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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
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Talent Management on Strategic Performance Reinforcement A field research on some of Sumer's university colleges.
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In this research we have tackled the role of Talent management (as a private variable) within (the Talent attraction, the Talent management performance, Talent development and Talent retention) on strategic performance reinforcement ( accredited variable) within its dimensions ( financial perspective, costumer perspective, internal operations perspective and learning and development perspective). The research conducted on sample of some college teachers from two of Sumer's colleges. The research problem represented by the broad organization's competition as well as universities; which led these colleges to investigate it's skillful human staff to meet it's strategic performance. 

To meet the aims of

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of The College Of Languages (jcl)
The article deals with the marked vocabulary of Russian and Arabic language, extrapolated to the phraseological: Маркировка арабского и русского языков: На примере фразеологии
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  The paper deals with the marked vocabulary of Russian and Arabic language, and the extrapolated to the phraseological layer of the mentioned language systems. Specificity of the functioning of this process is presented against the backdrop of the peculiarities of the existence of Russian and Arabic languages. Attention is focused on the fact that linguistic markers should be considered as a kind of keys that represent the specificity of the experience of being experienced by an individual in ontological reality. It is asserted that marking can be revealed practically at all levels of the language polysystem, but it is especially productive on its lexical layer, in particular, on the basis of lexicology and ph

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Publication Date
Wed Sep 18 2019
Journal Name
Journal Of The College Of Education For Women
The Linguistic Term and the Problems of the Arabic Reception
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        The linguistic researcher reads a systematic crisis, idiomatic problems within the linguistic term coming to the Arab culture. Where most of them return back to problems of receiving these sciences which are represented by phenomena like the multiplicity linguistic term, disturbance translated idiomatic concept and its duality.

Aims of the research :

1-Initializing new textbooks to form linguistic project and Arabic linguistic theory.

2-Determination adjusted knowledge, concepts of Arabian heritage linguistics subject

3-Observation  the causes of disturbance crisis of linguistic term and its relation to

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Publication Date
Thu Feb 11 2021
Journal Name
Journal Of Legal Sciences
The Effects of The Pharmaceutical Discovery Process on The Researcher
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The process of discovering pharmaceuticals is of great importance in our contemporary life, in a way that without life becomes almost impossible, as this process is the first building block in the field of pharmaceutical industries to search for new methods and means of treatment and treatment. But in fact, the fact that talking about this process is not that simple and easy, because this process is complicated and difficult in a way that makes it take a time range that in some cases reaches what is permissible ten years to reach a chemical formula that can be used later in the manufacturing process Pharmacokinetics, and during this long period of time, this process will have a set of effects, some of which are specific to the researcher di

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
USE OF CLAY MINERAL IN WESTERN ALANBAR DESERT AND USING FOR CRUDE OIL FRACTIONATION (ALQAYAIRA CRUDE): USE OF CLAY MINERAL IN WESTERN ALANBAR DESERT AND USING FOR CRUDE OIL FRACTIONATION (ALQAYAIRA CRUDE)
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In this research, a number of the western al-Anbar clays (red iron clays, Attapulgite) were modified by treating them thermally with a temperature of 650oC. After that, these clays reflux with sodium hydroxide 5% for 1 hour by using microwave as a power supply. The research included fractionation alqayaira crude oil the fractionation included removing the asphaltene by precipitation from the crude using a simple paraffin solvent (normal hexane) as a non-soluble substance. After that it was filtered using the ash-free filter paper 42, the dissolved part, maltinate, was taken, drying a temperature of 75oC and weight, and to find the percentage of the two parts. Malatine was divided into three main parts (paraf

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Publication Date
Sat Sep 20 2025
Journal Name
Al–bahith Al–a'alami
Legal Protection of the Printing Format of the Newspaper
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This research has been devoted to the objective and important issue which is the legal protection of the printing form of the newspaper in the Iraqi press.

As this issue constitutes the integrated unit of the printing format in addition to achieving legal protection for the illustrative image used in the press. Such matter, on both level the integrated unit of the printing format and the legal protection, is out of reach of study due to the comprehension of the subject is concerned.

Although there is a justification for dealing with both of them together as the explanatory image is one of the foundations on which the printing format of the newspaper is built. This case generates, at least, the same legal subject that appe

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Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
The contemporary political history of the State of Zimbabwe
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Abstract: This study aims to identify mainly the experience of development of the state of Zimbabwe. The purpose of this study is to explain African studies in our Arab countries . The approach followed in this study is analytical description using also the comparative method as needed. This research division an introduction ,fourth topics and conclusions .The first dealt with the geographical location of the state of the Zimbabwe and explain of the main cities and a general introduction to the Republic of the state of Zimbabwe . The second section reviewed the historical development since the advent of colonial British colonialism and the declaration of Rhodesia Nyasaland in 1953 . As well as to clarify the position of stats and interna

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Publication Date
Fri Sep 29 2017
Journal Name
Journal Of Engineering
Studying the Improvement of the Solubility of Cellulosic Fibers
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This study focuses for improving the increase the solubility of fiber cellulose in sodium hydroxide solution in concentrations ranging from (4- 12%), from one point of view and from other point of view in (sodium hydroxide and urea) solution concentration (6% NaOH + 4% urea), under  low temperature (- 15, - 20 Co) , depending on the principle of  reducing the degree of polymerization for  fiber cellulose, which is represented in our tests cotton linter who its represent  (Whatman filter paper, Grade 1), some samples subjected to chemical pretreatment as simulation the method of decomposition of cellulosic materials by white or brown fungi that grow on trees, this method involves the use of

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Publication Date
Wed Mar 01 2023
Journal Name
Iraqi Journal Of Physics
Photocatalytic Degradation of Methyl blue by TiO2 Nanoparticles Incorporated in Cement
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In this study, titanium dioxide (TiO2) nanoparticles incorporated with cement were synthesis by a simple casting method as a function concentration of TiO2 (0.2, 0.4, 0.8, 1, and 2 wt%). The prepared samples were characterized using the technique of Field Emission Scanning Electron Microscope (FESEM) and UV-Visible spectrophotometer, which was used to measure the adsorption spectra. The observed photocatalytic efficiency of TiO2 nanoparticles (NP) incorporated with cement was investigated by decomposing the dye methyl blue (MB) solution under sunlight irradiation. According to the slope, the value of the k constant at the best sample is 0.8wt%, k=0.8265 min-1. FESEM image of the TiO2

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Publication Date
Mon Feb 26 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
10.28936 USING NATTOKINASE IN CHEDDAR RIPENING: USING NATTOKINASE IN CHEDDAR RIPENING
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The crude enzyme Nattokinase produced by Bacillus subtilis was used in ripening cheddar cheese by adding three concentration of enzyme 80, 160 and 320mg/Kg beside the control treatment without enzyme, the product was checked for three months to determine humidity, protein, fat, non-protein nitrogen, soluble nitrogen and pH, sensory evaluation was conducted, it was noticed that the variety in protein percentages and the soluble nitrogen percentage during second month of ripening for T2, T3 and T4 treatments were (11.2, 15.54 and 18.48) respectively, in comparison with control which was 7.6%, while in the third month it was (17.37, 20.67 and 22.26) respectively, in comparison with control which was only 10%, on the other hand, non-protein

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