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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
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Sources of Organizational Power Prevailing among Academic Leaders at University of Tabuk and its Relationship to Institutional Creativity from the Viewpoint of Faculty Members: شروق بنت عبد الخالق الأسمري , علي بن حسن القرني
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This study aims to examine the sources of organizational power prevailing among the academic leaders at the University of Tabuk from the faculty members’ viewpoint. The purposes behind such an aim are: to reveal the level of administrative and technical institutional creativity, the nature of the relationship between the reality of organizational power and the level of institutional creativity, and to disclose statistically the significant differences between the averages of faculty members’ responses attributed to the demographic variables (gender,  years of experience, academic degree). The study used the descriptive approach, both survey and correlational. A questionnaire was used to collect data from a simple random sample o

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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
العدول الصرفي في صيغ الافعال (الالتفات في الزمن) في شعر العيارين والشطار
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The Arabian language was particularized in its style, which dazzles minds, so sophistication and diversity have been seen, which gives to words that aren't given to others in a specific weight and creator way

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Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
العدول الصرفي في صيغ الافعال (الالتفات في الزمن) في شعر العيارين والشطار
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    The Arabian language was particularized in its style, which dazzles minds, so sophistication and diversity have been seen, which gives to words that aren't given to others in a specific weight and creator way, and applies to them even though semantics don't come only from the formula that came out

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Publication Date
Thu Feb 20 2025
Journal Name
Experimental Oncology
The Potential Role of HDAC1 and HDAC3 Immunoexpression in P53 Downregulation and Tumor Aggressiveness of Colon and Rectum Carcinomas Patients
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Background. Colorectal cancer, ranking second place in global cancer mortality, arises from diverse causes. There is growing recognition of the substantial involvement of the epigenetic modifications of histones at the DNA level in the occurrence of CRC. Aim. To assess the expression of p53, HDAC1, and HDAC3 proteins in a cohort of CRC patients and to analyze potential relationship between their expression and the stages of CRC progression. Materials and Methods. The retrospective investigation was carried out on 95 paraffin-embedded CRC tissue samples. The expression of p53, HDAC1, and HDAC3 was assessed immunohistochemically. Results. Notably, the expression of the p53 protein in CRC tissue samples exhibited a prominent correlatio

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Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
Dynamic Knowledge Athenaeum for Parametricism in Interior Design
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Over the last few years, the interior designer has been given the ability to access many innovative tools for new forms of unprecedented diversity and efficiency. Some design experts have described the new parametric procedures they are introducing to create new interior projects as a radical transformation that carries all the elements of a qualitative shift in interior design. The best of these parametric procedures is the technical capabilities offered by us to create new forms that are different from what has been discussed in everything that has been produced by designers and architects since modernity and even before it to the present time, which returns our design products through a series of computer programs that perform the pro

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Estimate Kernel Ridge Regression Function in Multiple Regression
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             In general, researchers and statisticians in particular have been usually used non-parametric regression models when the parametric methods failed to fulfillment their aim to analyze the models  precisely. In this case the parametic methods are useless so they turn to non-parametric methods for its easiness in programming. Non-parametric methods can also used to assume the parametric regression model for subsequent use. Moreover, as an advantage of using non-parametric methods is to solve the problem of Multi-Colinearity between explanatory variables combined with nonlinear data. This problem can be solved by using kernel ridge regression which depend o

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Publication Date
Tue Aug 15 2023
Journal Name
Alustath Journal For Human And Social Sciences
Autoimmunity and the Terroristic Schemes in Dan Brown's The Da Vinci Code
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From a medical perspective, autoimmunity reflects the abnormal behaviour of a human being. This state is shaped when the defense of an organism betrays its own tissues. Allegedly, the immune system should protect the body against attacking cells. When an autoimmune disease attacks, it results in perilous actions like self-destruction. However, from a psychological perspective, the French philosopher Jacques Derrida (1930-2004) explains that autoimmunity harms both the self and the other. As a result, the organ disarms the betraying cells, as the immune system cannot provide necessary protection. From a literary perspective, Derrida has termed autoimmunity as deconstruction for almost forty years. Autoimmunity starts with the stage of a norm

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Publication Date
Sat Aug 02 2025
Journal Name
Sciences Journal Of Physical Education
Cognitive bias and its relationship to the performance of the two skills of standing on (hands and the human wheel) on the floor movement carpet device in the artistic gymnastics for women
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Publication Date
Sat Aug 01 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
Building and legalizing a test for evaluating the tactical learning of the footwork for the foil fencer in the fencing game
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AA wahid, journal mustansiriyah of sports science, 2023

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Morphological Study of Pollen Grains and Seeds in Eight Species from the Family Cruciferae in Iraq
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The shape dimensions and characteristics of pollen grains and seeds have importance in distinguish among species. Therefore, the present study included morphological characteristics of pollen grains and seeds for eight species belonging to eight genera of the family Brassicaceae and these species are: Alliaria petiolata (M.Bieb) Cavara et Grand, Aubrieta parviflora Boiss, Cardamine hirsuta L., Crambe orientalis L., Eromobium aegyptiacum (Spreng.) Schweinf.et Asch.ex Boiss., Parlatoria cakiloidea Boiss., Sterigmostemum sulphureum (Banksetsol.) Bornm. Neotorularia torulosa (Desf.) Hedge & J. Leonard. The pollen grains were studied in morphological and full measurements were taken, the study showed that the majority of the pollen grai

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