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The theory of convergent between standard and optimal cost supporting actual cost in an Enterprise: بحث تطبيقي في معمل الألبسة الرجالية في النجف للفترة من 2007-2020
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The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that the optimum costs are close in terms of meaning and content with the standard costs, because both were aimed at achieving the optimum utilization of production elements and reaching the zero damage stage and making maximum use of waste or damage at the beginning of the manufacture of atypical products and reducing the actual costs to the lowest level Possible, as well as the research found that the economic unit (the research sample) can benefit from the process of convergence of the concept of standard cost with optimal costs in support of actual costs in practice.

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
ž (( The role of Organisational learning in building a talent management strategies Applied research in the Ministry of Science and Technology ))
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The aims of the research is to know the role of Organisational learning in building talent management strategies in the Ministry of Science and Technology , where we see the challenges facing organizations today dictate now and in the future activation of scientific expertise to meet these challenges and the dissemination of these concepts within the priorities and data organizational culture of these organizations despite having a lot of the importance of organizational knowledge and learning applications .Despite learning and adopting some of the organizations have to enhance their competitiveness, we find a lot of organizations, including (The ministry researched) still do not realize the importance of the role of organization

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Project Scheduling By using Goals Programming – An Applied Research In Modern Village Project (Residential Building Aspectin In Wasit Governorate)
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One of the most important challenges facing project management at present time is to ensure project accomplishment in spite of the specific restrictions like the specific time the financial resources specialized to do the project ; which require an accurate consideration for time and cost . the modern village project (residential building aspect) is one of the great project that ministry of agriculture is trying to do Wasit  governorate it is chosen as the work in this project is dilatory for that is being studied in term of some modern mathematical and scientific methods like critical path method (CPM)which is one of the project management and scheduling methods to know the time needed to accomplish residential building pro

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Publication Date
Tue Jan 12 2016
Journal Name
Wireless Networks
Low communication cost (LCC) scheme for localizing mobile wireless sensor networks
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In recent years, the number of applications utilizing mobile wireless sensor networks (WSNs) has increased, with the intent of localization for the purposes of monitoring and obtaining data from hazardous areas. Location of the event is very critical in WSN, as sensing data is almost meaningless without the location information. In this paper, two Monte Carlo based localization schemes termed MCL and MSL* are studied. MCL obtains its location through anchor nodes whereas MSL* uses both anchor nodes and normal nodes. The use of normal nodes would increase accuracy and reduce dependency on anchor nodes, but increases communication costs. For this reason, we introduce a new approach called low communication cost schemes to reduce communication

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
A Proposal Algorithm to Solve Delay Constraint Least Cost Optimization Problem
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Traditionally, path selection within routing is formulated as a shortest path optimization problem. The objective function for optimization could be any one variety of parameters such as number of hops, delay, cost...etc. The problem of least cost delay constraint routing is studied in this paper since delay constraint is very common requirement of many multimedia applications and cost minimization captures the need to
distribute the network. So an iterative algorithm is proposed in this paper to solve this problem. It is appeared from the results of applying this algorithm that it gave the optimal path (optimal solution) from among multiple feasible paths (feasible solutions).

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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Mechanical Engineering Research And Developments
Real-time control of robotic hand by human hand at low cost
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Scopus
Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
Space Efficiency in the Arabic Calligraphy panel
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 Most of the propositions, after the Arabic letter reached a position of integrity and proficiency, the calligrapher turned to the production of calligraphic formations in various aesthetic and expressive forms, investing the spiritual energies in what these calligraphic compositions show in artistic paintings. It carries a lot of meanings that are embodied in linear formations, and in order to reach these expressions and know the effective positions of space, this research is concerned with studying these technical treatments. The first chapter included the research problem, which included a question about the effectiveness of space in the linear painting, the importance of research and the temporal and spatial boundaries. As for the s

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EVALUATION OF SPORTS AWARENESS AMONG WOMEN AT THE UNIVERSITY OF BAGHDAD FOR THE PERIOD 2011-2016 AND STUDY THE FACTORS AFFECTING THEIR PARTICIPATION IN SPORTS ACTIVITIES: EVALUATION OF SPORTS AWARENESS AMONG WOMEN AT THE UNIVERSITY OF BAGHDAD FOR THE PERIOD 2011-2016 AND STUDY THE FACTORS AFFECTING THEIR PARTICIPATION IN SPORTS ACTIVITIES
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The exercise of activities and sports are of great importance to public health and to maintain the ideal health weight as well as the psychological and mental comfort of humans. The aim of this study is to determine the contribution and participation of educated females in physical activities at the University of Baghdad hall for the years 2011-2016, and to show the factors that influence women's contribution to physical activities at the university by selecting 100 students of males and 100 females' students randomly. During the questioning questions and statistical analysis of the questioning to find out the reasons for the discouraging contribution of the women to the various physical activities and try to find solutions and r

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Use Of Artificial Neural Networks In Developing The Role Of Auditor In Discovering Fundamental Errors: An Applied Research In General Company for Electrical Industries and Nasr General Company for Mechanical Industries
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Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the international auditing standard IAS 540 "Auditing accounting estimates and related disclosures" in limiting income smoothing practices in the financial statements (from the point of view of Iraqi auditors)
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                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Relationship between the central government and local governments in the light of the centralized and decentralized administrative
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Gaining the relationship between the central government and local governments is great importance especially after the expanded functions of the central government and became unable to carry out their works without all that delegate or transfer parts of its powers to lower levels.

The aims of the research is  to determine the relationship of the central government with the local government in accordance with the principle of administrative decentralization with the presentation of the competent authorities, the control of local governments, according to the Provincial Council Act No. 21 of 2008 amended.

The research has a problem that has been the relationship of the central

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