The research Was based to on a real problem and realistically of represented by that Iraqi Airways company does not have the electronic cost accounting system and therefore be the process of the pricing various services provided by a company sample research respecting air transport and air cargo and aviation fuel and services and catering are not properly especially in the presence of new data from the new companies entering competition in Iraqi aviation industry and therefore does not provide price flexibility in order to compete in getting market share, And then research this problem addressed through design an electronic cost Accounting system covers all the costs incurred by the company in order to provide services to meet the management requirements of reports and information costs quickly and more accurately in order to help them make to the various decisions and to the accommodate a vast amount of financial data comparison the rest of the Iraqi companies to the fact that the company sample research is the only company profitable subsidiaries to Iraqi transport ministry, The researcher reached to a lot of conclusions, most notably is the lack of the company's ability to estimate the cost of air transport service in a scientific manner and process healthy and the required speed, accuracy, and thus was also affected the tickets that are not realistic pricing process, as well as also the case in the rest of the services provided by the company.
The necessary optimality conditions with Lagrange multipliers are studied and derived for a new class that includes the system of Caputo–Katugampola fractional derivatives to the optimal control problems with considering the end time free. The formula for the integral by parts has been proven for the left Caputo–Katugampola fractional derivative that contributes to the finding and deriving the necessary optimality conditions. Also, three special cases are obtained, including the study of the necessary optimality conditions when both the final time and the final state are fixed. According to convexity assumptions prove that necessary optimality conditions are sufficient optimality conditions.
... Show MoreThis investigation proposed an identification system of offline signature by utilizing rotation compensation depending on the features that were saved in the database. The proposed system contains five principle stages, they are: (1) data acquisition, (2) signature data file loading, (3) signature preprocessing, (4) feature extraction, and (5) feature matching. The feature extraction includes determination of the center point coordinates, and the angle for rotation compensation (θ), implementation of rotation compensation, determination of discriminating features and statistical condition. During this work seven essential collections of features are utilized to acquire the characteristics: (i) density (D), (ii) average (A), (iii) s
... Show MoreThis paper presents a new algorithm in an important research field which is the semantic word similarity estimation. A new feature-based algorithm is proposed for measuring the word semantic similarity for the Arabic language. It is a highly systematic language where its words exhibit elegant and rigorous logic. The score of sematic similarity between two Arabic words is calculated as a function of their common and total taxonomical features. An Arabic knowledge source is employed for extracting the taxonomical features as a set of all concepts that subsumed the concepts containing the compared words. The previously developed Arabic word benchmark datasets are used for optimizing and evaluating the proposed algorithm. In this paper,
... Show MoreThe world is currently facing a medical crisis. The epidemic has affected millions of people around the world since its appearance. This situation needs an urgent solution. Most countries have used different solutions to stop the spread of the epidemic. The World Health Organization has imposed some rules that people should adhere. The rules are such, wearing masks, quarantining infected people and social distancing. Social distancing is one of the most important solutions that have given good results to confront the emerging virus. Several systems have been developed that use artificial intelligence and deep learning to track social distancing. In this study, a system based on deep learning has been proposed. The system includes monitor
... Show MoreThe research has been concerned with the modalities of foreign trade payments (foreign trade financing), and made an accounting comparison between them to choose the best way to pay for the imported goods (payment of the real values of imported goods), given the importance of the impact of this activity on the national economy of all countries of the world, especially Iraq for the adoption of a very large amount of imported goods to meet the requirements of the people, which require the flow of huge amounts of foreign currency outside Iraq to pay for these goods, and therefore dealing incorrectly with it leads to the destruction of the national economy and the spread of a number of negative social and economic phenomena of
... Show MoreThe research aimed at identifying the reality of electronic marketing in elite athletes. The researchers used the descriptive method on (193) athletes from different sports; individual and team. Direct questions and an electronic marketing scale were applied to conclude that athletic shows come first in most bought goods. The results showed that there is a difference between direct and electron shopping in favor of direct shopping. In addition to that, the results showed that sports federations do not provide athletes with proper apparels and equipment thus placing financial burdens on the athlete. Finally, the researchers concluded that language was not a barrier in electronic shopping, lack of safety and trust was the main barrier
... Show MoreStrategy Descrtibes How an Organization Matches its own Capabilites With Opportunities in Environment , in Order to Accomplish its Overall Objectives , So That The Organization is Considering Responding to Challenges by Adopting one or More of Strategies, Like Differentioning its Product, or Achieving Cost Leadership.
The Key Role of Management Accountant is to Evlaute The Successful it Has Been in Implementing Organization Strategy.
This Research Target to Explain The Key Role of Management Accountant in Evaluate of Organization Strategy. by Strategic Analysis of Operating Income From Specific Sources Such as Cost Savings and Growth in Stead of Emphasizing Only The Aggrega
... Show Morethe political changeable is important reflection in areas of life and the designers tried to high light it in the cover of Journal promised time Journal a fertile square to show reflection of political changeable, and triad to search the current path. The first chapter organized according to axes, problem of research formulated according to question:- what are reflections of political changeable in magazine cover?
The importance of research depth of specialized approach on level of technical and stylistic as ago al ago as in: the baring of political changeable in design of journal's cover. The research moves in cognitive border from 2013 to 2017 and selection of t
... Show MoreThe organizational integration forms a necessity according to McKinsey model, especially for service organizations. In the context of various service sector developments, importance adoption of compact mechanisms by these organizations to upgrade their services has increased and senior management must be more aware of environmental, competitive and developmental requirements. It gets more important when it shows in an organization seeking at excellence of making services within its policies and strategies. Subject organizational integration dimensions (strategy, structure, systems, style, staff, shared values, and skills) are effective components in directing behaviors of employees and organization. This motivated both researcher
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