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jeasiq-470
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
Tue Dec 20 2022
Journal Name
International Journal Of Emerging Technologies In Learning (ijet)
Effect of Augmented Reality Technology on Spatial Intelligence among High School Students
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Spatial Intelligence is a mental ability to understand and solve real-world problems. These visual-spatial representations are fundamental in learning various "STEM" topics, like digital drawing, art presentations, creating graphical representations, 2D designs. Opportunity to interact with real and/or virtual objects. It is a good opportunity in applying new techniques such as the augmenter, which is able to clarify mathematical tables, concepts and generalizations greatly to the visualization, understanding and mastery of concepts mathematically. The purpose of the research is to investigate impact of using AR technology in developing spatial intelligence for secondary school students, Baghdad. The quasi-experimental design was us

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Publication Date
Wed Jun 05 2024
Journal Name
International Journal Of Engineering Pedagogy (ijep)
The Impact of Artificial Intelligence on Computational Thinking in Education at University
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This study aims to reveal the role of one of the artificial intelligence (AI) techniques, “ChatGPT,” in improving the educational process by following it as a teaching method for the subject of automatic analysis for students of the Chemistry Department and the subject of computer security for students of the Computer Science Department, from the fourth stage at the College of Education for Pure Science (Ibn Al-Haitham), and its impact on their computational thinking to have a good educational environment. The experimental approach was used, and the research samples were chosen intentionally by the research community. Research tools were prepared, which included a scale for CT that included 12 items and the achievement test in b

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Engineering
Improvement of Earth Canals Constructed on Gypseous Soil by Soil Cement Mixture
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The gypseous soil may be one of the problems that face the engineers especially when it used as a foundation for hydraulic structures, roads, and other structures. Gypseous soil is strong soil and has good properties when it is dry, but the problem arises when building hydraulic installations or heavy buildings on this soil after wetting the water to the soil by raising the water table level from any source or from rainfall which leads to dissolve the gypsum content.

Cement-stabilized soil has been successfully used as a facing or lining for earth channel, highway embankments and drainage ditches to reduce the risk of erosion and collapsibility of soil. This study is deliberate the treatment of gypseous soil by u

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Publication Date
Sat May 03 2025
Journal Name
Aip Conference Proceedings
Computational applications on the result involution graph for the held group He
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In this work, a deep computational study has been conducted to assign several qualities for the graph ⁠. Furthermore, determine the amount of the dihedral subgroups in the Held simple group He through utilizing the attributes of gamma.

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Publication Date
Mon Aug 01 2022
Journal Name
Journal Of Engineering
Dynamic Behavior of Machine Foundations on layered sandy soil under Seismic Loadings
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In this paper, a dynamic investigation is done for strip, rectangular and square machine foundation at the top surface of two-layer dry sand with various states (i.e., loose on medium sand and dense on medium sand). The dynamic investigation is performed numerically using finite element programming, PLAXIS 3D. The soil is expected as a versatile totally plastic material that complies with the Mohr-Coulomb yield criterion. A harmonic load is applied at the base with an amplitude of 6 kPa at a frequency of (2 and 6) Hz, and seismic is applied with acceleration – time input of earthquake hit Halabjah city north of Iraq. A parametric study is done to evaluate the influence of changing L/B ratio (Length=12,6,3 m and width=3 m), type of sand

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Publication Date
Wed Nov 14 2018
Journal Name
Journal Of Engineering And Applied Sciences
DEMONSTRATE OF MAGNETIC FIELD EFFECT ON THE CAPABILITY OF ADSORPTION PROCESS IN THE REMOVAL OF AZO DYE FROM THE AQUEOUS SOLUTIONS ON CALCINED IRAQI BENTONITE CLAY MINERAL VIA COLUM
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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the use of automated accounting systems technology in enhancing the efficiency and effectiveness of the internal control system.: دراسة تحليلية لعينة من الموظفين العاملين في اقسام المحاسبة والتدقيق في الجامعات البحرينية
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The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the                                       electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
" أنعكاس تبني المعيار المحاسبي الدولي رقم ( 2 ) للقطاع العام على بيان التدفق النقدي "
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يعد بيان التدفق النقدي من البيانات المهمة الصادرة من الوحدات الحكومية غير الهادفة للربح، بعد تبنيها معايير IPSASs ، مما يوفر معلومات اوسع تلبي حاجات المستخدمين لأتخاذ القرارات المناسبة . أذ يتضمن بيان التدفق النقدي بموجب المعيار رقم ( 2 ) التدفقات النقدية حسب الأنشطة التشغيلية و الاستثمارية والتمويلية ، وهذا لا ينسجم مع مخرجات النظام المحاسبي الحكومي العراقي . وان هدف البحث هو  التعرف

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Publication Date
Thu Nov 08 2018
Journal Name
Arab Science Heritage Journal
الاحوال الأحوال العامة للأندلسيين في غرناطة بعد انتهاء الحكم العربي الإسلامي دراسة تاريخية
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The harsh human suffering experienced by the Andalusians were a religious conflict and racist impact on all aspects of public life. The religious factor most important factors that determined the nature of the hostile relationship between the Andalusian and Castilian, Castile has sought to make them Christians by force through laws that deprived them of all their rights. In spite of the large number of those laws, the authority admitted inability to subdue the Andalusians to its will through the issuance of the final decree of expulsion.

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
آيات الصلاة والزكاة عند المفسر محمد دروزة في كتابه التفسير الحديث دراسة تربوية
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The basic goal of human creation is worship, the Almighty stated: { I created the jinn and mankind only to worship Me} Al-Dhariyat 56.  The basic worships by which we approach Allah Almighty are the praying and zakat, that they are significant because the praying  and zakat mostly come together in numerous Qur’anic verses. Being the praying is a Physical worship while zakat is a financial devotion, they have many educational effects explained by the writer Muhammad Darwaza in his interpretations of these two pillars of Islam that he has chosen them to be the subject of this research

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