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jeasiq-1796
The Reflection of the application TD-ABC approach on profits persistence Applied study in the General State of Hydraulic Industries Factory of Plastic*
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The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduce the costs and thereby increase the profits. As well as achieving a market share compared to economic units operating in the same sector.

This study seeks to apply the method of reducing the manufacturing factory overhead costs through the use of time-driven activity-based costing. The aim of the research is to use this technique and to determine the effect of this method in measuring the profit persistence of the company. The traditional method used in the company the research sample to determine the indirect costs and the extent of its impact on the measurement of the profit persistence, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies, so, the research problem was that the traditional method used by the company the research sample in determining manufacturing factory overhead costs is not fair and objective as it builds the actual basis for determining manufacturing factory overhead costs at the level of the factory as a whole. Consequently, it does not represent cost-effective information that reflects the cost-effectiveness of the plant in the sample of the research and in a manner that affects the profitability of the company the research sample and thus in measuring the profit persistence.

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Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
The state of Vitamin D in Iraqi Patients With Parkinson Disease
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Background: A role for vitamin D deficiency in Parkinson disease (PD) has recently been suggested.

Objective:: To estimate the state of vitamin D in PD with an age-matched healthy control.

Type of the study: A case control study.

Method: The study randomly comparison of plasma 25-hydroxyvitamin D (25[OH] D) concentrations of collected samples in a clinical neurology department ward / Baghdad teaching hospital / Medical City and Parkinson disease movement disorder clinic. Participants were registered into the study from October 2015 to October 2016. We was study   serum vitamin D level in 40 consecutive patients with

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Sport Science Technology And Physical Activities
The effect of using Daniel's model and Driver’s model in learning a kinetic chain on the uneven bars in the artistic gymnastics for female students
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The aim of this study to identity using Daniel's model and Driver’s model in learning a kinetic chain on the uneven bars in the artistic gymnastics for female students. The researchers used the experimental method to design equivalent groups with a preand post-test, and the research community was identified with the students of the third stage in the college for the academic year 2020-2021 .The subject was, (3) class were randomly selected, so (30) students distributed into (3) groups). has been conducted pretesting after implementation of the curriculum for (4) weeks and used the statistical bag of social sciences(SPSS)to process the results of the research and a set of conclusions was reached, the most important of which is t

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Multi-level model of the factors that affect the escalation of dust in Iraq
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In this research The study of Multi-level  model (partial pooling model) we consider The partial pooling model which is one Multi-level  models and one of  the Most important models and extensive use and application in the analysis of the data .This Model characterized by the fact that the treatments take hierarchical or structural Form, in this partial pooling models, Full Maximum likelihood FML was used to estimated parameters of partial pooling models (fixed and random ), comparison between the preference of these Models, The application was on the Suspended Dust data in Iraq, The data were for four and a half years .Eight stations were selected randomly  among the stations in Iraq. We use Akaik′s Informa

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
The Influence of Alkaline Treatment of Recycled Natural Materials on the Properties of Epoxy Resin Composites
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Natural fibers and particles reinforced composites are being broadly used due to their bio and specific properties such as low density and easy to machine and production with low cost. In this work, water absorption and mechanical properties such as tensile strength, flexural strength and impact strength of recycled jute fibers reinforced epoxy resin were enhanced by treating these fibers with alkaline solution. The recycled jute fibers were treated with different concentration of (NaOH) solution at (25 0C) for a period of (24) hours. From the obtained results, it was found that all these properties are improved when fibers treated with (7.5wt% NaOH) related to untreated fibers. Conversely, the mentioned properties of composit

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Publication Date
Wed May 09 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STRATEGIC VIGILANCE AND ITS IMPACT ON THE QUALITY OF MANAGEMENT DECISION SURVEY STUDY IN THE SUPREME JUDICIAL COUNCIL (DEPARTMENT OF FINANCE & ADMINISTRATION): STRATEGIC VIGILANCE AND ITS IMPACT ON THE QUALITY OF MANAGEMENT DECISION SURVEY STUDY IN THE SUPREME JUDICIAL COUNCIL (DEPARTMENT OF FINANCE & ADMINISTRATION)
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The Objective of the research is to identify the Strategic Vigilance and effect in the Managerial Decision Quality, by knowing the interest of the organization influence the Strategic Vigilance in the Managerial Decision Quality, adopted four dimensions of the Strategic Vigilance is (Environmental Vigilance, Commercial, Competitiveness & Technology) to indicate the extent individually and collectively impact in the Managerial Decision Quality, The questionnaire was used as a main tool to survey the views of a sample of 45 managers, was named Supreme Judicial Council society for research, and the statistical program SPSS, and research found a clear positive impact dimensions Strategic Vigilance in the Manageri

