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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
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Prosoical Behavior and Its Relationship to Openness to Experience among University Students
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The aim of the present study is to identify the level of prosoical behavior of Baghdad University's students and to recognize the differences between male and female students. Moreover, it also aims to identify the level of openness to experience for these students. A random sample of (123) students has been selected; 77 males and 46 females. Two scales have been used in the study. The Prosocialness scale for adults by Caprara. Et al (2005) has been translated into the Arabic language and relies on four types of actions (Helping, Sharing, Taking care, and feeling Empathetic with others) and the other scale is the Openness to Experience Scale, which is one of the Big Five Inventory by John and Srivastava (1999). The main results showed a

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Publication Date
Tue Oct 05 2021
Journal Name
Arab Science Heritage Journal
فلسفة الحضارة تطبيق على حضارة اليمن القسم الثاني – فن العمارة
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One of the bases of civilization is architecture; the philosophy of applying architecture on the ground is considered the base of it's growth

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
بناء مقياس لآنماط الشخصية على وفق نظريةالانيكرام لدى طلبة الجامعة
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أولاً: مشكلة البحث:

على الرغم من أن كل شخص هو كائن متفرد بحد ذاته ، إلا أن هناك تشابهات مشتركة بين كثير من الناس ، وتشكل هذه التشابهات أنماطآ شخصية يهدف علم النفس إلى دراستها وفهمها.

وقد حاول علماء النفس والمنظرون في مجال الشخصية بناء أنظمة نظرية لتغطية التباين الواسع بين الأفراد في السلوك ضمن المواقف المختلفة. وهدفت جهودهم إلى فهم الدافعية البشرية ، والسلوك عن طريق عملية النمو

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Publication Date
Sun Dec 02 2007
Journal Name
Political Sciences Journal
العقيدة الدينية وأثرها على منهج التفكير السياسي للولايات المتحدة الامريكية
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العقيدة الدينية وأثرها على منهج التفكير السياسي للولايات المتحدة الامريكية

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Publication Date
Wed Sep 25 2019
Journal Name
Journal Of The College Of Education For Women
الاعتراضاتُ النحويَّة لابنِ خروف(ت609هـ) على ابنِ طاهر (ت 580هـ)
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إنَّ من أجلِّ العلومِ علوم العربيَّة , إذْ هيَ المَرقاة إلى فهمِ كتابِ الله , وقد بذلَ سلفُنا الصالح في هذا المجال جهودًا مضنية , وقفوا من خلالِها على أسرارِ الكثيرِ من لطائفِ هذه اللغةِ الشريفة, وتركوا لنا تراثًا ضخمًا أودعوه دقائقَ فكرهِم وعميقَ نظرهِم وهو عنوان لحضارة ِهذه الأمة وأمجادها .

   أمَّا ابنُ خروف فهو من أشهر نحاة الأندلس في القرن السادس والسابع الهجريين , ومن أشهرِ شُرَّاح كتاب سيبويه ,

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Self-Reliance and Relation to Human Relations with Riyadh Teachers
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The research aims to identify the correlation between self-reliance and human relationship of kindergartens’ teachers. Total of (120) kindergarten teachers at Baghdad city. To collect needed data, two scales were administered to the research sample consisted of (25) items of each scale with (five) alternatives. The results revealed that teachers have good level of self-reliance and human relationship. There is a positive correlation between self-reliance and human relationship.

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Guiding Mobile Robot by Applying Fuzzy Approach on Sonar Sensors
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This study describes how fuzzy logic control FLC can be applied to sonars of mobile robot. The fuzzy logic approach has effects on the navigation of mobile robots in a partially known environment that are used in different industrial and society applications. The fuzzy logic provides a mechanism for combining sensor data from all sonar sensors which present different information. The FLC approach is achieved by means of Fuzzy Decision Making method type of fuzzy logic controller. The proposed controller is responsible for the obstacle avoidance of the mobile robot while traveling through a map from a home point to a goal point. The FLC is built as a subprogram based on the intelligent architecture (IA). The software program  uses th

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Design an Integral Sliding Mode Controller for a Nonlinear System
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The goal of this paper is to design a robust controller for controlling a pendulum
system. The control of nonlinear systems is a common problem that is facing the researchers in control systems design. The Sliding Mode Controller (SMC) is the best solution for controlling a nonlinear system. The classical SMC consists from two phases. The first phase is the reaching phase and the second is the sliding phase. The SMC suffers from the chattering phenomenon which is considered as a severe problem and undesirable property. It is a zigzag motion along the switching surface. In this paper, the chattering is reduced by using a saturation function instead of sign function. In spite of SMC is a good method for controlling a nonlinear system b

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
اثر حوكمة الشركات على جودة اداء مراقب الحسابات أنموذج مقترح
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The research aims to:

  1. Show the effect of corporate governance on the quality performance of certified public accountants through establish the concept and principles of corporate governance and the concepts, importance, standards of quality auditing.
  2. Forming a proposed framework for quality performance of certified public accountants under the corporate governance, which show the concepts objectives, principles, standards, and constraints of the proposed framework.

The research in one aspect of it based on the study of theoretical background which re which relate to the subject beside the global experiments and opinions of the specialists

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Qin Seal Script Character Recognition with Fuzzy and Incomplete Information
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The dependable and efficient identification of Qin seal script characters is pivotal in the discovery, preservation, and inheritance of the distinctive cultural values embodied by these artifacts. This paper uses image histograms of oriented gradients (HOG) features and an SVM model to discuss a character recognition model for identifying partial and blurred Qin seal script characters. The model achieves accurate recognition on a small, imbalanced dataset. Firstly, a dataset of Qin seal script image samples is established, and Gaussian filtering is employed to remove image noise. Subsequently, the gamma transformation algorithm adjusts the image brightness and enhances the contrast between font structures and image backgrounds. After a s

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