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The Effect Of Time Driven Activity Based Costing in Pricing Decisions
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The research aims to demonstrate the impact of TDABC as a strategic technology compatible with the rapid developments and changes in the contemporary business environment) on pricing decisions. As TDABC provides a new philosophy in the process of allocating indirect costs through time directives of resources and activities to the goal of cost, identifying unused energy and associated costs, which provides the management of economic units with financial and non-financial information that helps them in the complex and dangerous decision-making process. Of pricing decisions. To achieve better pricing decisions in light of the endeavor to maintain customers in a highly competitive environment and a variety of alternatives, the research chooses a random sample represented by the Kufa cement plant in Najaf, including an intentional sample represented by advanced, intermediate and operational administrative cadres as well as accounting cadres of (67) individuals to reach results This effect, and then analyzing the data using the statistical program (SPSS) for the purpose of testing research hypotheses, and a set of other statistical measures.

The research reached a set of results, the most important of which is that TDABC has a positive effect in supporting pricing decisions through its contribution to providing financial and non-financial information through which it can achieve a reduction in costs. As for the recommendations presented by the current research, it is understood that TDABC should be applied in the research sample due to its accuracy in allocating indirect costs, identifying and measuring unused energy costs, and contributing to providing support for pricing decisions.

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Publication Date
Sun Dec 15 2024
Journal Name
Arid International Journal For Science And Technology
Effect of Fertilization NPK-Nano and Humic Acid on Some Vegetative Growth Characteristics and Mineral Content of Apple Seedlings (Malus Domestica) Cv. Ibrahimi.
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The research was carried out in lathhouse on one-year-old apple seedlings of the Ibrahimi variety in the Karma-Fallujah region for the 2021 growing season to study the effect of methods of adding nano-fertilizer and humic acid on seedling growth. A two-factor experiment was designed according to a randomized complete block design, with three replicates and two seedlings per experimental unit, so the number of seedlings was 54. The first factor includes NPK nanofertilizer at three levels (0- and 2-ml L-1 foliar spray and 5 ml L-1 soil application). The second factor is humic acid at three levels (0 and 5 g of seedlings - 1 foliar spray and 10 g of seedlings - 1 soil application). The results of the study show that the NPK nano-fertil

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Publication Date
Tue Apr 18 2023
Journal Name
Jornal Of Al-muthanna For Agricultural Sciences
Effect of organic, mineral and bio-fertilizer and their interaction on growth, and some quality characters of potato Solanum tuberosum L. cv.(Burren).
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RG Majeed, AS Ahmed, Jornal of Al-Muthanna for Agricultural Sciences, 2023

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Publication Date
Tue Apr 04 2017
Journal Name
Diyala Journal Of Agricultural Sciences
EFFECT OF SEED SIZE, PLANT GROWTH REGULATORS AND SOME CHEMICAL MATERIALS ON GERMINATION CHARACTRISTICS AND SEEDLING VIGOUR OF RICE (Oryza sativa L.) SEEDS
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In order to evaluate the effect of seed size, plant growth regulators and some chemical materials on seed vigour and seedling growth of rice (Oryza sativa L.) an experiment was conducted in 2015 at Laboratories of Agriculture and Marshes College, University of Thi-Qar. Factorial experiment in CRD was used with four replications in two factors. The first factor included three seed sizes (4.6-5.1, 5.2-5.7 and 5.8-6.3 mm). The second factor was seeds soaking treatments (KNO3 6 gl-1, CaCl2 20 gl-1, salicylic acid 20 mg l-1, cytokinin 40 mg l-1, gibberllic acid 400 mg l-1, ascorbic acid 40 mg l-1 and seeds soaked in distilled water). The results showed that the largest seed size influenced significantly and gave the higher averages of germinatio

