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 Jun 20 2018
Journal Name
Al-academy
Achieving an Iraqi model in contemporary fashion design
...Show More Authors

The Iraqi outfit is characterized by special features and identity that are closely related to the traditions, customs, religious and social beliefs and other references of the Iraqi environment and its factors affecting the individual and society. Every place in Iraq has its own uniform, which differs in terms of its artistic, aesthetic and functional components from place to place.

The abaya, especially worn by women, is especially distinct in terms of the design of the uniform, the nature of the cloth made of it, as well as the color of the abaya, which is dominated by black in most designs. The Dar Al-Taros Center and Textile Research initiated the construction of theoretical and practical bases in the design of contemporary

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
A Comparison Between Recursive Least-Squares (RLS) and Extended Recursive Least-Squares (E-RLS) for Tracking Multiple Fast Time Variation Rayleigh Fading Channel
...Show More Authors

In order to select the optimal tracking of fast time variation of multipath fast time variation Rayleigh fading channel, this paper focuses on the recursive least-squares (RLS) and Extended recursive least-squares (E-RLS) algorithms and reaches the conclusion that E-RLS is more feasible according to the comparison output of the simulation program from tracking performance and mean square error over five fast time variation of Rayleigh fading channels and more than one time (send/receive) reach to 100 times to make sure from efficiency of these algorithms.

View Publication Preview PDF
Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
Benzoic acid concentration levels recovery in Ketchup and Sauce products available in local market.
...Show More Authors

This research is dealing with five sample of tomato ketchup products available in local market that were respectively as follows: Hello-Baghdad Iraq, Tiffany-Abu Dhabi, Melody-Dubai, Baidar-Saudi Arabia, and Altunsa-Turkey. Also it is dealing with four sample of sauce products available in local market that were respectively as follows: Hello-Baghdad, Iraq, Al-Badawi-Baghdad Iraq, Family-Baghdad, Iraq, and Hala-Amman Jordon. Analysis was performed on each sample three times and mean of the reading was taking. Samples were tested through terse and shorthand from lengthened steps. The spectrophotometric method used rely on theoretical and practical bases in extraction and diagnosis by UV spectrophotometer. This method in short notes, consiste

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue May 10 2022
Journal Name
Himalayan Journal Of Economics And Business Management
Information Systems Ethics and Its Role in Achieving Banking Discrimination Analytical Research in a Sample of Private Banks
...Show More Authors

The research aims to shed light on the ethics of information systems and their role in achieving banking excellence for a sample of private banks in the province of Baghdad. It is important to focus on studying the ethics of banking information systems, which has become one of the most important basic and strategic resources that banks rely on to achieve outstanding performance. Achieving banking leadership in the Iraqi banking market. The researchers adopted the descriptive analytical approach to the research, and the questionnaire was considered as a main tool for collecting information in addition to personal interviews. The research reached the most important results that there is an acceptable correlation relationship between the ethic

... Show More
Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of gender diversity of board directors and accounting conservatism on firm value
...Show More Authors

The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these res

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
the director and the technique of theatrical extemporization
...Show More Authors

Extemporization is the ability of the actor to reflect his internal being. It gives a sort of confidence and an ability to show the personal countenance of the role away from tension and rigidity. By extemporization, it is possible to deal with and criticize the real living life so it is an intellectual, emotional, sensual, and perceptive process connected with the psychological energy and the emotional memory and all this goes under the control of the director and his instigations and instructions depending on what the text involves of intellectual, social and psychological motivators so it primarily depends on talent, chance and discussion. The research involves four chapters; the first contains the problem

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Causal relationship between sugar prices, imported sun flower oil, crude oil prices and the exchange rate of the Iraqi dinar
...Show More Authors

Abstract

The increasing of some traded Agricultural crops prices coincide with the increasing of crude oil prices in global market since the beginning of 21st century which indicate the possibility of short run and long run causality relation between the imported economic variables. The study aims to analysis the causality effects between some of Agricultural crops prices imported by Iraq and the prices of crude oil and Iraq dinar exchange rate   in global markets for period (2004:1 -2016:4) theory for developing the adequate price and economic police for Iraqi economic sector. The results show the existence of short- run and long- run between the eco

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
African Journal Of Hospitality, Tourism And Leisure
Employing marketing information systems for the success of small and medium enterprises: A field study of some Tourism and Travel companies in Baghdad
...Show More Authors

Scopus (6)
Scopus
Publication Date
Wed Oct 24 2018
Journal Name
Journal Of Economics And Administrative Sciences
The rality of urban management strategies in the city of Baghdad
...Show More Authors

Several studies have indicated that more than 600 cities in the world (intermas of rapid growth and development) will generate about 60% of international economic growth between 2010 and 2025 . by 2025 , 66% of the worlds population will live in urban areas the management of cities will face challenges that accompany this increase in the population which requires preparing to face these challenges and problems and the need to provide the aim of the research to know the readiness of Baghdad city to implement the strategies of urban management throught on asmple representing the ( Advisiry group for the comprechnsive development plan for the city of Baghdad 2030 and its supporters ) in the municipality of Baghdad and the number of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Phenomenology as an approach to seeing the aesthetics of ugliness in contemporary art designs
...Show More Authors

With a descriptive and analytical approach, it discusses the concept of phenomenology as an approach to seeing the aesthetics of ugliness as one of the concepts associated with the aesthetic experience in contemporary art designs, as it is the result of communication between artistic production and the recipient, which leads to creating a state of aesthetic pleasure. A phenomenological method is used to uncover the aesthetics of ugly and to connect ugliness and beauty since ugliness in aesthetics incorporates beauty as a modern aesthetic vision from the phenomenological perspective. The study investigated aesthetics as a phenomenon of perception, sensory knowledge, and the aesthetic response to the production of designs in contemporary a

... Show More
View Publication Preview PDF
Crossref