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Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Human Resource Management and its Impact on the Level of Job Performance: An Analytical Research in the Iraqi Ministry of Interior
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        The current research aims to highlight the role of human resource management with its practices (human resource planning, selection and placement, training and development, performance evaluation, compensation, and incentives) in raising the level of individuals' performance and its dimensions (task performance, contextual performance, unproductive work behavior, and adaptive performance) by explaining the research problem, which can be limited to the low level of performance of individuals, where the researchers use the descriptive analytical approach and the SPSS program in the practical aspect of the research community represented by the general manager and his assistant

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Publication Date
Mon Jul 10 2023
Journal Name
Journal Of Engineering
Forward Osmosis Process for the Treatment of Wastewater from Textile Industries
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This paper was aimed to study the efficiency of forward osmosis (FO) process as a new application for the treatment of wastewater from textile effluent and the factors affecting the performance of forward osmosis process.
The draw solutions used were magnesium chloride (MgCl2), and aluminum sulphate (Al2 ( SO4)3 .18 H2O), and the feed solutions used were reactive red, and disperse blue dyes.
Experimental work were includes operating the forward osmosis process using thin film composite (TFC) membrane as flat sheet for different draw solutions and feed solutions. The operating parameters studied were : draw solutions concentration (10 – 90 g/l), feed solutions concentration (5 – 30 mg/l), draw solutions flow rate (10 – 50 l/hr

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of cognitive sharing on strategic anxiety: Analytical research into the Iraqi Airways Company
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The current research aims to test the effect of knowledge sharing in its dimensions represented by(individual dimension, organizational dimension, and technological dimension), In reducing the strategic Anxiety of Iraqi Airways, In view of the importance of the two variables for the company from the perspective of society and the sample resulting from directing various organizational phenomena to reduce its strategic Anxiety, As a goal, it should be viewed from multifaceted perspectives(uncertainty, relational disorder, competitive disorder, resource depletion), And it was embodied by choosing the descriptive, exploratory approach, as it is the most appropriate in that aspect, so that the research questionnaire is one of solid scientific

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Publication Date
Sat Oct 01 2022
Journal Name
مجلة الدراسات الاقتصادية والادارية
تزامن تكاليف الجودة وتصميم العملية لتحقيق الميزة التنافسية: دراسة تطبيقية في الشركة العامة للمنتوجات الغذائية- مصنع المامون
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يهدف البحث الى تطبيق تزامن تصميم عملية انتاج معجون الاسنان في مصنع المامون التابع للشركة العامة للمنتوجات الغذائية مع نظام تكاليف الجودة المطبق في الشركة لتحقيق الميزة التنافسية. وتمثلت مشكلة البحث في أن الشركة عينة البحث لا تستخدم نظام تكاليف الجودة بالتزامن مع تصميم عملية إنتاج هذا المنتج لاغراض تحقيق الميزة التنافسية حيث تواجه منتجات الشركة منافسة عالية في الاسواق المحلية. إن الشركة تطبق نظام تكاليف الج

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Publication Date
Thu Jun 28 2018
Journal Name
Journal Of The College Of Education For Women
The literature of the teacher and learner is a study in the light of “Holly Quran
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Praise be to Allah, Lord of the Worlds, teach the pen, taught the human what he didn't know, Ihmad - Almighty - and thank him, and repent to him and ask forgiveness, which is the most forgiving, and bear witness that there is no god but Allah alone has no partner, gives and prevents, And I bear witness that Muhammad is  a slave to Allah  and his Messenger, who called for guidance and good speech and spoke, peace be upon him and his family and companions, and those who followed them until the Day of Judgment.

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