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(( Technology's role Time driver Activity-based costing at Provide of information for economic units for customer profitability analysis ))
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  The economic units always sought to maintain its market position and Trchinh the technology management and modern methods that will support success factors .vdila about it has become a customer and one profitability analysis of the most practical way benefit of economic units as modern management focus their attention on achieving this satisfaction, as the customers make up the axis of the success of every organization and that there are many government units aiming to profit directs attention to customers and the number of these units increased continuously. The administration used the customer profitability analysis in order to obtain information to assist in making and decision-making process. How to use modern techniques and methods to calculate and analyze customer profitability and (TD ABC) as one of modern management accounting techniques that work to help the administration in the financial performance of the company and reduce costs layout. The study aimed to release the cognitive underpinnings of technology on (TD ABC) and the magnitude of the economic advantages of unity and Alatharalamtertbh to use in determining the costs of a major contribution to the rationalization of operational decisions in the production companies. Determine the extent of the possibility of customer profitability analysis when using the method on the basis of cost-oriented time as one of modern management accounting techniques and development activity to the entrance of the cost on the basis of activity and that the application to the General Company for Leather Industries. The study came to a set of conclusions and recommendations, including: -

  1. 1. The technique (TDABC) was able to provide for the management of the company known for its customers through a profitability analysis and get a percentage of each group and through these ratios can determine which policies are followed and could be suitable for them.

The most important recommendations were: -

  1. to maintain the loyalty of customers by providing what fits their desires and what is new and the best quality and the quality and the best prices for them..attention next to the customer profitability analysis, customer interest is also worth being a resource represents an important resource for the company.

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Publication Date
Wed Aug 30 2023
Journal Name
Baghdad Science Journal
Comparative Analysis of MFO, GWO and GSO for Classification of Covid-19 Chest X-Ray Images
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Medical images play a crucial role in the classification of various diseases and conditions. One of the imaging modalities is X-rays which provide valuable visual information that helps in the identification and characterization of various medical conditions. Chest radiograph (CXR) images have long been used to examine and monitor numerous lung disorders, such as tuberculosis, pneumonia, atelectasis, and hernia. COVID-19 detection can be accomplished using CXR images as well. COVID-19, a virus that causes infections in the lungs and the airways of the upper respiratory tract, was first discovered in 2019 in Wuhan Province, China, and has since been thought to cause substantial airway damage, badly impacting the lungs of affected persons.

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Comparison of Some Suggested Estimators Based on Differencing Technique in the Partial Linear Model Using Simulation
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In this paper new methods were presented based on technique of differences which is the difference- based modified jackknifed generalized ridge regression estimator(DMJGR) and difference-based generalized  jackknifed ridge regression estimator(DGJR), in estimating the parameters of linear part of the partially linear model. As for the nonlinear part represented by the nonparametric function, it was estimated using Nadaraya Watson smoother. The partially linear model was compared using these proposed methods with other estimators based on differencing technique through the MSE comparison criterion in simulation study.

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Sliding mode control based on high-order extended state observer for flexible joint robot under time-varying disturbance
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Abstract. In this paper, a high order extended state observer (HOESO) based a sliding mode control (SMC) is proposed for a flexible joint robot (FJR) system in the presence of time varying external disturbance. A composite controller is integrated the merits of both HOESO and SMC to enhance the tracking performance of FJR system under the time varying and fast lumped disturbance. First, the HOESO estimator is constructed based on only one measured state to precisely estimate unknown system states and lumped disturbance with its high order derivatives in the FJR system. Second, the SMC scheme is designed based on such accurate estimations to govern the nominal FJR system by well compensating the estimation errors in the states and the lumped

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of the foundations of preparing the general budget of the StateThrough the 2008 federal budget analysis
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تعد الموازنة الأداة الأساسية لتنفيذ أولويات أية دولة، ويتوجب النظر إليها في ضوء المناخ الاجتماعي والسياسي والاقتصادي، لأنها تساعد في توجيه الاقتصاد لتحقيق النمو ورفع مستوى الرفاهية. اعتمدت وزارة المالية في أعداد الموازنة السنوية بعد 9/4/ 2003 أسلوباً مغايراً لما كان معتمداً في العقود الماضية، إذ كانت هناك موازنتين الأولى الموازنة الجارية، والثانية الموازنة الاستثمارية رغم وجود قانون يحتم إصدار موازنة

