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jeasiq-1398
تحليل – الكلفة – الحجم – الربح – في ظل نظام الكلفة على أساس الأنشطة
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Recent advancement in production technologist of manufacturing processes have left an important effects upon cost structure. Moreover the problem for providing necessary and adequate information for managerial decision making.

Therefore the cost – volume – profit analysis under the new activity based costing has replace the old method for Analysing the relation between C.V.P with respect to profit planning and control.

In brief the C.V.P object is to discuss the effect of changes on profit resulting from changes in sales volume, cost of manufacturing and selling price.

This study consists of four chapters:

The first chapter dealt with method of analysing costs – volume and profit according to the traditional approach.

The second chapter dealt with the C.V.P analysis under the new approach activity based costing.

The third chapter dealt with studying the company research sample and the practical application of the C.V.P analysis under the traditional and the new approach, using the actual information from the books and other sources of data obtained from the Electrical industries company.

Finally, the forth chapter summarized the major conclusions and presented some recommendations that related to the research area.

 

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Settling Accounts of tax According to the unified Tax A Suggested Mechanism for: Application in the general Commission for Taxes
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Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The role credit guarantee companies to bank guarantee in the financing of small and medium enterprises
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       It has become clear to see the role of the small and medium enterprises in the economy, and for the continuity of these projects it is necessary to supply finance from the banks, How ever the latter suffers risk of lending.                                                                          

 &n

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Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Developing Arabic License Plate Recognition System Using Artificial Neural Network and Canny Edge Detection
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            In recent years, there has been expanding development in the vehicular part and the number of vehicles moving on the roads in all the sections of the country. Arabic vehicle number plate identification based on image processing is a dynamic area of this work; this technique is used for security purposes such as tracking of stolen cars and access control to restricted areas. The License Plate Recognition System (LPRS) exploits a digital camera to capture vehicle plate numbers is used as input to the proposed recognition system. Basically, the proposed system consists of three phases, vehicle license plate localization, character segmentation, and character recognition, the

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of Robust Principal Components Depends on the some methods of Projection-Pursuit
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The analysis of the classic principal components are sensitive to the outliers where they are calculated from the characteristic values and characteristic vectors of correlation matrix or variance Non-Robust, which yields an incorrect results in the case of these data contains the outliers values. In order to treat this problem, we resort to use the robust methods where there are many robust methods Will be touched to some of them.

   The robust measurement estimators include the measurement of direct robust estimators for characteristic values by using characteristic vectors without relying on robust estimators for the   variance and covariance matrices. Also the analysis of the princ

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Publication Date
Mon Mar 01 2021
Journal Name
Al-khwarizmi Engineering Journal
Building a High Accuracy Transfer Learning-Based Quality Inspection System at Low Costs
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      Products’ quality inspection is an important stage in every production route, in which the quality of the produced goods is estimated and compared with the desired specifications. With traditional inspection, the process rely on manual methods that generates various costs and large time consumption. On the contrary, today’s inspection systems that use modern techniques like computer vision, are more accurate and efficient. However, the amount of work needed to build a computer vision system based on classic techniques is relatively large, due to the issue of manually selecting and extracting features from digital images, which also produces labor costs for the system engineers.

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Enhancement Ear-based Biometric System Using a Modified AdaBoost Method
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          The primary objective of this paper is to improve a biometric authentication and classification model using the ear as a distinct part of the face since it is unchanged with time and unaffected by facial expressions. The proposed model is a new scenario for enhancing ear recognition accuracy via modifying the AdaBoost algorithm to optimize adaptive learning. To overcome the limitation of image illumination, occlusion, and problems of image registration, the Scale-invariant feature transform technique was used to extract features. Various consecutive phases were used to improve classification accuracy. These phases are image acquisition, preprocessing, filtering, smoothing, and feature extraction. To assess the proposed

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Advanced GIS-based Multi-Function Support System for Identifying the Best Route
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Geographic Information Systems (GIS) are obtaining a significant role in handling strategic applications in which data are organized as records of multiple layers in a database. Furthermore, GIS provide multi-functions like data collection, analysis, and presentation. Geographic information systems have assured their competence in diverse fields of study via handling various problems for numerous applications. However, handling a large volume of data in the GIS remains an important issue. The biggest obstacle is designing a spatial decision-making framework focused on GIS that manages a broad range of specific data to achieve the right performance. It is very useful to support decision-makers by providing GIS-based decision support syste

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Publication Date
Sat Mar 31 2018
Journal Name
College Of Islamic Sciences
تنبيه الأنام من الاعتداء على الطريق العام: دراسة فقهية مقارنة
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ملخـــص البحــــث

 

    من القضايا المهمة في الفقه الاسلامي قضية الاصلاح الاجتماعي ومنها النظر في المرافق العامة، والالتفات إلى تحمل المسئولية فيها ورعايتها، حتى تتحقق الغاية في منافعها، وحسن الاستفادة منها، ومن المرافق العامة، الطريق العام ــ وهو النافذ ــ فلجميع الخلق أن ينتفع به ، ومنفعتها الأصلية المرور فيه بما لا يضر الآخرين.

    وإن من الواجب على جميع المسلمين أ

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Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
تأثير الذكاء الشعوري في الذكاء المنظمي دراسة تطبيقيه في الشركة العامة للصناعات الكهربائية
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The two terms"of fective intelligece and organizational intelligence" is it is the emotional intelligency and organizational intelligency"are considered as one of the contemporany terms which the various organizations started to function them in their activities to in crease their efficiency.

This study aims at examining those two terms and the possibility of their functioning them in one of the general organizations and the questionnaire is used as atool to gather information that are distributed on asample consists of (50)employees and selected randomly from various organizationl levels.

The most important conclusions:<

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Publication Date
Fri Dec 15 2023
Journal Name
مجلة آداب المستنصرية
(Semantic expansion in the Arabic system)
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The principle in the language is that each word has one meaning. This is because the purpose of language development is for understanding, understanding, and communication between people. The language is sounds with which each people expresses their Arabic language did not stop at this point, but rather needed another next stage or to convey additional features or characteristics that would qualify it. To be the language of the Qur’an and revelation, and capable of carrying this heavy burden.

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