثة بما يمكنها من المنافسة ولهذا جاء هذا البحث والذي يعتبر من المداخل الحديثة لتخفيض التكاليف ومن ثم زيادة القدرة والاستمرارية على المنافسة في السوق . حيث تمثلت مشكلة البحث في التعرف على اوجه القصور في استخدام النظام التقليدي المتبع في الشركة عينة البحث مما ادى الى ضعف التحكم في التكاليف ، ويهدف البحث الى بيان المرتكزات الاساسية والمعرفية لتقنية التكلفة المستهدفة ونظام التكاليف على اساس الانشطة الموجه بالوقت مع بيان دورهما في تخفيض التكاليف ، واستند البحث الى فرضية مفادها ( تسهم تقنية التكلفة المستهدفة ونظام التكلفة على اساس الانشطة الموجه بالوقت في تخفيض التكاليف ) ، وان ابرز ما توصل اليه البحث ان اعتماد نظام التكاليف على اساس الانشطة الموجه بالوقت يؤدي الى توزيع اكثر عدالة للتكاليف الصناعية غير المباشرة من خلال تحديد تكاليف الانشطة وتوزيع تكاليف هذه الانشطة بشكل اكثر عدالة وتنظيمها على الانشطة بالشكل الذي يؤدي الى تخفيض التكاليف ويقلل الهدر بالموارد فضلاً عن ضرورة تبني الشركات الصناعية العراقية للانظمة التي تنظم توزيع التكاليف على الانشطة بما يحقق الدقة في تحديد تكلفة الوحدة الواحدة ، وبالتالي مساعدة الادارة على التخطيط والرقابة واتخاذ القرارات . وتوصي الباحثتان بضرورة استخدام وتطبيق تقنية التكلفة المستهدفة ونظام التكاليف على اساس الانشطة الموجه بالوقت في الشركة عينة البحث وضرورة تدريب العاملين في الشركة واعداد الدورات التدريبية وضرورة معالجة المعوقات التي تحول دون وجود نظام تكاليف فعال .

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The use of the methods of the lower squares and the smaller squares weighted in the estimation of the parameters and design of the sample acceptance schemesFor general exponential distribution
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The acceptance sampling plans for generalized exponential distribution, when life time experiment is truncated at a pre-determined time are provided in this article. The two parameters (α, λ), (Scale parameters and Shape parameters) are estimated by LSE, WLSE and the Best Estimator’s for various samples sizes are used to find the ratio of true mean time to a pre-determined, and are used to find the smallest possible sample size required to ensure the producer’s risks, with a pre-fixed probability (1 - P*). The result of estimations and of sampling plans is provided in tables.

Key words: Generalized Exponential Distribution, Acceptance Sampling Plan, and Consumer’s and Producer Risks

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating the level of organizational commitment and its relationship to discipline doctors: an analytical study of the opinions of a sample of doctors in Teaching Remade Hospital
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The aims of this reserch is identify  evaluate the organizational commitment level of (emotional, standard, continuous) and the level of discipline dimensions (functional duties, professional responsibility and ethics) for medical doctors in Ramadi Teaching Hospital due to their relationship with the organization effectiveness the level of completion work and the importance of the expected results in the field respondent

sample of (50) doctors has from all branches and specialties, including specialist doctors consultants and practitioners as well as branches of residence and senior the most prominent results reached are the emotional and the  st

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
اثر طريقة الملاحظات الصفية باستخدام الحاسوب( كمنشطات عقلية) في التحصيل الدراسي لمادة الفيزياء لدى طالبات الصف الأول المتوسط
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The research aim to know the effect of note–taking by computer method as amentalactivators in achievement of physics subject for the first intermediate class students.

