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jeasiq-639
Design Consolidate Cost Accounting System For Economic Entities
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      The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

    So the study has been prepared for the potentiality  to set and designing Consolidated Costing System that provides relevant  information for proper  decision-making, So the need has been emerged in practical realism to review the costing  system that came with the Consolidated Accounting System specially since increasing the demand for information and the changes that occurs in business environments and the insistence to perform competitive advantageous. 

Al-Kut General  Company For Textile Industries has been selected as a field to apply this study due to its importance on industrial sector level, in addition to experience of the company and its potentialities as well

 Through studying the truth  of current costing system and identifying the weaknesses & strength points ,also create model for a Consolidated Costing System that fits the nature of cost centers and products too.

    The system has been applied and the outputs  has compared  in form that shows the information and the styles that is created from applying the new system shall be more efficient and important in serving  the management to provide all requirements for information.

 

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Engineering
Utilizing the Main Outfall Drain-Addalmage Lake System for Hydroelectric Power Generation
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The basic idea of the Main Outfall Drain, MOD, was to construct a main channel to collect saline drained water of the irrigation projects within central and southern parts of Iraq and discharge it down to the Arabian Gulf. The MOD has a navigation lock structures near Addalmage Lake at station 299.4km. This structure is designed to ensure navigation within the MOD. The water level difference upstream the cross regulator and the downstream conjugation structure is about 9m. This head difference can be used to generate electrical power by constricting a low head power plant. This study aimed to utilize the head difference in navigation lock structures for power generation. Different operation condition an

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Publication Date
Sat Apr 01 2023
Journal Name
Bulletin Of Electrical Engineering And Informatics
Accurate license plate recognition system for different styles of Iraqi license plates
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Automatic license plate recognition (ALPR) used for many applications especially in security applications, including border control. However, more accurate and language-independent techniques are still needed. This work provides a new approach to identifying Arabic license plates in different formats, colors, and even including English characters. Numbers, characters, and layouts with either 1-line or 2-line layouts are presented. For the test, we intend to use Iraqi license plates as there is a wide range of license plate styles written in Arabic, Kurdish, and English/Arabic languages, each different in style and color. This variety makes it difficult for recent traditional license plate recognition systems and algorithms to recogn

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Publication Date
Mon Apr 26 2021
Journal Name
Journal Of Electrical Engineering & Technology
ANFIS Based Reinforcement Learning Strategy for Control A Nonlinear Coupled Tanks System
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Publication Date
Mon Jul 17 2023
Journal Name
Journal Of The Iraqi University
Analysis of the Content of the Physics Textbook of the 3rd Intermediate Grade According to the Criteria for Designing and Producing in Fographics
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In this study, the researcher aims to analyze the content of the physics textbook for the 3rd intermediate grade according to the criteria for designing and producing infographics, and the research community consists of the content of the physics textbook for the 3rd intermediate grade intermediate grade for the academic year 2021-2022. The researcher adopted the analysis instruments with a number of the criteria for designing and producing infographics. The results revealed randomness in the percentage of the criteria included in the content of the physics textbook for the 3rd intermediate grade, and they are not compatible with the proposed criteria by the experts also.

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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Publication Date
Wed May 02 2012
Journal Name
Journal Of Planner And Development
the planning and design characteristics of Iraqs mud building and settlement
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The Mesopotamian soil is muddy and fertile, and so from ancient eras Iraqis used mud in their building, settlements and architecture in different methodologies according to the nature and the function of the building that was either in its pure form or by mixing it with other materials such as straw . also as raw bricks in different ways either for the whale building or parts of it, or for the finishing parts such as roofing for instance. In this research these different forms and methodologies will permeate through out a chosen examples of historical building, rural buildings and settlements and ancient buildings as well as some current uses of mud in the structures and building in standing cities, this in order to conclude some

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The manifestations of the other in graphic design: سحر علي سرحان
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The issue of the other in the graphic design and specifically the advertising constitutes a cognitive study of the structure of the intellectual expansion in the cognitive and intellectual creative systems because of the implicit and declared embodiment it provides within the mechanisms of reading in the advertising design that appeared according to the other and through the embodiment of the textualism, the difference and the binary opposites is nothing but a reaction to the design thought and what constitutes of the manifestations of the other in advertising design. Based on the above, we review this study (Manifestations of the Other in Graphic Design) to clarify the topic through four chapters. The first chapter included the research

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Social Graphic Design and its Reflection in Combating Drug Abuse: محمد عباس مظهر الزيدي
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Social graphic design is the design that realizes the role and responsibility of the designer in society, and the use of graphic design in bringing about social change, especially as it is a professional contribution that plays an important role in the behavioral development of societies, and through the above, the researcher found a logical justification for his research problem, which is summarized by the following question: (What is the concept of Social Graphic Design and its implications in the fight against drug abuse)
While the two objectives of the research were identified in defining the social graphic design and its effect on combating drug abuse, and the theoretical framework was divided into two topics, the first study dea

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Building a strategic perspective on the system of governance and measuring the level of its performance Survey study at the University of Basra
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The Local and Global Corporations are suffering of managerial and financial corruption phenomena, which leads them to loss and bankruptcy. So, it is necessary to search for tools which help prevent phenomena like this, and one of these tools is (corporate governance) which represent controlling tool that contribute in reducing corruption. this study aims at modifying (corporate governance system)in order to make it suitable with Iraqi government Corporations. the study depend upon main hypothesis which is (the performance level of the strategic perspective of governance system is depending upon work according to the perspective dimensions itself.  From the main conclusions:-It is possible to building a strategic perspective

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The annual regulations r0le in achieving justice in tax accounting in the field of income tax: Applied Research in the General Commission of Taxes
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The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic

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