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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 Nov 01 2010
Journal Name
Al-nahrain Journal Of Science
Chemical Elements Diffusion in the Solar Interior
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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Mathematical Modelling of Gene Regulatory Networks
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    This research includes the use of an artificial intelligence algorithm, which is one of the algorithms of biological systems which is the algorithm of genetic regulatory networks (GRNs), which is a dynamic system for a group of variables representing space within time. To construct this biological system, we use (ODEs) and to analyze the stationarity of the model we use Euler's method. And through the factors that affect the process of gene expression in terms of inhibition and activation of the transcription process on DNA, we will use TF transcription factors. The current research aims to use the latest methods of the artificial intelligence algorithm. To apply Gene Regulation Networks (GRNs), we used a progr

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Publication Date
Sun Jan 01 2012
Journal Name
International Journal Of Contemporary Mathematical Sciences
Pre-Topology Generated by the Short Path Problems
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Let G be a graph, each edge e of which is given a weight w(e). The shortest path problem is a path of minimum weight connecting two specified vertices a and b, and from it we have a pre-topology. Furthermore, we study the restriction and separators in pre-topology generated by the shortest path problems. Finally, we study the rate of liaison in pre-topology between two subgraphs. It is formally shown that the new distance measure is a metric

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Publication Date
Sat Oct 27 2018
Journal Name
Journal Of Planner And Development
الوضع الجيو سياسي وانعكاساته على قطاع الإسكان في محافظة القدس (حالة دراسية بلدة العيزرية)
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تهدف هذه الدراسة للتعرف على السياسات اإلاسرائيلية المتبعة على الارض والمتمثلة في االاستيطان
الاستعماري والطرق التفافية، ومصادرة الاراضي وجدار الضم والتوسع العنصري، بالاضافة إلى التصنيف
الاداري للمناطق في الضفة الغربية حسب ما جاء في اتفاقية أوسلو، والتي من شأنها التأثير على تلك
المناطق، وال سيما قطاع اإلسكان الذي يعد من أهم القطاعات التي تتر كب وبالتحديد في منطقة الدراسة،
وسوف تحاول هذه الدراسة تس

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Publication Date
Tue Apr 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Weak Pseudo – 2 – Absorbing Submodules And Related Concepts
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      Let  R  be a commutative ring  with identity  and  E  be a unitary left  R – module .We introduce  and study the concept Weak Pseudo – 2 – Absorbing submodules as  generalization of weakle – 2 – Absorbing submodules , where a proper submodule  A of  an  R – module  E is  called  Weak Pseudo – 2 – Absorbing  if   0 ≠ rsx   A   for  r, s  R , x  E , implies that  rx   A + soc ( E ) or  sx  A + soc (E)  or   rs  [ A + soc ( E ) E ]. Many basic  properties, char

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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Study of effect acidic solution (HCl) and (EP/Al2O3 & EP/ TiO2) hybrid on thermal conductivity of epoxy resin.
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This research studies the effect of adding micro, nano and hybrid by ratio (1:1) of (Al2O3,TiO2) to epoxy resin on thermal conductivity before and after immersion in HCl acid for (14 day) with normality (0.3 N) at weight fraction (0.02, 0.04, 0.06, 0.08) and thickness (6mm). The results of thermal conductivity reveled that epoxy reinforced by (Al2O3) and mixture (TiO2+Al2O3) increases with increasing the weight fraction, but the thermal conductivity (k) a values for micro and Nano (TiO2) decrease with increasing the weight fraction of reinforced, while the immersion in acidic solution (HCl) that the (k) values after immersion more than the value in before immersion.

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
An excerpt on the analysis of correlate constructions: Exkurs zur Analyse der Korrelatkonstruktionen
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The main idea that led me to write such research paper within the framework of Germanic linguistics is that I have not found any topic dealing with the term correlate in the German language, except in several articles in linguistic journals as well as one topic in a book describing the use of such a linguistic phenomenon in the language system. The research initially deals with the definition of the correlate at the level of the German language system. Correlate is unity describes specific relation of two sentences and identifies denoted constructs. Correlate is called a placeholder at the syntactic level because it does not occupy its original topological fields in the syntactic structure. The correlate (es) or the prepositiona

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Publication Date
Wed Jan 03 2024
Journal Name
Eximia
The reality of the organizational brilliance of physical Educators in the college of Physical Education and Sports Sciences / University of Baghdad from female students point of view
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Achieving goals effectively reflects the success of the institution. However, unless this indicator is coupled with efficiency when achieving goals, the institution will be equal in its achievements, and distinction will remain unachieved. Perhaps the role of the teaching staff in pushing the institution or college towards brilliance focuses on their ability to motivate people on the one hand and their interest in achieving brilliance for the institution. On the other hand, the importance of the research lies in the institution’s reaching a prominent position through the brilliance and creativity of teaching and achieving competition between institutions that make it more brilliance. The study seeks to achieve the goal of the real

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
National – cultural specificity of phraseological units: Национально - культурная специфика фразеологизмов
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        The present article studies the specific cultural features contained in phraseological units. The problem is approached through three different levels:

  1. The modern linguistic meaning.
  2. Lexical components of phraseological units.
  3. The first variables of linguistic units.

  The paper emphasizes the gradual process of the cultural charge in the semantic structure of phraseological units.      

       Наша Статья посвящена вопросам анализа национ-ально - культурной сп

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Publication Date
Fri Mar 01 2019
Journal Name
Applied Acoustics
Theoretical model of absorption coefficient of an inhomogeneous MPP absorber with multi-cavity depths
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