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jeasiq-1364
دور الموازنة المرنة على أساس النشاط في الرقابة على التكاليف (دراسة تطبيقية في الشركة العامة للصناعات الجلدية)
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The research aims to identify the level of increase or decrease the product cost through the activity based flexible budgeting that gives us the chance to follows the cost since the product is planed to be made till it appears in the market and it also helps to fined out any problems that are expected to happen in the future and to put the costs under control, also to know much the surveying affects the perfect use for the complete resources in order to be used in the demanded way, the research is divided in to three sides ,the first is specialized for the theoretical side, the second is for the partical side, while the third side is specialized for the conclusions and recommendations.              

 

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Publication Date
Sat Sep 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Effects of internal Acoustic Excitation on the Improvement of Airfoil Performance
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The effect of internal acoustic excitation on the leading-edge, separated boundary layers and the aerodynamic performance of NACA23015 cross section airfoil are examined as a function of excitation location with ranging frequency range (50-400) Hz of the introduced acoustic. Tests are separately conducted in two sections, open type wind tunnels at the Reynolds number of 3.3x105 for measurement at angle of attack (0, 3, 6, 9 &12) deg. and 3x104 for the visualization at angle of attack (12) deg. based on the airfoil chord. Results indicated that the excitation frequency and the excitation location are the key parameters to alter the flow properties and thus to improve the aerodynamic performance. The most effective excitation frequency

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Organizational socialization is an mediator to the effect of Plateaus and workaholism in employees loyalty
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The research aimed to test the effect of independent variables career plateaus and workaholism on employees loyalty through the influence of the mediator variable organizational socialization. Descriptive approach with survey style   on a sample of managers and executives in the Iraqi Drilling Company in Basra's (123) employees. The most important findings of the research are: the existence of a significant effect of the independent variables career plateaus and workaholism in employees loyalty by having a mediator variable organizational socialization and introduced numerical from recommendations.                    &nbs

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Publication Date
Fri Aug 20 2021
Journal Name
Iraqi Journal Of Laser
Design of Tunable Optical Band Pass Filter based on in-Line PM-Mach Zehnder Interferometer
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In this paper, tunable optical band-pass filters based on Polarization Maintaining Fiber –Mach Zehnder Interferometer presented. Tunability of the band-pass filter implemented by applying different mechanical forces N on the micro-cavities splicing regions (MCSRs). The micro-cavity formed by using three variable-lengths of single-mode polarization-maintaining fiber with (8, 16, 24) cm lengths, splice between two segments of (SMF-28) with (26, 13) cm lengths, using the fusion splicing technique.  Ellipsoidal shape micro-cavities experimentally achieved parallel to the propagation axis having dimensions between (12-24) μm of width and   (4-12) μm of length. A micro-cavity with width and length as high as 24 μm and 12 μ

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Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
Methods of Quran inference On the existence of the Creator of sleep
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The issue, the existence of God Almighty, and the creativity of the universes including the whale, and assets and how diversified, and faith in him and his lordship and divinity, is a delicate issue, and very important and dangerous, and it occupied human thought old and new, and still occupy it until God takes the land and on it. Many complex issues of thought, behavior, and ethics have resulted in the belief of many communities in the existence of the Almighty, having ruled their minds, depicting their beliefs and distancing their thoughts about slippage and abuse. When they looked at the wonders of creatures and the minutes of the assets, they thought about the planetary and astronomical motion systems. His existence was denied by ath

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Publication Date
Sat Aug 10 2013
Journal Name
Journal Of Accounting And Financial Studies (jafs)
التهرب الضريبي واثره على التنمية الاقتصادية في العراق
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Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elimina

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Publication Date
Wed Mar 30 2022
Journal Name
Arab Science Heritage Journal
قراءة في المصدر واسم المصدر على وفق الاستعمال
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   What linguists mentioned about the infinitive and its use in the linguistic levels of speech, whether with its verb, or what was mentioned in the difference between the infinitive and the noun of the source, are matters that are related to the phenomenon of hearing in speech, a need necessitated by the nature of the linguistic law

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Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
Estimating Demand for Imported Food Categories in Iraq
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Iraq is highly dependent on international markets to provide food for its residents. As imported food prices are highly dependent on crude oil prices in global markets, any shock in oil prices will have an impact on food consumption in the country. As a result, it is essential to study the demand for imported food at every time period. To the best of our knowledge as researchers, as not even a single study is available in the literature, this paper is considered the first to study the demand for imported food groups in Iraq. Therefore, the main objective of this research is to estimate demand elasticities for several imported food categories in Iraq. This study uses an Almost Ideal Demand System model to analyze the demand for imported f

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
ההשגה על טקסטי התנ"ך ביצירות סופרים עבריים פרופ. עוזר ד"ר. עדנאן שביב ג'אסם
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תקציר

העיון הזה מדבר על דבר ההשגה על הטקסטים המקראיים בידי כמה מסופרים ופילוסופים יהודים אשר הושפעו מהרעיונותיהם של הפילוסופים האירופיים מחד גיסא, ואת הרעיונות של ההשכלה מאידך גיסא. היהודים היו חיים בבידוד, ותחת השליטה של הרבנות (רבנים) שהייתה שליטה מוחלטת. כבר העבודה של הרבנות מאז ימי קדם להעלות רעיונות במוחם של היהודים בתור העם הנבחר, והם מעולים ועדיפים על בני אדם. הם כל כך מסתמכים על פסוקים מה

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Publication Date
Thu Dec 13 2018
Journal Name
Arab Science Heritage Journal
اهمية أهمية التوثيق في المحافظة على الموروث البغدادي
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    Much has been written about Baghdad in the history books and documents ,about the Origin  of its call , Reality ,history ,peoples ,Rulers and  all that have passed since  the beginning of creation and so far...

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of public debt on financial stability in Iraq
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Countries have faced the challenges of high levels of public debt and seek to define the optimum limits to reduce risks to which the financial system can be exposed and its impact on the economy as a whole. Hence the importance of research in studying the impact of internal and external public debt components on indicators of stability of the financial system for the period 2005-2017 for the purpose of knowing the extent of the financial stability indicators response to the high level of the public debt from its optimum ratio, as the aim of the research is to estimate and analyze the dynamic relationship of short and long term between the components of public debt and indicators of financial stability using the (ARDL) model that

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