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Publication Date
Tue Jan 27 2026
Journal Name
Al–bahith Al–a'alami
THE ROLE OF PRESS ADVERTISING IN ENCOURAGING THE PUBLIC TO PURCHASE
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This research sheds light on how press advertising affects consumer behavior and draws attention to it by identifying the factors that influence the intellectual perception process or attention to it. The aim of the research was to identify the factors that help achieve the objectives of the press announcement. The aim of the research was to identify the factors that help to achieve the objectives of the press announcement. The research problem was identified in four questions that were answered through a questionnaire distributed to a sample of students of College of Mass Communication, University of Baghdad. Do newspaper advertisements meet the readers’ need to search for the req

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of TQM in promoting employee loyalty: Search exploratory In AL- Fedaa Public Company
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       The research aims to determine the principles of total quality management (commitment of senior management, product planning, customer satisfaction, process improvement) and its role in promoting employee loyalty through a sample survey of the opinions of managers in public redemption Company. Which amounted to (45) individuals adoption of the questionnaire as a tool head in collecting data and information and their responses were analyzed using several statistical methods, which included (arithmetic mean, standard deviation, correlation coefficient, and the coefficient of simple regression) depending on the program (spss). The research found a group of the most important conclusions from the presence

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Publication Date
Tue Jul 16 2019
Journal Name
Journal Of Legal Sciences
Compensation Arising from Civil Liability for Media-Related Damages
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Freedom of opinion is one of the freedoms that constitutions and laws have guaranteed to protect and is exercised through the media. However, this freedom must be exercised within certain limits, which include respecting a person’s right to preserve his privacy, image and reputation. Just as the media has the freedom to exercise its right to publish and express its opinion with complete frankness, it is in return obligated to respect the rights of others and avoid defaming them and violating their privacy. If the media does this, the injured party has the right to demand compensation for the damage he has suffered as a result.

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Assessing Service Quality using Data Envelopment analysis Case study at the Iraqi Middle East Investment Bank
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The use of data envelopment analysis method helps to improve the performance of organizations in order to exploit their resources efficiently in order to improve the service quality. represented study a problem in need of the Iraqi Middle East Investment Bank to assess the performance of bank branches, according to the service quality provided, Thus, the importance of the study is to contribute using a scientific and systematic method by applying  the data envelopment analysis method in assessing the service quality provided by the bank branches, The study focused on achieving the goal of determining the efficiency of the  services quality provided by the bank branches manner which reflect the extent of utilization of a

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of measurement and analysis of quality costs on continuous improvement: Applied research in the Directorate General for the distribution of electric power in the Middle Euphrates
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The research aims to identify the theoretical foundations for measuring and analyzing quality costs and continuous improvement, as well as measuring and analyzing quality costs for the Directorate of Electricity Supply / Middle Euphrates and continuous improvement of the distribution of electrical energy,The problem was represented by the high costs of failure and waste in electrical energy result to the excesses on the network and the missing (lost) energy,Thus, measuring and analyzing quality costs for the distribution of electrical energy and identifying continuous improvement leads to a reduction in missing and an increase in sales, as the research reached many conclusions, the most important of which is the high percentage o

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Antibacterial Activity of Three Algal Genera against some Pathogenic Bacteria
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In the current study, three types of algae namely Tetradesmus nygaardi (MZ801740), Scenedesmus quadricauda (MZ801741) and Coelastrella sp (MZ801742) were extracted by 95% ethanol and hexane against two types of gram positive and two types of gram negative bacteria by wells diffusion methods. Eleven concentrations from the extract of algae (2, 5, 10, 15, 20, 25, 30, 35, 40, 45 and 50 mg/ml) were utilized. It was noticed that ethanolic extraction was more effective than hexane in Scenedesmus quadricauda than the two other mentioned algal species against all pathogenic bacteria, Acintobacter baumanii (ATCC: 19606), Klebsiella pneumonia (ATCC: 13883) Enterococcus faecalis (ATCC: 29212) and Staphylococc

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Scopus (16)
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