Preferred Language
Articles
/
jpgiafs-1085
Resource consumption accounting technique between traditional cost systems and contemporary cost management techniques in measuring the cost of products - A conceptual vision
...Show More Authors

The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting technique for cost management, working on the optimal exploitation of available resources and employment of idle energy to contribute to reducing the cost of products and enhancing competitiveness between units, as well as explaining its concepts, components, features and determinants of their application. Between the unit's resources and outputs, in order to support senior management financially and materially. b Resisting change, which is attributed to lack of knowledge of application rules and policies on the one hand, and fear of failure to adopt cost management techniques. The researchers recommend the adoption of the proposed vision of technology in the Iraqi units to know the homogeneous resource pools, which will clarify the interconnected relationships between them and indicate the extent to which each resource directly benefits from the other, with the aim of knowing the path of the flow of energy costs, in order to reach the cost measurement as much as the resources used.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Becoming and integrative film in postmodern cinema
...Show More Authors

The subject of the tagged research (becoming and integration of the film in postmodern cinema) is summarized by studying the transformations and complementarity of the film in light of the emergence of the concern of postmodernism. Then the need for it, as well as the objectives of the research and clarify its limits, as well as its importance. Then the transition to the theoretical framework, which included two sections, the first topic was entitled: Postmodern Cinema Formation and Completion, while the second topic was entitled: Paradox in Postmodern Film.

After completing the theoretical aspect, the research concluded with a number of theoretical framework indicators that were adopted as a tool for analyzing the sample, then th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
Inspiring heritage and symbols of local identity in contemporary Omani Graphic Art
...Show More Authors

The research aims to monitor and analyze the visual and symbolic features, derived from the Omani heritage, and inspired by the concept of local identity, for a selection of contemporary Omani graphic art works, which represent a mixed, multi-category of research sample, comprising three levels: the works of professional Omani artists, and the works of young artists and specialized students, as well as the work of a number of active academics in the field of graphic theorizing and teaching. The sample is also divided - in terms of technical classification - into a category of works executed using traditional engraving and printing media, and a category of works executed using modern and digital graphic printing media.
Through the da

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Correlation Expression between P52 and BCL2 among Iraqi Women with Breast Carcinoma
...Show More Authors

View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Wed Aug 20 2025
Journal Name
Webology
Is the Stealth Marketing an Element of Promotion Mix? A Review of the Techniques
...Show More Authors

Stealth marketing is considered as one of the contemporary issues that researchers have begun to explore as a current understanding. It is the marketing approach used by organizations to promote their products and services to the public in implicit and indirect manner. In this article, the concept of stealth marketing will be discussed throw its advantages and disadvantages. In addition, the different techniques of stealth marketing have been discussed including: viral marketing, celebrity marketing, brand pushers, bait-and-tease marketing, video games marketing, and marketing in music. Furthermore, a new technique of marketing entitled “Marketing through social responsibility” has been added and discussed according to the themes in the

... Show More
View Publication
Publication Date
Wed Jan 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Comparing traditional estimators and the estimators of (PSO) algorithm for some growth models of gross domestic product in Iraq
...Show More Authors

View Publication
Scopus
Publication Date
Mon May 01 2023
Journal Name
Environmental Nanotechnology, Monitoring & Management
A review study summarizes the main characterization techniques of nano-composite photocatalysts and their applications in photodegradation of organic pollutants
...Show More Authors

Scopus (58)
Crossref (19)
Scopus Crossref
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of financial reporting for non-current assets impairment in enhancing the relevance accounting information
...Show More Authors

  This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Design of PV Solar Energy Generator using MPPT Technique to Control Single Input/Multiple Outputs (DC-DC) Converter
...Show More Authors

The paper presents the design of a system consisting of a solar panel with Single Input/Multiple Outputs (DC-DC) Buck Converter by using Simulink dialogue box tools in MATLAB software package for simulation the system. Maximum Power Point Tracking (MPPT) technique depending on Perturb and Observe (P&O) algorithm is used to control the output power of the converter and increase the efficiency of the system. The characteristics of the MSX-60 PV module is chosen in design of the system, whereas the electrical characteristics (P-V, I-V and P-I curves) for the module are achieved, that is affected by the solar radiation and temperature variations. The proposed design module has been found to be stable for any change in atmospheric tempera

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Technological Literacy in Educational Programs in The Department of Accounting: As one of the Resources of Human Development
...Show More Authors

Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .                                           

   As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Leadership ethics and transformational leadership to develop perceptions of organizational work supportA survey of a sample of the staff of the Ministry of Water Resources
...Show More Authors

The aim of organizational contemporary is development man power active, in spit-of there are littlie resources. But in the Iraqi environment there are too much resources with performance inhabiting. specially in the ministry of water resources (sample of this research), about dryness and lower levels of rivers. There for this study have some important variable, it is ethical leadership & transformational leadership as (independent variable), and Perceived organizational support(dependent variable). Over here to invest with authority on the problem of research, is weakness harmony between employed perception and the pattern of leadership. We find decline in of reaction of organ compound between the variable to weaken high perf

... Show More
View Publication Preview PDF
Crossref