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Publication Date
Fri Dec 01 2023
Journal Name
Sabrao Journal Of Breeding And Genetics
EFFECT OF SEED PRIMING WITH GREEN TEA (CAMELLIA SINENSIS L.) AQUEOUS EXTRACT ON GERMINATION AND GROWTH TRAITS OF MUNG BEAN (VIGNA RADIATA L.)
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A laboratory experiment studied the effects of the green tea (Camellia sinensis L.) aqueous extract at concentrations of 10, 20, and 30 ppm on the germination and growth traits of the mung bean (Vigna radiata L.), carried out in 2021 at the Department of Biology, College of Education for Pure Sciences, Ibn Al-Haitham, University of Baghdad, Iraq. The results showed that Camellia sinensis green tea extracts played a vital role by significantly boosting all the examined characteristics compared with the control treatment. The aqueous extract of Green tea at concentrations of 10 and 20 ppm gave the best performance in increasing germination rates, germination speed, plant promoter indicator, and seedling strength compared with the control trea

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Toxicity of Nanomulsion of Castor Oil on the Fourth larval stage of Culex quinquefsciatus under Laboratory Conditions
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Mosquitoes like Culex quinquefasciatus are the primary vector that transmits many causes of diseases such as filariasis, Japanese encephalitis, and West Nile virus, in many countries around the world. The development in the scientific fields, such as nanotechnology, leads to use this technique in control programs of insects including mosquitoes through the use of green synthesis of nanoemulsions based on plant products such as castor oil.  Castor oil nanoemulsion was formulated in various ratios comprising of castor oil, ethanol, tween 80, and deionized water by ultrasonication. Thermodynamic assay improved that the formula of (10 ml) of castor oil, ethanol (5ml), tween 80 (14 ml) and deionized water (71ml)   was mor

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Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
Find the concentration of radon gas emitted naturally from the bones and skin of some kinds of birds and local and imported chicken available in the City of Baghdad
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In the present research we the study the deposition of radioactive elements naturally and particularly radioactive radon gas in parts of the body of organisms which are of direct relevance to human life in the city of Baghdad as the samples which were collected from the bones and skin of some kinds of birds and chicken based on the principle that radioactive elements are concentrated always on the bones. We use of this as the exercise detector impact nuclear (CR-39), using the technology Cylindrical diffusion , the results indicated that the largest concentration of radon found in the bone bird Seagull tapered as it was (625 ± 37) Bq.cm-3, and less concentration of radon gas in the chicken bones of Al-kafeel as it was (105 ± 10) Bq.c

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of voluntary corporate disclosure on tax planning: The impact of voluntary corporate disclosure on tax planning
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The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The contribution of information systems to increase tax revenues: An applied research at the General Commission of Taxes
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The research aims to study the contribution of tax information systems to increase tax revenues, and to identify how efficiently used information systems currently by the tax authority and their effectiveness in the detection of irregularities by the tax payers such as the cleclaration of incorrect statements that do not show real results of their business activities or hide information from sources related to their income subject to tax, which would negatively affect the outcome of tax revenues and thus damage important sourse of the public treasury of the states resources. The data of research was collected by studying and analysing the tax information systems used by the General Commission of taxs and its branches and a number of prac

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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
parasites of the house fly Musca domestica L. (Distera , Muscidae) in Iraq
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Eleven species of parasitic insects were recovered from puparia of house fly Musca domestica L. developing in animal dung in Baghdad during 1985-1987. Of the parasites obtained, representatives were found in five families of Hymenoptera and one family of Coleoptera. The most prevalent parasites were Spalangia cameroni Perkins, S. nigroaenea Curtis and S. endius Walk. Average parasitism for the two year was 11.30 %, the highest number of parasitism occurred in May and October.

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Publication Date
Mon Mar 30 2020
Journal Name
International Journal Of Language And Literary Studies
Examination of ‘Pause’ in Pinter's The Homecoming and Baker's Circle Mirror Transformation
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Pauses as pragmatic markers are considered important devices that help readers to gain a better and deeper understanding of certain texts as well as speech, promoting effectively language communication. They can help both the speaker and the hearer, due to the functions they have in a text. Their occurrence in speech has a value that they make it more understandable. In this regard, the present study aims to examine the forms and functions of pauses in literary texts, more specifically, in selected extracts from two dramas, namely, Pinter's The Homecoming and Baker's Circle Mirror Transformation and to compare how the two writers use pauses in these two dramas. To do so, the sequential production approach of turn-taking by Sacks, Sc

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