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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 Oct 28 2019
Journal Name
Iraqi Journal Of Science
On a Class of Meromorphic Multiivalent Functiions Convoluted withi Higher Derivatiives of Fractionali Calculus Operator
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The main goal of this paper is to study and discuss a new class of meromorphici "functions[ which are multivalent defined by [fractional  calculus operators. Coefficients iestimates , radiisi of satarlikeness , convexityi and closed-to-iconvexity are studied. Also distortion iand closure theorems for the classi" ,  are considered.

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Publication Date
Sat Apr 13 2024
Journal Name
مجلة واسط للعلوم الریاضیة
تأثير تنوع تدريبات الاستطالة العضلية للذراعين بشدة عالية في الكفاءة القاعدية الخلوية والتنفس الرئوي لمبارزي سلاح الشيش الشباب بدلالة تكنولوجيا الرياضة
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The research aimed to prepare muscle elongation exercises for the arms with high intensity in which the training methods for young blind fencers vary, and to identify the effect of the diversity of muscle elongation exercises for the arms with high intensity on the cellular basal efficiency (lactic acid and sodium bicarbonate) and pulmonary respiration for young blind weapon fencers in terms of sports technology, and the experimental approach was adopted by designing the experimental and equal control groups, and the limits of the research community were represented by young fencers with shish weapon under the age of (20) years in the Army Sports Club, whose number is Total (15) swordsmen, continuing their training for the sports season (20

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Publication Date
Thu May 04 2023
Journal Name
НАУЧНЫЙ ФОРУМ
Иноязычные заимствования в современном русском языке
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Архив всех научных статей сборников конференций и журналов по направлению Филология.

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Publication Date
Wed Aug 31 2022
Journal Name
Iraqi Journal Of Science
Generating Streams of Random Key Based on Image Chaos and Genetic Algorithm
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    Today the Genetic Algorithm (GA) tops all the standard algorithms in solving complex nonlinear equations based on the laws of nature. However, permute convergence is considered one of the most significant drawbacks of GA, which is known as increasing the number of iterations needed to achieve a global optimum. To address this shortcoming, this paper proposes a new GA based on chaotic systems. In GA processes, we use the logistic map and the Linear Feedback Shift Register (LFSR) to generate chaotic values to use instead of each step requiring random values. The Chaos Genetic Algorithm (CGA) avoids local convergence more frequently than the traditional GA due to its diversity. The concept is using chaotic sequences with LFSR to gene

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Publication Date
Tue Mar 30 2021
Journal Name
College Of Islamic Sciences
Divine orders Divine orders directed to his prophets (peace be upon them): Divine orders directed to his prophets (peace be upon them)
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ملخص البحث:

    ان الله تعالى هو الذي خلق جميع المخلوقات ، والذي بيده الموت والحياة وان كل هذه المخلوقات تحتاج الى اوامر ، وهذه الاوامر الالهية وجهها الله لعبادة بوساطة انبياءه ( عليهم السلام) فكانوا هم اول المستسلمين والمنقادين لأوامره ، فجاءت الآيات الكريمة مخاطبة للأنبياء واقوامهم بشكل عام ولنبينا محمد (r) بشكل خاص.

اما عن المضمون البحثي فقد جاءت مادته مقسمة الى ثل

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Publication Date
Sun Jan 01 2017
Journal Name
International Mathematical Forum
On mildly-regular space
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In this paper mildly-regular topological space was introduced via the concept of mildly g-open sets. Many properties of mildly - regular space are investigated and the interactions between mildly-regular space and certain types of topological spaces are considered. Also the concept of strong mildly-regular space was introduced and a main theorem on this space was proved.

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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
S-maximal Submodules
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Throughout this paper R represents a commutative ring with identity and all R-modules M are unitary left R-modules. In this work we introduce the notion of S-maximal submodules as a generalization of the class of maximal submodules, where a proper submodule N of an R-module M is called S-maximal, if whenever W is a semi essential submodule of M with N ? W ? M, implies that W = M. Various properties of an S-maximal submodule are considered, and we investigate some relationships between S-maximal submodules and some others related concepts such as almost maximal submodules and semimaximal submodules. Also, we study the behavior of S-maximal submodules in the class of multiplication modules. Farther more we give S-Jacobson radical of ri

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Проблемы преподавания русской литературы в иракской аудитории Problems of Teaching Russian Literature to Iraqi College Students
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Аннотация

    в статье рассматриваются проблемы преподавания русской литературы в иракской аудитории.. Использование литературы в преподавании иностранного языка, как правило, имеет две цели. Первая-чисто лингвистическая .. Вторая цель, однако, ассоциируется больше с экстралингвистикой  и представляет собой ознакомление студентов с различными аспектами русской жизни, культуры,

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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Partial Substitution of Ge-S-Cd Alloys on the Density of Energy States
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Five samples of the ternary alloy Ge-S-Cd were created using the melting point method, and the effects of partially substituting cadmium for germanium were determined. and partial substitution of germanium by cadmium was used to study the change in electrical conductivity. Electrical experiments were performed on Ge35-xS65Cdxternary alloy with x = 0, 5, 10, 15, and 20. It was discovered that the conductivity (σdc) rises with rising temperature in all samples under experiment. This confirms that the samples have semiconductor behavior. It has been observed that there are three regions of electrical conductivity in the electrical conductivity curve at low, moderate, and high temperatures. The pr

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Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
Solving the Created Equations from Power Function Distribution
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      In this paper, a new class of ordinary differential equations is designed for some functions such as probability density function, cumulative distribution function, survival function and hazard function of power function distribution, these functions are used of the class under the study. The benefit of our work is that the equations ,which are generated from some probability distributions, are used to model and find  the  solutions  of problems in our lives, and that the solutions of these equations are a solution to these problems, as the solutions of the equations under the study are the closest and the most reliable to reality. The existence and uniqueness of solutions the obtained equations in the current study are dis

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