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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 Aug 01 2022
Journal Name
Baghdad Science Journal
The Effect of White Rot Fungus (Ganoderma sp) as Decomposers on Composting Using Combination of Cattle Feces and Water Hyacinth (Eichhornia crassipes) as Organic Matter
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In Indonesia, cattle feces (CF) and water hyacinth (WH) plants are abundant but have not been widely revealed. The use of microorganisms as decomposers in the fermentation process has not been widely applied, so researchers are interested in studying further. This study was to evaluate the effect of the combination of CF with WH on composting by applying white-rot fungal (WRF) (Ganoderma sp) microorganism as a decomposer. A number of six types of treatment compared to R1(ratio of CF:WH)(25%:75%)+WRF; R2(ratio of CF:WH)(50%:50%)+WRF; R3(ratio of CF:WH)(75%:25%)+WRF; R4(ratio of CF:WH)(25%:75%) without WRF; R5(ratio of CF:WH)(50%:50%) without WRF; R6(ratio of CF:WH)

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The phenomenon of negative behavior has studied as a social and psychological phenomenon that effect on the performance and life of workers inside and outside the organization. The adoption of this phenomenon is studied in terms of the role of the interna
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The phenomenon of negative behavior has studied as a social and psychological phenomenon that effect on the performance and life of workers inside and outside the organization. The adoption of this phenomenon is studied in terms of the role of the internal environment of the organization in addressing this behavior, being the variables belong to the field of organizational behavior to see the results of those variables on the Iraqi organizations, since the specificities of it differ from the rest of the Arab and foreign environments. Therefore, this study focused on testing the relationship of the internal environment of the organization and its role in addressing the negative behavior of the workers.

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Sliding mode control based on high-order extended state observer for flexible joint robot under time-varying disturbance
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Abstract. In this paper, a high order extended state observer (HOESO) based a sliding mode control (SMC) is proposed for a flexible joint robot (FJR) system in the presence of time varying external disturbance. A composite controller is integrated the merits of both HOESO and SMC to enhance the tracking performance of FJR system under the time varying and fast lumped disturbance. First, the HOESO estimator is constructed based on only one measured state to precisely estimate unknown system states and lumped disturbance with its high order derivatives in the FJR system. Second, the SMC scheme is designed based on such accurate estimations to govern the nominal FJR system by well compensating the estimation errors in the states and the lumped

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Disclosure and Transparency Criteria In Saudi Banks on The Financial Ratios Indicators
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The study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority. The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8-year to test four hypotheses related to measuri

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Publication Date
Sun Mar 18 2018
Journal Name
Https://www.iasj.net/iasj/article/170012#:~:text=al.qadisiya%20journal%20for%20the%20sciences%20of%20physical%20education
The Effect Of Using Two Strategies For Active Learning ( Jigsaw Strategy & Problems Solving) In Learning Some Balanced Beam's Skills In Artistic Gymnastics
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The aim of this study to identify the effect of using two strategies for active learning ( Jigsaw Strategy & Problems Solving) in learning some balanced beam's skills in artistic gymnastics for women , as well as to identify the best of the three methods (jigsaw strategy , problems solving and the traditional method) in learning some skills balance beam , the research has used the experimental methodology, and the subject included the students of the college of Physical Education and Sports Sciences / University of Baghdad / third grade and by the lot was selected (10) students for each group of groups Search three and The statistical package for social sciences (SPSS) was used means, the standard deviation and the (T.test), the one way a n

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
3-D Packing in Container using Teaching Learning Based Optimization Algorithm
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The paper aims to propose Teaching Learning based Optimization (TLBO) algorithm to solve 3-D packing problem in containers. The objective which can be presented in a mathematical model is optimizing the space usage in a container. Besides the interaction effect between students and teacher, this algorithm also observes the learning process between students in the classroom which does not need any control parameters. Thus, TLBO provides the teachers phase and students phase as its main updating process to find the best solution. More precisely, to validate the algorithm effectiveness, it was implemented in three sample cases. There was small data which had 5 size-types of items with 12 units, medium data which had 10 size-types of items w

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
A Word Cloud Model based on Hate Speech in an Online Social Media Environment
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Social media is known as detectors platform that are used to measure the activities of the users in the real world. However, the huge and unfiltered feed of messages posted on social media trigger social warnings, particularly when these messages contain hate speech towards specific individual or community. The negative effect of these messages on individuals or the society at large is of great concern to governments and non-governmental organizations. Word clouds provide a simple and efficient means of visually transferring the most common words from text documents. This research aims to develop a word cloud model based on hateful words on online social media environment such as Google News. Several steps are involved including data acq

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of Auditing Quality on the Earnings Quality: (An applied research in a sample of private joint stock companies listed on the Iraq Stock Exchange)
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The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Biochemical Study on the Impact of Radiation-induced Oxidative Stress on Radiographers in the X-ray and CT-scan Departments
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The consequences of ionizing radiation-induced oxidative stress on radiographers in X-ray and CT-scan departments utilizing several biochemical were analyzed. The study found highly considerable discrepancies in the interplay between radiation levels and gender in terms of mean Malondialdehyde (MAD), Vitamin D3 (Vit.D3), Triiodothyronine (T3), Thyroxine (T4), and High-Density Lipoprotein (HDL), but not Thyroid Stimulating Hormone (TSH), cholesterol, triglyceride (TG) and Low-Density Lipoprotein (LDL). The findings indicated that malondialdehyde is a useful biomarker for assessing oxidative stress in radiographers with exposure to ionizing radiation.

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Publication Date
Thu Mar 12 2020
Journal Name
Al-khwarizmi Engineering Journal
The Influence of ProcessVariables for MillingSculptured Surfaces on Surface Roughness
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Increasing the variety of products that are being designed with sculptured surfaces, efficient machining of these surfaces has become more important in many manufacturing industries. The objective of the present work is the investigation of milling parameters for the sculptured surfacesthat effecting of surface roughness during machining of Al-alloy. The machining operation implemented on C-TEK CNC milling machine. The influence of the selected variables on the chosen characteristics have been accomplished using Taguchi design approach, also ANOVA had been utilized to evaluate the contributionsof each parameter on proc

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