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jeasiq-1866
Using Resource Consumption Accounting to determine Customer Cost of Banks
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The Purpose of this Research show gap between a Normal Cost System and Resource consumption Accounting Applied in AL-Rafidin Bank.

The Research explores that, how the idle capacity can be determined under resource consumption accounting, discuss the possibility of employing these energies. Research also viewed how costs can be separated into Committee and Attribute. Resource Consumption Accounting assists managers in pricing services or products based on what these services or products use from each Source.

This Research has been proven that Resource consumption Accounting is more Normal Costing systems accurate In allocating indirect costs, especially in banks, because they are high. This Research provide an insight into the measurement of idle capacities quantitative and money within the Service sector generally, and Banks especially. The most important conclusions of this research that Resource consumption Accounting helps General Management of the Bank to exploit unused capacity to contribute to reducing the prices of products or services.

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Publication Date
Thu Jan 24 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Accounting For Investments In Joint Projects Accounting to the International Accounting Standard: An applied Study at the General Company for food Stuff Trading
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   As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Accounting Mining Data Using Neural Networks (Case study)
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Business organizations have faced many challenges in recent times, most important of which is information technology, because it is widely spread and easy to use. Its use has led to an increase in the amount of data that business organizations deal with an unprecedented manner. The amount of data available through the internet is a problem that many parties seek to find solutions for. Why is it available there in this huge amount randomly? Many expectations have revealed that in 2017, there will be devices connected to the internet estimated at three times the population of the Earth, and in 2015 more than one and a half billion gigabytes of data was transferred every minute globally. Thus, the so-called data mining emerged as a

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cost Management of construction industries according to the fast-track method
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Construction projects have become a changing dramatically in recent decades and that the goal of the beneficiaries of the implementation of structural project is to complete the work with less time and within the cost of the specific and the best possible quality may sometimes happen that highlights the importance of time on the rest of the items at the implementation of projects for various reasons, including the need to use the project as soon as possible possible change rapidly to customer's requests, but the high cost of the project represents the biggest obstacle for entrepreneurs with its effects on the quality and the time workers, and is a measure of those elements in monetary terms is the key to integration between them, so the

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Publication Date
Sat Jan 01 2022
Journal Name
Open Engineering
Producing low-cost self-consolidation concrete using sustainable material
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Abstract<p>The disposal of the waste material is the main goal of this investigation by transformation to high-fineness powder and producing self-consolidation concrete (SCC) with less cost and more eco-friendly by reducing the cement weight, taking into consideration the fresh and strength properties. The reference mix design was prepared by adopting the European guide. Five waste materials (clay brick, ceramic, granite tiles, marble tiles, and thermostone blocks) were converted to high-fine particle size distribution and then used as 5, 10, and 15% weight replacements of cement. The improvement in strength properties is more significant when using clay bricks compared to other activated waste </p> ... Show More
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Publication Date
Tue Sep 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Low Cost Heart Rate Monitor Using Led-Led Sensor
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A high sensitivity, low power and low cost sensor has been developed for photoplethysmography (PPG) measurement. The PPG principle was applied to follow the dilatation and contraction of skin blood vessels during the cardiac cycle. A standard light emitting diodes (LEDs) has been used as a light emitter and detector, and in order to reduce the space, cost and power, the classical analogue-to-digital converters (ADCs) replaced by the pulse-based signal conversion techniques. A general purpose microcontroller has been used for the implementation of measurement protocol. The proposed approach leads to better spectral sensitivity, increased resolution, reduction in cost, dimensions and power consumption. The basic sensing configuration prese

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Publication Date
Sat Jan 01 2022
Journal Name
Open Engineering
Producing low-cost self-consolidation concrete using sustainable material
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Abstract<p>The disposal of the waste material is the main goal of this investigation by transformation to high-fineness powder and producing self-consolidation concrete (SCC) with less cost and more eco-friendly by reducing the cement weight, taking into consideration the fresh and strength properties. The reference mix design was prepared by adopting the European guide. Five waste materials (clay brick, ceramic, granite tiles, marble tiles, and thermostone blocks) were converted to high-fine particle size distribution and then used as 5, 10, and 15% weight replacements of cement. The improvement in strength properties is more significant when using clay bricks compared to other activated waste </p> ... Show More
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Publication Date
Thu May 04 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Design Feed Forward Neural Network to Determine Doses of the Decongestant for Cold Pills
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The aim of this paper is to design feed forward neural network to determine the effects of
cold pills and cascades from simulation the problem to system of first order initial value
problem. This problem is typical of the many models of the passage of medication throughout
the body. Designer model is an important part of the process by which dosage levels are set.
A critical factor is the need to keep the levels of medication high enough to be effective, but
not so high that they are dangerous.

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Publication Date
Mon Nov 19 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Use of Logistic Regression Approach to Determine the Effective Factors Causing Renal Failure Disease
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    The main goal of this research is to determine the impact of some variables that we believe that they are important to cause renal failuredisease by using logistic regression approach.The study includes eight explanatory variables and the response variable represented by (Infected,uninfected).The statistical program SPSS is used to proform the required calculations

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Using a hybrid SARIMA-NARNN Model to Forecast the Numbers of Infected with (COVID-19) in Iraq
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Coronavirus disease (COVID-19) is an acute disease that affects the respiratory system which initially appeared in Wuhan, China. In Feb 2019 the sickness began to spread swiftly throughout the entire planet, causing significant health, social, and economic problems. Time series is an important statistical method used to study and analyze a particular phenomenon, identify its pattern and factors, and use it to predict future values. The main focus of the research is to shed light on the study of SARIMA, NARNN, and hybrid models, expecting that the series comprises both linear and non-linear compounds, and that the ARIMA model can deal with the linear component and the NARNN model can deal with the non-linear component. The models

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
The integration between target cost to value engineering green achieve competitive advantage
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Recently, there has been a major trend towards environmental issues and concern for the green product because traditional products cause serious environmental impacts such as reduced resources, global warming, energy consumption, emissions and other environmental damage. Under these developments, economic units are looking for cost-effective technologies that reduce the cost of a green product that has four main dimensions: reducing energy, reducing resource consumption, preventing pollution, and using renewable energy while not compromising quality and satisfying customers in order to enhance competitive advantage.

This research will address one of the most important cost-effective green technologies, Gr

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