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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
Fri Sep 20 2019
Journal Name
Journal Of The College Of Education For Women
Educational Services Efficiency in Jalawla
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The city of Jalawla is the administrative center of Jalawla district. It is located in the district of Khanaqin with a population of 62117 inhabitants in 2018. The city of Jalawla suffers from an imbalance in the geographical distribution of educational services among the residential neighborhoods. There are only two schools in the camp district According to the city's population, if the city of Jalawla needs eleven kindergartens and needs one primary school, eight middle schools, two preparatory schools, three secondary schools and two vocational schools. Despite the low share of the teacher or teacher for the number of students (25) students Enrollment in schools for the school of high school athletes and school students. Which determi

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Publication Date
Thu Dec 20 2007
Journal Name
Journal Of Planner And Development
Residential Services Criteria's in Iraq
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Many studies and researches represented the importance of the planning and designing criteria's. Planning and Designing issue influence by three factors, firstly: The Present situation of life is always exchanging and developing. Secondly: Design work represents views of problem that never appear at the beginning of the work but only by plan implementation which need to in some cases to modifying the specify aims and criteria's. Thirdly: Never establish criteria's and aims that can be used as a reference before starting design and planning process. This research will study present situation of the services for residential areas criteria's and planning legitimate in some designed cities in Iraq with different levels (neighborhood,

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Sound Similar in Surat Poets
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This research deals with the phenomenon of a similar voice phenomenon has founded
its own laws similar and includes the following phenomenon:
Azahrh aledgam: and Qdbent Tarifaoshrooth or dinaces and reflects the correlation
between language and reading and then apply the provision in sura blessed.
Phenomenon Alaalal and substitution, Two of the important acoustic phenomenon the
linguistic heritage has shown Alaalal types and the difference between him and the
substitution then counted their applications in Sura.
Similar phenomena: in name and deed shares bult causes and probability voices and
sound that refrais where tilt.

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Publication Date
Mon Jun 03 2019
Journal Name
مجلة الجامعة العراقية
Justice in Christianity is descriptive
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Justice is a human values that heavenly religions urged, and made her the fundamentals of individual and social and political life, in Allah almighty sent justice messengers, and sent down his books,as the Earth and the heavens with justice, it is a legal system in which a person takes his dues, which protect the rights of the individual And punish him when committing mistakes, so all religions to achieve chiefly Christianity, the Bible that Allah almighty qualities of Justice, and it is not affected by love or hate, and no factors or percentages, but granted to all who are on earth that despite money and prestige, or what was between them. Of affection or no matter, as well as injustice, whether unjustly or self for others, especially the

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Publication Date
Fri May 01 2020
Journal Name
مجلة كلية الاداب
Humility in Christianity Descriptive Study
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Humility is assign of the Purity of the soul and safety of the heart from the disease of pride and arrogance. It represents an important side of the formation of man's character and his behavior since it calls for love, intimacy and connection and a means to free the heart from the chains of envy and grudge. The word Humility (humbleness) appeared in the holy bible in many places. A accordingly, Christianity urged for sticking to it by its followers. The study aims at showing the meaning of humbleness, its importance and example of the humbleness of Jesus Christ (Peace be upon him) under the title (humbleness in Christianity/A Descriptions study). The paper falls into an introduction and three sections. The introduction talks about the mean

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Publication Date
Sat Dec 31 2022
Journal Name
College Of Islamic Sciences
Moderation in moderate Islamic thoughts
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Abstract :

The study seeks to highlight the importance of moderate religious discourse and dialogue and the rejection of extremist discourse that renews the crises and wounds of history.  And that is through the means and efforts exerted, which is changing the extremist religious discourse to a moderate religious discourse, as well as calling on religious figures, whether they are followers of Judaism, Christianity or Islam, to search for a common ground for understanding and coexistence, because extremism in the name of God is the enemy for all and not for countries or religions in particular.

 Also, through the necessity of confronting terrorist threats by making more efforts

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Publication Date
Tue May 31 2022
Journal Name
Journal Of Positive School Psychology
Self-Society Conflict in Angie Thomas’ the Hate U Give: A Critical Discourse Analysis
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Publication Date
Tue Oct 30 2018
Journal Name
Journal Of Engineering
Statistical Equations to Estimate the In-situ Concrete Compressive Strength from Non-destructive Tests
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The aim of this study is to propose reliable equations to estimate the in-situ concrete compressive strength from the non-destructive test. Three equations were proposed: the first equation considers the number of rebound hummer only, the second equation consider the ultrasonic pulse velocity only, and the third equation combines the number of rebound hummer and the ultrasonic pulse velocity. The proposed equations were derived from non-linear regression analysis and they were calibrated with the test results of 372 concrete specimens compiled from the literature. The performance of the proposed equations was tested by comparing their strength estimations with those of related existing equations from literature. Comparis

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Publication Date
Wed Dec 09 2020
Journal Name
Banks And Bank Systems
Cooperative decision-making on fiscal and monetary policy in Iraq using the prisoner’s dilemma
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This paper investigates the interaction between fiscal and monetary policy in Iraq after 2003 using the prisoner’s dilemma.The paper aims to determine the best form of coordination between these policies to achieve their goals; payoff matrix for both policies was constructed. To achieve the purpose, the quantitative approach was applied using several methods, including regression, building payoff matrices and decision analysis using a number of software.The results of the monetary policy payment function show that inflation rate has an inverse relationship with the auctions of selling foreign currency and a positive relationship with the government’s activity, while the fiscal policy function shows that real growth is positively

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Publication Date
Thu Jul 03 2025
Journal Name
Circular Economy And Sustainability
Green Supplier Selection in the Iraqi Food Industry: Criteria Analysis and Barriers to Implementation
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This study explores the barriers to adopting green environmental criteria in Supplier Selection (SS) within the Iraqi food industry. It aims to enhance the understanding of sustainable supply chain management in developing nations, with a particular focus on the Iraqi context. A case study approach was utilized to identify eleven key green environmental criteria and 54 sub-criteria, alongside seven major barriers to their adoption. The Best–Worst Method (BWM) was employed to rank the criteria, and Fuzzy Stepwise Weight Assessment Ratio Analysis (SWARA) was used to prioritize the barriers. The analysis revealed that Environmental Management Systems are the most critical criterion for SS. On the other hand, legislation and policies emerged

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