To investigate from aim of the research the research sample was chosen from the first intermediate class students in Al–mutamyzat secondary school for girls. Which belongs to the general administration for the second karkh education which randomly chosen from (9) schools for distinct female students in Baghdad. Then randomly chosen two sections form three about (80) female students at (66.667%) from total sample it’s about (120) female student in the three sections. The randomly chosen too, section (a) to represent experimental group it’s about (41) female

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Publication Date
Sat Jan 01 2011
Journal Name
مجلة جامعة دمشق للعلوم التربوية والنفسية
طبيعة العلاقة الارتباطية بين التعاطف والسلوك العدوانيدراسة نيدانية لدى عينة من طلبة المرحلة المتوسطة في مدارس بغداد الرسمية
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استهدفت الدراسة الحالية تحديد طبيعة العلاقة الارتباطية بين التعاطف والسلوك العدواني لدى عينة من طلبة المرحلة المتوسطة. تكونت العينة من طلبة الصف الأول المتوسط بغداد/ تربية الرصافة الثانية من كلا الجنسين، شملت 218 طالباً وطالبة، وطبق مقياس التعاطف، ومقياس السلوك العدواني. وبعد معالجة البيانات، أظهرت النتائج تمتع طلبة الصف الأول المتوسط بالنزعة أو الميل للتعاطف، وتبين أن الإناث أكثر تعاطفاً من الذكور، ومستوى

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
Qur'anic rhetorical nuances in Persian literature: تاثيردقایق و لطایف بلاغی قرآن كريم در ادب فارسی
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Abstract: Persian literature, after the spread of Islam in Pars, received a lot of influence from the subtle and rhetorical details of the Holy Quran. This effect is more in poetry than in prose because the weights of Persian poetry are closer to the melody of the Qur'an and its weights.The effectiveness of most of the prose works is only in the Quranic themes and words. Persian poetry that has benefited from various sciences of rhetoric, including semantics, eloquence and rhetoric. The degree and manner of influence of each of the didactic, lyrical, epic and travelogue literary types is different from the rhetorical points of the Quran. The instructions under educational literature have benefited the least from Quranic rhetoric. The max

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
A Comparison Between Recursive Least-Squares (RLS) and Extended Recursive Least-Squares (E-RLS) for Tracking Multiple Fast Time Variation Rayleigh Fading Channel
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In order to select the optimal tracking of fast time variation of multipath fast time variation Rayleigh fading channel, this paper focuses on the recursive least-squares (RLS) and Extended recursive least-squares (E-RLS) algorithms and reaches the conclusion that E-RLS is more feasible according to the comparison output of the simulation program from tracking performance and mean square error over five fast time variation of Rayleigh fading channels and more than one time (send/receive) reach to 100 times to make sure from efficiency of these algorithms.

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
( the effect of Cognitive Acceleration strategy and random excitement strategy in achievement of geography material and developing the reflective thinking for students of literary fifth class)
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The research aims to find out the effect of Cognitive Acceleration strategy and random excitement strategy in achievement of geography material and developing the reflective thinking for students of literary fifth class . 

  the researcher depended a partial control experimental design with the three groups(the competence groups of the pre & post tests), The sample is deliberately selected  from first AL-Rusafah Directorate General of Education in Baghdad.  AL.fardoos Interme

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Use of lower squares and restricted boxes In the estimation of the first-order self-regression parameter AR (1) (simulation study)
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Use of lower squares and restricted boxes
In the estimation of the first-order self-regression parameter
AR (1) (simulation study)

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of the Adoption of IAS.1 on Improving the Qualitative Characteristics Using Financial Indicators - An Applied study
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The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

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Crossref
Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Cultivation of Microalgae Chlorella vulgaris in Airlift photobioreactor for Biomass Production using commercial NPK Nutrients
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Airlift reactors are widely used in the chemical and biochemical applications as effective contactors for mass and heat transfer. The main advantages of airlift contactor compared with simple bubble column are ease of construction, low shear rate, high capacity, good mixing and liquid circulation without mechanical agitators and circulating pumps.

In this work, growth characteristics of Chlorella vulgaris microalgae were studied in an internal loop airlift photobioreactor for biomass production. The bioreactor operated under batch and semi-continuous culture mode using commercially available 20:20:20+TE NPK fertilizer as nutrients. The experiments were conducted to evaluate the growth rate and biomass productivity of

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