Preferred Language
Articles
/
jeasiq-1866
Using Resource Consumption Accounting to determine Customer Cost of Banks
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
استخدام تحليل الانحدار لتحديد سلوك التكاليف الصناعية غير المباشرة: Using regression Analysis to determine the behavior of the factory overhead costs
...Show More Authors

That our focus on cost industrial indirect lies in the fact that the relative importance of these costs compared with elements other costs have increased significantly and in the environment of modern industrial and multiple clauses due to reliance on mechanization high in production and that led to lower cost labor as a natural result of the use of machinery and equipment of high-tech programmed, which requires control and tighten control on this type of an attempt by officials costs reduced to its borders possible requirement to maintain quality.

The method is simple linear regression and multiple, one efficient and effective methods to achieve these goals in the light of modern environ

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 04 2018
Journal Name
Al-khwarizmi Engineering Journal
Modified Elman Neural-PID Controller Design for DC-DC Buck Converter System Based on Dolphin Echolocation Optimization
...Show More Authors

This paper describes a new proposed structure of the Proportional Integral Derivative (PID) controller based on modified Elman neural network for the DC-DC buck converter system which is used in battery operation of the portable devices. The Dolphin Echolocation Optimization (DEO) algorithm is considered as a perfect on-line tuning technique therefore, it was used for tuning and obtaining the parameters of the modified Elman neural-PID controller to avoid the local minimum problem during learning the proposed controller. Simulation results show that the best weight parameters of the proposed controller, which are taken from the DEO, lead to find the best action and unsaturated state that will stabilize the Buck converter system performan

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Reality and constraints of the use of computers in public schools in the governorate of Ma'an From the standpoint of teachers
...Show More Authors

 This study aims to recognize the process of using computer in    publicschools in Ma`an governorate in terms of hardware, capabilities, and teachers usage. It also aims to identify the most important obstacles those schools face from a teachers perspective.

            The study sample consists of (150) teachers from different disciplines. The researcher prepared two questionnaires related to the research pivotal, then presented to a group of arbitrators to be used in this final form. The data was analyzed statistically and the study concluded that there is a shortage in the computer services provided to teachers, and there is a w

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 11 2024
Journal Name
Eximia
Using an educational method according to special exercises to perform the skill of bow and develop flexibility for cub wrestlers in Iraq
...Show More Authors

creating unique exercises utilizing a teaching approach that works with the research sample, determining how special exercises affect the development of torso flexibility, and determining how special exercises affect the development of bow ability. Activate the search The results of the pre- and post-tests for the control and experimental research groups show a statistically significant association that is favoring the post-test in the development of bow skill performance Using the experimental technique, the researcher set up one group and gave them two tests (pre and post) based on scientific theories that made sense for the topic at hand. Forty adolescent wrestlers from the Adhamiya Club in the Baghdad Governorate were recognized

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed May 09 2018
Journal Name
International Journal Of Advanced Computer Science And Applications
New Techniques to Enhance Data Deduplication using Content based-TTTD Chunking Algorithm
...Show More Authors

View Publication
Scopus (11)
Crossref (8)
Scopus Crossref
Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Using simulation to estimate parameters and reliability function for extreme value distribution
...Show More Authors

   This study includes Estimating scale parameter, location parameter  and reliability function  for Extreme Value (EXV) distribution by two methods, namely: -
- Maximum Likelihood Method (MLE).
- Probability Weighted Moments Method (PWM).

 Used simulations to generate the required samples to estimate the parameters and reliability function of different sizes(n=10,25,50,100) , and give real values for the parameters are and , replicate the simulation experiments (RP=1000)

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Using Fuzzy Clustering to Detect the Tumor Area in Stomach Medical Images
...Show More Authors

Although the number of stomach tumor patients reduced obviously during last decades in western countries, but this illness is still one of the main causes of death in developing countries. The aim of this research is to detect the area of a tumor in a stomach images based on fuzzy clustering. The proposed methodology consists of three stages. The stomach images are divided into four quarters and then features elicited from each quarter in the first stage by utilizing seven moments invariant. Fuzzy C-Mean clustering (FCM) was employed in the second stage for each quarter to collect the features of each quarter into clusters. Manhattan distance was calculated in the third stage among all clusters' centers in all quarters to disclosure of t

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sun Sep 16 2018
Journal Name
British Journal Of Educational Technology
Group tagging: Using video tagging to facilitate reflection on small group activities
...Show More Authors

Collaborative learning in class‐based teaching presents a challenge for a tutor to ensure every group and individual student has the best learning experience. We present Group Tagging, a web application that supports reflection on collaborative, group‐based classroom activities. Group Tagging provides students with an opportunity to record important moments within the class‐based group work and enables reflection on and promotion of professional skills such as communication, collaboration and critical thinking. After class, students use the tagged clips to create short videos showcasing their group work activities, which can later be reviewed by the teacher. We report on a deployment of Group Tagging in an undergraduate Computing Scie

... Show More
View Publication
Scopus (5)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Fri Jul 01 2022
Journal Name
Journal Of Engineering
Using Water Quality Index to Assess Drinking Water For AL-Muthana Project
...Show More Authors

The water quality index is the most common mathematical way of monitoring water characteristics due to the reasons for the water parameters to identify the type of water and the validity of its use, whether for drinking, agricultural, or industrial purposes. The water arithmetic indicator method was used to evaluate the drinking water of the Al-Muthana project, where the design capacity was (40000) m3/day, and it consists of traditional units used to treat raw water. Based on the water parameters (Turb, TDS, TH, SO4, NO2, NO3, Cl, Mg, and Ca), the evaluation results were that the quality of drinking water is within the second category of the requirements of the WHO (86.658%) and the first category of the standard has not been met du

... Show More
Crossref (3)
Crossref
Publication Date
Thu Jan 01 2015
Journal Name
The 2d International Conference Of Buildings, Construction And Environmental Engineering (bcee2-2015)
Terrestrial Laser Scanning to Preserve Cultural Heritage in Iraq Using Monitoring Techniques
...Show More Authors

English

View Publication