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Entry cost based on activity-based cost specifications and comparative study
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Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from the Approaches (ABC) and (ABCII), and research aims mainly to indicate the role of the Attribute Based Costing Approach to provide the most accurate cost information compared to the Activity Based Costing Approach It works to meet the needs and desires of customers as the application starts by identifying customer specifications and characteristics desired by the customer in the product.

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
BARBARA : structure et signification Étude analytique du langage prévertien à travers son poème Barbara
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Cette recherche étudie les structures composant Barbara, un poème de Jacques Prévert pour mettre en valeur la particularité de ce langage. Nous avons d'abord, dissocié ces structures, en : structure thématique, actancielle, syntaxico-énonciative, sémantique, formelle et finalement spacio-temporelle en vue de les analyser minutieusement. Le poète a adopté pour les thèmes : souvenir, nostalgie et guerre, un langage simple et une syntaxe incomplexe. L'usage du lexique et des figures de style célèbrent ces thèmes. La forme, la versification et la sonorité approfondissent ces images et renforcent ce langage. Ce poème dépend des phrases simples et variées : affirmative, interrogative, exclamative qui s'orientent vers des acte

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Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Education For Women
Investigating The Ideology of Bullying in Hunt’s Fish in a Tree: A Critical Stylistic Approach
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         Language always conveys ideologies that represent an essential aspect of the world we live in. The beliefs and opinions of an individual or community can be organized, interacted with, and negotiated via the use of language. Recent researches have paid attention to bullying as a social issue. They have focused on the psychological aspect of bullying rather than the linguistic one. To bridge this gap, the current study is intended to investigate the ideology of bullying from a critical stylistic perspective. The researchers adopt Jeffries' (2010) critical stylistics model to analyze the data which is five extracts taken from Hunt’s Fish in a Tree (2015). The analysis demonstrates

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Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
الفكــر التـــربـــوي عنـــد ابو يوسف يعقوب بن اسحق الكنــــدي ( دراسة نظرية )
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Every era characterizes with its thought and life philosophy , where Muslims left behind them educational and intellectual heritage we should proud of it because it reflects the image of past and lights the way of present and future path where we should make use of it to fit with our statuesque and contemporary issues because we don’t know about it but little as result of ignorance or imitation of the western culture.

      It’s wrong to regard heritage from the past but aphasia of Islamic and Arab genies that its roots tracing back to past and extending to future .

      Islamic Arab educational thought regards one of the ric

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Publication Date
Wed Oct 05 2016
Journal Name
Al-academy
The Technical Experimentation in contemporary plastic arts
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The current research that entitled (t Technical Experimentation incontemporary plastic arts) deals with study in used techniques and the material's functioning and its variations in artwork.It present the following questions :- 1-Does technical experimentation for mate an important phenomenon in contemporary art.2-Does technical experimentation construct an ability in creating new constructive and formative achievement in plastic art ?.The research includes three chapters . the first one deals with the problem of the research and its limits with the specification of terms . the second chapter present the technical Experimentation in contemporary plastic art with shapes display . the third chapter involves conclusions with discussions . t

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
المنهج المنهج القرآني في تربية الأبناء بالحوار ( دراسة تفسيرية ـــ موضوعية )
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Quran orders and commandments and principles, has avenged children, their status and dearest, and saved their lives, which reached ill before Islam, and filled the hearts of the fathers and mothers for their love, but to make them embellish life.

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
دوگانه ای متضاد ( خیر ضد شر ) در شعر فارسی ( بر رسی انتقادی وتحلیلی )
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The conflicting duality of goodness and evil has a psychological effect on the life of humans, the nature of human beings is originally goodness whereas the tendency of evil flows from the society, therefore the first who found a meaning of evil on earth is kabeel when he quarreled fiercly with his brother who carried in himself all the meanings of goodness and toierance.

 

    In this paper of mine we find that Robaayat Al khayam carries a poetic content of a special meaning in that every expression reflects semantic relationship (the good played a part in the formation lies with and the evil) of which its foundation lies with the human personality (soul), and he (the poet) a scribes it to matters of

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Publication Date
Tue Oct 01 2024
Journal Name
مجلة بحوث الشرق الاوسط
نظرية التعددية الثقافية في الفكر السياسي لـ ويل كيمليكا: دراسة نقدية
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التعددية الثقافية هي مفهوم يتعلق بالمجتمعات التي تضم ثقافات عده، أو العالم الذي يتضمن ثقافات متنوعة؛ فالتعددية هي التنوع الثقافي والفكري؛ وبالتالي هي عنصر إثراء للإنسانية وأساس لوجودها؛ فالتعددية الثقافية تتضمن القبول بالثقافات والافكار الانسانية كلها، وإفساح المجال أمامها للمشاركة في بنا ء الثقافة والفكر العالمي؛ وهكذا فإنها تتمثل في التسامح مع الثقافات والافكار المختلفة الاعتراف بالهويات والخصوصيات

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Publication Date
Tue Dec 02 2025
Journal Name
Zanco Journal Of Physical Education And Sport Sciences
دراسة الخجل لدى ضعيفات السمع وعلاقته بالعنف الأسري في محافظة بغداد
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تم التطرق إلى مفهومي الخجل والعنف الأسري لدى الفتيات ضعيفات السمع ومشكلة البحث تكمن بدراسة العنف الأسري لضعيفات السمع وعلاقته بالخجل ومعرفة ما يترتب عن ذلك بالنسبة للفتاة المراهقة ضعيفة السمع أثناء تعرضها للمعاملة السيئة وأثره على شخصيتها ، فالخجل هو نتيجة لأساليب التربية الخاطئة التي تعاني منها الفتاة ضعيفة السمع ، ويهدف البحث إلى التعرف على الخجل وعلاقته بالعنف الأسري لدى ضعيفات السمع في محافظة بغداد ، و

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
صوت ( الضاد ) بین العربیة (الفصحى) ولھجات شبھ الجزیرة العربیة -دراسة موازنة -
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The curriculum balancer (comparative) (comparative linguistics), of great
importance in studies of language in general, and study any phenomenon of
acoustic phenomena, morphological, syntactic and semantic study of balance in the
Arabic language in the light of the dialects of the Arabian Peninsula, leading to
significant results in linguistic research, which could achieve Some issues that were
not up to where the old research conclusive results, and helps to explain things may
have created confusion if it did not mean the budget in the interpretation of the
study, as well as its importance in the origination of phenomena of language and
reasoning on the same phenomenon, followed by the Sisters Arab Veseltha.
H

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Publication Date
Mon Dec 20 2021
Journal Name
لارك
The Theme of the Family in Russian Literature during the "Thaw" on the Material the story of M. Sholokhov "The Fate of a Man"and the story of V. Panova "Seryozha" and F. Abramov "Fatherless".
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The article approaches the characteristics of Russian literature in the time of Khrushchev or the "thaw" period a very short period of Soviet history, characterized by the easing of the dictatorship of power and relaxation in various areas of people's lives. The interest in the research is focused on the importance of interpreting the family portrait in a short but distinct period in the development of Russian/Soviet literature. The research material is the story of Sholokhov's “The Fate of Man” 1956, the story of Panova “Serioga” 1955, and Abramov’s story “Fatherless” 1961. В статье рассматриваются особенности художественной литературы периода хруще

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