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
Fri Aug 20 2021
Journal Name
Iraqi Journal Of Laser
The Influence of No-Core Fiber Length on the Sensitivity in Fiber Optic Strain Sensor
...Show More Authors

The influence of sensing element length of no-core fiber strain sensor has been studied and experimentally demonstrated, four different lengths of 125 μm diameter no-core fiber is fused between two standard single-mode fibers and bi-directionally strained, the highest obtained sensitivity was around 16.37 pm με -1 which was exhibited in the shortest no-core fiber segment, to the best of our knowledge this is the first study of the influence of no-core fiber strain sensors length on sensor sensitivity. The proposed sensor can be used in many opto-mechanical applications such as, structural health monitoring, aerospace vehicles and airplane components monitoring.

View Publication Preview PDF
Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
MINIATURE TWO-FINGERED ROBOT HAND DRIVEN BY MUSCLE WIRES ACTUATORS
...Show More Authors

In this research, a modified artificial hand with direct control has been designed using electrical artificial muscle wires that receive direct sensory impulses through human hand instead of using the mechanical action to open and close this artificial hand. Each finger is designed as a chain and its movements achieved through the conventional arrangement control of the electrical muscles wires. The results indicate that it is possible to design an artificial hand using electrical muscle wire for control it with high accuracy.

View Publication Preview PDF
Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Laser
PDF Fiber Laser Effect on Bond Strength of Titanium implant abutment to Resin Cement
...Show More Authors

Aim: surface modification of titanium using fiber laser 1064 nm to enhance the bond strength to resin cement. Material and Methods: thirty titanium discs of 0.6 cm x 0.3 cm (diameter and thickness respectively) were categorized after preparation into three groups (n=10) as follows: control group with no surface treatment and two test groups were treated with fiber laser after estimation the appropriate parameters in the pilot study which are 81 ns pulse duration, 30,000 Hz frequency, 50 µm spot size and 10,000 mm/s scanning speed and different average power values (10 W and 20 W) depending on the tested group. Titanium discs surface characterization was performed by scanning electron microscope (SEM), a

... Show More
View Publication Preview PDF
Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
THE IMPACT OF OIL PRICES ON THE PUBLIC BUDGET AND TRADE BALANCE IN IRAQ FOR THE DURATION (2004-2017)
...Show More Authors

The fluctuations in oil prices in world markets affect the general budget and the trade balance of the rent countries, because oil is a strategic commodity affected by economic and political factors. The fluctuations in oil prices affect the public budgets of the rent countries through the public revenue side of oil revenues. On the other hand, these fluctuations affect the balance of trade through the volume of oil exports, which lead to imbalance of trade surplus or deficit .                                           &nbs

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Empowerment Human Strategy on Enhancing the Financial Performance: Empirical study on Working Banks in Jordan
...Show More Authors

This study aimed at recognizing the impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan, the axes of the strategy were: informative sharing, free and independence, working teams, and organizational power. To achieve the objective of the study, a questionnaire is designed and distributed on the sample of the study, which represented 60 employees of Banks. After analyzing the data by using SPSS, the study resulted that there is positive impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan. It suggested that the working banks in Jordan should establish database, and to create working teams.

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Oct 05 2016
Journal Name
Al-academy
The Technical Experimentation in contemporary plastic arts
...Show More Authors

The current research that entitled (t Technical Experimentation incontemporary plastic arts) deals with study in used techniques and the material's functioning and its variations in artwork.It present the following questions :- 1-Does technical experimentation for mate an important phenomenon in contemporary art.2-Does technical experimentation construct an ability in creating new constructive and formative achievement in plastic art ?.The research includes three chapters . the first one deals with the problem of the research and its limits with the specification of terms . the second chapter present the technical Experimentation in contemporary plastic art with shapes display . the third chapter involves conclusions with discussions . t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of marketing vigilance in attracting deposits: Applied research in a sample of private commercial bank
...Show More Authors

The aim of the research is to demonstrate the impact of the dimensions of the marketing vigilance represented by (environmental scanning, diagnostic capacity, validity and decision-making) and to attract deposits represented by (customer relationship management strategy, distribution strategy (location), promotion strategy), as the research was applied in each of Banks (Assyria International, Iraqi Middle East Investment, Business Bay, Iraqi Investment, Babel, Al Mansour Investment), and the questionnaire was adopted as a main tool for collecting data and information from a sample of (110) who are in the position (department manager, department manager, assistant Section Director, Division Officer, Unit Officer), and the statistical prog

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 14 2021
Journal Name
Research Journal Of Pharmacy And Technology
The Effect of Pseudoephedrine (Sudafed) on Kinetic activity and histology of Livers and Kidneys in Albino Mice
...Show More Authors

Pseudoephedrine (PSE) or (Sudafed) is one of the sympathomimetic group of drugs (ephedrine, PSE and amphetamines) which effects cardiovascular system, respiratory system, and gastrointestinal tract. However, only little researches had supported its effect on solid abdominal organs. This study aims to investigate the effects of different doses of Sudafed in the liver and kidney of albino mice. The current study included 18 albino mice grouped into 2 groups: control (3 mice), and acute group (15 mice). The acute group was further subdivided into 5 subgroups, each subgroup of 3mice wasgiven a lonely intaperitonial injection of 0.3ml of the following conc. (500mg/kg, 250mg/kg, 125mg/kg, 62.52mg/kg, and 31.24mg/kg) for 24hrs. After the m

... Show More
View Publication
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of changing the exchange rate in bank loans : Applied research on a sample of Iraqi commercial banks
...Show More Authors

Abstract

          The aim of the research is to measure the effect of changing the exchange rate on bank loans, and in order to achieve this goal, the (official exchange rate) was chosen as an independent variable and its effect was studied on the dependent variable, which is bank credit. Commercial Gulf, Baghdad, A Shore International for Investment (and the financial indicators (growth rate of loans) and the statistical program (Eviews 12) were used to measure the impact of the exchange rate change on the bank credit of banks, the research sample for the period 2012-2022, and the research reached a group Among the conclusions, the most important of which is that the

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Value engineering and process re-engineering and their role in reducing costs
...Show More Authors

تسعى المحاسبة الى مسايرة القفزات الهائلة والمتسارعة في تطور العلوم الصرفة والتطبيقية والتقدم التكنولوجي، والتي ادت على ظهور مفاهيم جديدة الغت مسلمات وبديهيات كانت سائدة لمدة طويلة، فعلى سبيل المثال: كان مخزون المواد الاولية والبضاعة التامة في المؤسسات الصناعية او التجارية يشكل العمود الفقري لها بتكاليفه ومشاكله، حتى اذا ما جاء نظام (JIT) الغى بتطبيقاته هذه المفاهيم واعتمد م

... Show More
View Publication Preview PDF
Crossref