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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
Fri Jun 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Phenomena of corruption and money laundering: and causes and risks and their role in the financing of terrorism in Iraq and finding ways of treatment
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Iraq  is Suffering nowadays from the criminal triad represented by the fiscal and administrative corruption, money laundering and terrorism, which are intertwined in a very related relations, as each of them support the other . Since the over growth has been one of its characteristics leaving behind a very dangerous negative effects whether it was social , economic or even political impacts . As a result , this trial is now represents a high risk that threatens the present and the future of Iraq . On the political , economic and social level , it is well to mention that the poor direct investment , the increasing rates of poverty , unemployment , inflation as well as the smuggling of goreign currency an

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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
Contradiction oppositon al ruwia and al fatwa and his impact in different jurists in personal status and transactions and adomment
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المقدمة

 الحمد لله رب العالمين، وأفضل السلام وأتم التسليم على سيدنا محمد، وعلى آله وصحبه، أجمعين، وعلى من تبعهم بإحسان إلى يوم الدين، أما بعد.

 فإن مسألة التعارض بين الرواية، والفتوى، من المسائل المشهورة عند الأصوليين والفقهاء،وهي من مباحث السنة عند الأصوليين، والتي تبنى عليها مسائل متعددة، وهي من أسباب اختلاف الفقهاء، فإذا ما روى أحد الرواة حديثاً معيناً، ثم عمل بخلاف ما روى، فللعل

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Publication Date
Sun Dec 01 2024
Journal Name
Alexandria Engineering Journal
Rutting and fatigue behavior of neat and nanomodified asphalt mixture with SiO2 and TiO2
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Modern asphalt technology has adopted nanomaterials as an alternative option to assert that asphalt pavement can survive harsh climates and repeated heavy axle loading during service life and prolong pavement life. This work aims to elucidate the behavior of the modified asphalt mixture fracture model and assess the fatigue and Rutting performance of Hot Mix Asphalt (HMA) mixes using the outcomes of indirect Tensile Strength (IDT), Semicircular bend (SCB) and rutting resistance; for this, a single PG (64−16) nanomodified asphalt binder with 5 % SiO2 and TiO2 have been investigated through a series of laboratory tests, including: Resilient modulus, Creep compliance, and tensile strength, SCB, and Flow Number (FN) to study their potential

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Publication Date
Thu Apr 03 2025
Journal Name
Aip Conference Proceedings
Fibrewise locally minimal and maximal sliceable and fibrewise locally minimal and maximal sectionable topology
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Abstract. The minimal or maximal topological space is one of the topological spaces that we will employ in fibrewise locally sliceable and fibrewise locally sectionable. Now in this research I relied on some definitions specific to the research fibrewise maximal and minimal topological spaces. We will define a fibrewise locally minimal sliceable, fibrewise locally maximal sliceable, fibrewise locally minimal sectionable and fibrewise locally maximal sectionable, and I also clarified some examples of them and used them in characteristics by also clarifying them in diagrams.

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Publication Date
Fri Sep 01 2017
Journal Name
Journal Of Construction Engineering And Management
Integrating Worker Health and Safety into Sustainable Design and Construction: Designer and Constructor Perspectives
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Publication Date
Sun May 16 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education
Historical Review: Athletics and Heroic Sports Encouraged and Played at Islamic period and Greek
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The paper is highlighting the athletics and heroic sports which encouraged and played at Greek and Islamic period. The paper is identifying the Islamic athletics and heroic sport and compare them with Greek sports, as it is the model of sports while the sport during the Islamic period was not undertaken by scientific researches or articles even in Wikipedia. Although, this period was encouraged and practice many sports such as archery, sword grappling and wrestling, equestrianism, jogging and running whereas there are many Arabic references revealed during the Islamic 610 A.D. while the Greek and Olympic was known at 732 A.D. The paper is followed the literature review and historical to shied a light scientifically about traditional sports

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The martial rights and duties (Rights and duties of a woman and a man)
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This research addresses the relevance of men and women and the consequent provisions
such as dowry and alimony ... Of the like, marriage is to organize links masculinity and
femininity any sexual meeting between men and women a special system that must be
produces reproduction him and alone, which gets its reproduction in human kind, and has no
family and on the basis of private life is being organized.
The importance of the topic see Islam has urged marriage and forbade celibacy, and ensure
that the Lord of Glory Almighty married subsidy nor the origin of the differences between
men and women in money or workmanship or blue-chip Every Muslim inept any Muslim and
every Muslim efficient for any Muslim.
The impor

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
مدى ملائمة خصائص العمل البيئية لتخطيط وتصميم مساحات المصنع دراسة ميدانية في الشركة العامة للصناعات الإنشائية (مصنع الأنابيب البلاستيكية) والجلدية (مصنع الدباغة) في الزعفرانية
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 The Problem of the research  is Limited with the ambguity of environmental work Characterstics role and among them the natural Working Conditions: Temproture, Lighting, Noise, Colours,and Smells, in the Decisions that rule the Planning and Designing work of the industrial Location and it 's targets are Limited with discovering the effect of environmental work Characterstics in planning and designing the industrial Companies and to reach to the most important properties that distinguish the industrial Location Within the frame of dealing with the nature Conditions in the dry, hot regions and the dfining of the relationship between them on the assumption that the Characterstics of environmental work have agreat effect in

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Early marriage for the minors: a phenomenon of family violence against children
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It is certain that marriage has the favor of the continuity of human kind since the Prophet Adam till now. But this important event is threatened by some justifications which lead to its delay or abandonment. In the West, sexual relations, illegal friendships, and disrespect of marriage sacredness lead to this delay. While the reasons behind the delay of marriage in the Arab world refer to high dowries, women go out to work, and the religious and scientific ignorance of the need and importance of marriage. The problem also differs according to the difference between the rural and urban regions. On one hand, we find that early marriage is a necessity in the rural regions; on the other hand, the delay of marriage is a clear and nat

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور تطبيق معيار الايرادات من العقود المبرمة مع الزبائن (IFRS 15) في أستدامة الارباح في قطاع الاتصالات: دراسة تطبيقية في شركة كورك تيليكوم للاتصالات
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The telecom sector seeks to provide its services to customers in various categories, especially in mobile services, which contributed to the spread of a large number of these companies in the local environment, and mobile operators in this sector to diversify sources of revenue through a series of packages designed specifically to suit The various needs of customers throughout Iraq and the sustainability of their profits, and in view of the lack of requirements for recognition of revenue from the provision of such services in accordance with the unified accounting system applied in that sector, this study aimed to clarify the five steps to recognition of revenue according to me (The contract was concluded with a customer) at Cork Telecom

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