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jeasiq-1086
Flexible budgeting role in expenditure planning and control In industrial establishments
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The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

 

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Publication Date
Sat Jul 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Evaluation of Sticky Traps and Baits in Control of Melon Fly, Dacus frontalis Becker on Melon
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Abstract<p>The <italic>Dacus frontalis</italic> Becker is known species, being an agricultural pest. It has been attacked <italic>Cucumis melo</italic> L. Sticky traps and baits have been used as one of effective integrated control methods to monitor different types of insects. It is way to know population density of insects. For sticky traps, the average number of adults of insects caught in yellow, Transparent, blue and red traps was 15.72, 9.50, 4.67, 3.17 adults\ trap\ six weeks respectively. However, for baits, results have been recorded that average numbers of adults caught in traps were 13.67, 10.00, 9.17, 7.75, 50.6, 2.50 adult/trap. The results have been recorded tha</p> ... Show More
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Publication Date
Mon Jan 16 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Dependence Severity, Locus of Control, and Readiness to Change in Male Alcoholic Clients: A Correlational Study
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Objectives: To assess the level of dependence severity, locus of control, and readiness to change in male alcohol clients and measure the correlation between dependence with a locus of control and readiness to change.

Methodology: A descriptive correlational design was conducted in the substance use rehabilitation centers at psychiatric teaching hospitals in Baghdad city from November /2021 to May 2022. The instrument of the study was designed by using sociodemographic, the clinical characteristics of the client, the Short-form Alcohol Dependence Data Questionnaire (SADD), Drinking Related Internal-External Locus of Control Scale: (DRIE), and the Stages of Change Readiness and Treatment Eagerness Scale (SOCRATES). The data was co

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Publication Date
Wed Jan 01 2020
Journal Name
Medico-legal Update
Flexible ureterorenoscopy versus extracorporeal shock wave lithotripsy for treatment of lower pole renal stones
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Publication Date
Sun Jan 01 2023
Journal Name
Ssrn Electronic Journal
Design of Earthquake-Resistant Buildings by Using Reinforced Concrete or Steel Flexible Corner Joints
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This study focuses on studying the effect of reinforced steel in detail, and steel reinforcement (tensile ratio, compression ratio, size, and joint angle shape) on the strength of reinforced concrete (compressive strength) Fc' and searching for the most accurate details of concrete divisions, their behavior, and corner resistance of reinforced concrete joint. The comparison of this paper with previous studies, especially in the studied properties. The conclusions of the chapter are summarized that these effects had a clear effect and a specific effect on the behavior and resistance of the reinforced concrete corner joints under the negative moments and under their influence and the resulting stress conditions. The types of defects that can

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Engineering
Effects of Bedding Types on the Behavior of Large Diameter GRP Flexible Sewer Pipes
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Flexible pipes, such as GRP pipes, serve as effective underground infrastructure especially as sewer pipeline. This study is an attempt for understanding the effects of bedding types on the behavior of large diameter GRP flexible sewer pipes using three dimensional finite element approaches. Theoretical and numerical analyses were performed using both BS EN 1295-1 approach and finite element method (ABAQUS software). The effects of different parameters are studied such as, depth of backfill, bedding compaction, and backfill compaction. Due to compaction, an increase in the bedding compaction modulus (E’1) results in a reduction of both stresses and displacements of the pipe, especially, for well compacted ba

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
امكانية تطبيق نظام الموازنة على اساس النشاط ABB في مديرية بلديات بابل
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Under major developments in the field of business environment, the use of traditional budgets do not fit into these developments and adversely affect the future performance of the enterprises, which requires the transition to modern systems in the preparation of the budgets of activity based budgeting ABB because they provide a more accurate and objective estimates based on scientific foundations and practical avoided arising from the use of traditional budgeting problems, Where ABB is working better allocation of resources based on the activities of an enterprise and this positively affects the performance of the administration for the purpose of evaluating their performance according to responsibility centers and decision-making govern

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The supervisory role of the central bank in the protection of commercial banks: An applied research in the Economy Bank for Investment and Finance
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Represents a supervisory and oversight role of the Central Bank  towards finding a sober banking sector, as the procedures , regulations and laws that the Central Bank insists on its implementation with the utmost precision, and that was to protect depositors and shareholders' class basis rights, but it is in the interest of the bank in the end, as it seeks to improve the performance of commercial banks and vaccinated against falling into the blunders, they also contribute to building a sober and stable banking sector and security contributes to the welfare and employment optimization of economic resources, and treatment of research (and the presence of banks decline in financial performance, according to financial performance indic

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Managerial Skills and It`s Role in Strengthening the Competitive Edge of Companies: A Case Study in the General Company for Construction Industries
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This research tries to reveal how to manage and control the competitive edge for business by building managerial skills in various organizational levels. Our research aims at finding out the nature of various technical, human and in tellectual skills of a new president whose superiority is his competitive ness in the application field at general company for construe tioual  industriesand testing the surveyed minor and major changes through a questionnaire to collect information from officials. The sample was composed of (45) director. The data was analyzed  using some methods and statistical programs. The most prominent of these is (SPSS) that was used to extract the arithmetic mean, standard deviation, correlation coefficient

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Publication Date
Wed Jun 01 2022
Journal Name
Res Militaris
The Effect of Internal Control in Supporting the Implementation of Cost Techniques in Iraqi Companies
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In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

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Scopus
Publication Date
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Restrained Edges Effect on the Dynamics of Thermoelastic Plates under Different End Conditions
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Frequency equations for rectangular plate model with and without the thermoelastic effect for the cases are: all edges are simply supported, all edges are clamped and two opposite edges are clamped others are simply supported.   These were obtained through direct method for simply supported ends using Hamilton’s principle with minimizing Ritz method to total energy (strain and kinetic) for the rest of the boundary conditions. The effect of restraining edges on the frequency and mode shape has been considered. Distributions temperatures have been considered as a uniform temperature the effect of developed thermal stresses due to restrictions of ends conditions on vibration characteristics   of a plate with different

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