Preferred Language
Articles
/
jpgiafs-1012
The Effect Of Time Driven Activity Based Costing in Pricing Decisions
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Feb 25 2019
Journal Name
Iraqi Journal Of Physics
Strain specificity in antimicrobial activity of non-thermal plasma
...Show More Authors

Non-thermal (low-temperature) plasma may act as an alternative approach to control superficial wound and skin infections when the effectiveness of chemical agents is weak due to natural pathogen or biofilm resistance. In this paper an atmospheric pressure plasma needle jet device which generates a cold plasma jet is used to measure the effectiveness of plasma treatment against different pathogenic bacteria and to test the individual susceptibility of pathogenic bacteria to non-thermal argon plasma. It is found that, Gram-negative bacteria were more susceptible to plasma treatment than Gram-positive bacteria. For the Gram-negative bacteria Pseudomonas aeruginosa, there were no survivors among the initial 1x108C.F.U (Co

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of the performance of some r- (k,d) class estimators with the (PCTP) estimator that used in estimating the general linear regression model in the presence of autocorrelation and multicollinearity problems at the same time "
...Show More Authors

In the analysis of multiple linear regression, the problem of multicollinearity and auto-correlation drew the attention of many researchers, and given the appearance of these two problems together and their bad effect on the estimation, some of the researchers found new methods to address these two problems together at the same time. In this research a comparison for the performance of the Principal Components Two Parameter estimator (PCTP) and The (r-k) class estimator and the r-(k,d) class estimator by conducting a simulation study and through the results and under the mean square error (MSE) criterion to find the best way to address the two problems together. The results showed that the r-(k,d) class estimator is the best esti

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Oct 14 2016
Journal Name
International Journal For Computational Methods In Engineering Science And Mechanics
Simultaneous determination of time-dependent coefficients and heat source
...Show More Authors

View Publication
Scopus (17)
Crossref (12)
Scopus Crossref
Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
CTJ: Input-Output Based Relation Combinatorial Testing Strategy Using Jaya Algorithm
...Show More Authors

Software testing is a vital part of the software development life cycle. In many cases, the system under test has more than one input making the testing efforts for every exhaustive combination impossible (i.e. the time of execution of the test case can be outrageously long). Combinatorial testing offers an alternative to exhaustive testing via considering the interaction of input values for every t-way combination between parameters. Combinatorial testing can be divided into three types which are uniform strength interaction, variable strength interaction and input-output based relation (IOR). IOR combinatorial testing only tests for the important combinations selected by the tester. Most of the researches in combinatorial testing appli

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
PROTOTYPING TO DESIGN AN ANAGLYPH 3D IMAGE BASED ON WATERFALL MODEL
...Show More Authors

In this paper, a discussion of the principles of stereoscopy is presented, and the phases
of 3D image production of which is based on the Waterfall model. Also, the results are based
on one of the 3D technology which is Anaglyph and it's known to be of two colors (red and
cyan).
A 3D anaglyph image and visualization technologies will appear as a threedimensional
by using a classes (red/cyan) as considered part of other technologies used and
implemented for production of 3D videos (movies). And by using model to produce a
software to process anaglyph video, comes very important; for that, our proposed work is
implemented an anaglyph in Waterfall model to produced a 3D image which extracted from a
video.

View Publication Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Applying A* Path Planning Algorithm Based on Modified C-Space Analysis
...Show More Authors

In this paper, a modified derivation has been introduced to analyze the construction of C-space. The profit from using C-space is to make the process of path planning more safety and easer. After getting the C-space construction and map for two-link planar robot arm, which include all the possible situations of collision between robot parts and obstacle(s), the A* algorithm, which is usually used to find a heuristic path on Cartesian W-space, has been used to find a heuristic path on C-space map. Several modifications are needed to apply the methodology for a manipulator with degrees of freedom more than two. The results of C-space map, which are derived by the modified analysis, prove the accuracy of the overall C-space mapping and cons

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of re-engineering of human resources in enhancing the morale of employees: Analytical research in Al - Rafidain University College
...Show More Authors

This research aims to study the degree to which human resources re-engineering programs contribute to enhancing the morale of employees , as it constitutes re-HR Software Engineering contemporary trend to redesign activities and tasks that can HR do a way that helps their organization to achieve its goals as part of the operating environment including dealing with all activities related variables, and the promotion of workers' morale is one of the selections that have to be addressed so that the senior management helps the organization to invest their human resources best possible way as posing the most valuable and rarest of resources enjoyed by comparison with her competitors.

The research problem has

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Aug 18 2020
Journal Name
Journal Of Mechanics Of Continua And Mathematical Sciences
THE COMPARISON OF THE METHODS ESTIMATING THE FRACTIONAL DIFFERENCES OF PARAMETER AND ITS DEPENDENCE ON ESTIMATION THE BEST LINEAR MODEL OF TIME SERIES IN THE ENVIRONMENTAL FIELD
...Show More Authors

View Publication
Crossref
Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
Study of the Toxic effect of new Cadmium ( II) complex [ CdL2]. 1/2H2O on GPT and ALP activity in some organs of female mice comparable with anitumor drug Cyclophosphamide (CP)
...Show More Authors

Cadmium has been known to be harmful to human healthy , manily Via contaminated drinking water , food supplies , tobacco and industrial pollutant . The aim of this study was to determine the toxicity of new Cadmium (II) complex ( Bis[ 5- ( P- nitrophenyl ) – ? 4 – Phenyl- 1,2,4- triazole -3- dithiocarbamatohydrazide] cadmium (II) Hydra ( 0.5) and compare it with anticancer drug cyclophosphamide ( CP) in female albino mice . This complex causes to several alterations in Enzymatic activity of Glutamate Pyruvate Transaminase (GPT) and Alkaline Phosphatase (ALP ) in three organs after the treatment of mice with different doses of a new cadmium (II) complex ( 0.09 / 0.25ml , 0.18/ 0.5ml and 0.25mg /0.7 ml /30 gm of mous

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The effect of external sources in the students results in Geography subject
...Show More Authors

The research aims to identify the current (after the readings in the collection of foreign
students to the geographical material) To achieve this, the researcher developed the following
null hypothesis:
No statistically significant differences at the level of (0.05) between the average scores who
are studying the use of article readings and the average external degree students who are
studying material in the traditional manner of collection.
The researcher has chosen Qsidia middle school Amma, which includes six divisions for
Grade average, randomly selected Division (a) to represent the control group, while
representing the Division of (c) the experimental group and reached the research sample (44)
student, b

... Show More
View Publication Preview PDF