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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
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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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of oil price fluctuation on the budget Deficit base in Iraq for the period (2003-2020)
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Abstract

                 The research dealt with a studying the impact of oil price fluctuations on one of the rules of financial discipline, which is the rule of budget deficit in the Iraqi economy for the period (2003-2020) as it is one of the quarterly economies that rely mainly on volatile oil revenues that fluctuate with oil prices in global markets, and therefore the general budget suffers. from The state of instability and then the government resorts to borrowing for a long time . this deficit in the general budget and increase the debt burden in the public debt.The research aim to measure and study the impact of oil price flu

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of the financial value of human resources on investor decisions: (An Empirical Study)
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The aim of the research is to clarify the measurement of the impact regarding financial value of human resources on investors' decisions by considering that the human element is one of the assets of the company. Therefore, a set of criteria must be available to determine the applicability of these standards in the human resource because it has an effective role in the success for the company. Is to measure the value of human resources in a financial format according to the first two methods depends on the value and the second depends on the cost.

In order to achieve the objectives of the study, a questionnaire was designed to survey the views of a number of employees of the General Company for Leather Industries in order to arriv

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Management by roaming and self-efficacy and their impact on the excellence of hotel service: An applied study
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      This research investigates the type and the significant relationship between roaming management and self-efficacy and its impact on excellence in providing hotel service. To achieve this, the applied approach was adopted through  A questionnaire was designed and developed for the collected data. It has consisted of three parts. The firsts section included nine questions to measure the dimensions of management by roaming. The second section includes nine questions to measure the effectiveness of the two employees. The last section includes   12   questions to measure the excellence of the hotel service. The research sample included  43  employees' responding to this

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Quick Response Manufacturing (QRM) and Impacts on the Scheduling Operations Applied Research in the general company for vegetable oil product/ Al-Farab factory
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He research specifies subjects which may contribute in improve productivity of the General Company for vegetable oil product/ Al-Farab factory and aims to release the relationship between system Quick Response Manufacturing (QRM) and scheduling operations.

The Implementation was in the general company for vegetable oil product (Al-Farab factory), Universe Factory It suffers from a failure to follow Scheduling in its operations And not taking into account the lead times And delays in product delivery dates, Here are drawing the attention of the administration in the factory to use Quick Response Manufacturing (QRM) to control the energy and inventory, machin

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Publication Date
Tue Apr 28 2020
Journal Name
Journal Of College Of Physical Education
تأثير تمرينات باستخدام وسيلة مساعدة (Bungee Cord) لتطوير صفة التوازن واداء السلسلة الحركية على عارضة التوازن للطالبات
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اشتمل هذا البحث على مقدمة البحث واهميته والاثر المهم للوسائل التدريبية اذ تجلت أهمية البحث في الوسائل المساعدة ودورها في تطوير أداء السلسلة الحركية على عارضة التوازن للطالبات مما يساعد في اختزال الوقت وتقليل الجهد المبذول وبناء قاعدة جيدة للمرحلة المقبلة وكذلك إيجاد انسب التمرينات وفق للوسيلة المساعدة المستخدمة وذلك لغرض تطوير المهارات الأساسية على عارضة التوازن في جمناستك الفني وحددت الباحثة مشكلة

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Publication Date
Sat Mar 07 2026
Journal Name
Sciences Journal Of Physical Education
تأثير التدريب بطريقة ( super site ) على بعض المؤشرات الفسيولوجية ومهارة الضربة الساحقة للاعبي الريشة الطائرة فئة الشباب
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هدف البحث الى اعداد تمرينات super site)) للاعبي الريشة الطائرة فئة الشباب ، ومعرفة تأثير التمرينات على بعض المؤشرات الفسيولوجية ومهارة الضربة الساحقة لدى لاعبي الريشة الطائرة فئة الشباب ، وتم تحديد مجتمع البحث من لاعبي الريشة الطائرة فئة الشباب لنادي الارمني وتم اختيار عينة البحث بالطريقة العمدية (8) لاعبين بالريشة الطائرة من النادي الارمني واستخدمت الباحثتان المنهج التجريبي ذو الاختبار القبلي والبعدي .ويهدف ال

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Publication Date
Tue Feb 21 2023
Journal Name
مجلة علوم الرياضة
علاقة بعض مكونات الدم المناعية بالسرعة الانتقالية لدى لاعبات كرة اليد بحث وصفي على لاعبات كرة اليد
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     وهو بحث وصفي على عينة من لاعبات كرة اليد عددهم (21) لاعبة (نادي الحسينية) ويهدف البحث الى التعرف على العلاقة بين بعض مكونات الدم المناعية والسرعة الانتقالية حيث تم اجراء اختبار السرعة الانتقالية بالاضافة الى سحب عينة من الدم بعد مرور (5-10) دقائق على الاختبار للتعرف على طبيعة العلاقة الارتباطية بين السرعة الانتقالية وبعض مكونات الدم المناعية . وتأتي اهمية البحث في التعرف على علاقة عنصر السرع

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Path Planning of an Autonomous Mobile Robot using Enhanced Bacterial Foraging Optimization Algorithm
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This paper describes the problem of online autonomous mobile robot path planning, which is consisted of finding optimal paths or trajectories for an autonomous mobile robot from a starting point to a destination across a flat map of a terrain, represented by a 2-D workspace. An enhanced algorithm for solving the problem of path planning using Bacterial Foraging Optimization algorithm is presented. This nature-inspired metaheuristic algorithm, which imitates the foraging behavior of E-coli bacteria, was used to find the optimal path from a starting point to a target point. The proposed algorithm was demonstrated by simulations in both static and dynamic different environments. A comparative study was evaluated between the developed algori

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Short Text Semantic Similarity Measurement Approach Based on Semantic Network
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Estimating the semantic similarity between short texts plays an increasingly prominent role in many fields related to text mining and natural language processing applications, especially with the large increase in the volume of textual data that is produced daily. Traditional approaches for calculating the degree of similarity between two texts, based on the words they share, do not perform well with short texts because two similar texts may be written in different terms by employing synonyms. As a result, short texts should be semantically compared. In this paper, a semantic similarity measurement method between texts is presented which combines knowledge-based and corpus-based semantic information to build a semantic network that repre

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