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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
Wed Dec 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Design and Implementation of Iraqi Virtual Library
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      In developing countries, individual students and researchers are not able to afford the high price of the subscription to the international publishers, like JSTOR, ELSEVIER,…; therefore the governments and/or universities of those countries aim to purchase one global subscription to the international publishers to provide their educational resources at a cheaper price, or even freely, to all students and researchers of those institutions. For realizing this concept, we must build a system that sits between the publishers and the users (students or researchers) and act as a gatekeeper and a director of information: this system must register its users and must have an adequate security to e

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Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
Formal Substitution in Logo Design: حاتم كاطع لكن حسن
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substitution is considered a method of meaning enrichment and is a formal substitution for the letter or the word inside the text, and it is an expression substitution that is a replacement of an element of a text with a formal or graphic element, and a substitution of a latter form by a previous vocalization, thus it results in a cohesive expression. Replacement inside the text happens through the existing relation between the word or the letter and the form within the phenomenon that is based on enhancing the meaning in a way that delimits the context. There are many studies and researches written about replacement, especially in the textual linguistics that focused on the literary and linguistic texts. Hence, the researcher found that

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Publication Date
Mon Feb 18 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Control Over The Medical Evacuation Program in light of the Government's Accounting System
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The accounting system of government is considered an important tool to follow up the financial transactions that reflect the activities of governmental units and by which the useful information for estimating governmental annual revenues and expenditures are provided through the state public budget because it is an information system that provides detailed past performance, as well as measures the efficiency of the governmental agencies performance in implementing the budget, and the of success governmental units is measured through the type of services and programs offered, their size and the possibility of achieving the objectives assigned to them. The medical evacuation program is one of the medical and curative health services provid

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Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
Controversy between Mask and Text in the Literary Books Covers Design: عبدالحسين عبدالواحد
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The reciprocal relationship between the text and the mask in the printed product is one of the most important relationships that frame the level of communication between the appearance and the interior, although it is not cared for by some designers and publishing institutions. Therefore, the problem of research is determined by the following question (What is the dialectical relationship between the text and the mask in the literary books covers design?). The research aims to shed light on this problematic relationship at the level of reception and aesthetics at the same moment. The theoretical framework included two sections: the first (mask and text ... the concept and the mutual relationship), while the second section (trends in the

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Publication Date
Tue Mar 01 2016
Journal Name
Journal Of Engineering
Design and Simulation of Sliding Mode Fuzzy Controller for Nonlinear System
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Sliding Mode Controller (SMC) is a simple method and powerful technique to design a robust controller for nonlinear systems. It is an effective tool with acceptable performance. The major drawback is a classical Sliding Mode controller suffers from the chattering phenomenon which causes undesirable zigzag motion along the sliding surface. To overcome the snag of this classical approach, many methods were proposed and implemented. In this work, a Fuzzy controller was added to classical Sliding Mode controller in order to reduce the impact chattering problem. The new structure is called Sliding Mode Fuzzy controller (SMFC) which will also improve the properties and performance of the classical Sliding Mode control

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Publication Date
Tue Apr 30 2019
Journal Name
Journal Of Planner And Development
the effect of organizing the university environment on increasing its efficiency and directing economic resiurces
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Technical education in Iraq Composed of, a complex system of technical competence and scientific, technical and administrative, which extends to cover large areas of the country and constitute a vicious circle between economic development, social and cultural rights through middle-management on the one hand, and between academic knowledge and political decision-making, which aims to bring such development On the other hand, in the light of that education is the actual technical extension applied to create the idea of complementarily between them. In Iraq, have been distributed institutes and technical colleges to achieve those goals, in addition to realizing the idea of integration between them and community, and integration of t

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Engineering
Design of New Hybrid Neural Controller for Nonlinear CSTR System based on Identification
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This paper proposes improving the structure of the neural controller based on the identification model for nonlinear systems. The goal of this work is to employ the structure of the Modified Elman Neural Network (MENN) model into the NARMA-L2 structure instead of Multi-Layer Perceptron (MLP) model in order to construct a new hybrid neural structure that can be used as an identifier model and a nonlinear controller for the SISO linear or nonlinear systems. Two learning algorithms are used to adjust the parameters weight of the hybrid neural structure with its serial-parallel configuration; the first one is supervised learning algorithm based Back Propagation Algorithm (BPA) and the second one is an intelligent algorithm n

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
Identity Attributes and Strategies in Industrial Product Design: وليد محمد مهدي عيسى
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The research discussed the role of interrelationships between the product attributes and the individual identity of the brand and the user, starting from reviewing the identity concepts in the general design propositions and the identity from the industrial design perspective, and highlighting the role of the attributes in identifying the individual identity of the product, which would enable the user to adopt them to be representative of his identity, starting from identifying the importance of the identity being characterized by three major elements: innovating products in the user's viewpoint, viewing the user's environment, the methodology of the design language, and identifying the identity attributes in the industrial product start

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Knowledge Economy in Financial Reporting System Development proposed model ""
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This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Performance Series Performance Metrics (*) A case study in the General Company for Cotton Industries
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The problem of the research is focused on importance limited of Iraq industrial companies in application of scientific measurements of supply chains performance,  The research sought to achieve a group of goals, the most important are , identifying the strengths and weaknesses in the reality of supply chain in General Company for Cotton Industries, The data and information required are gathered from the dependence company, records through the field observations and personal interviews, the research used some quantitative indicators to measure of supply chain performance, The research reached to many conclusions , the most outstanding among them is the existence of a strong inverse correlatio

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