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Use the Style of the Activity Based Cost time Drivine (TDABC) and its Impact on the Untapped Resources: Empirical study in the General Company for Textile Industries - Wasit
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   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product costs more justic directing untapped resources to produce other products ) the researcher used the descriptive method in the theoreticalanalysis was adopted in the scientific researcher has found a set of recommendations including the need to adopt modern methods of determining the cost of products as a result of sophistication and complexity of operations in the diversity of constituent activities where products vary depending on the consumption of resources.                                                                                                                            

 

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Publication Date
Tue Sep 05 2023
Journal Name
Migration Letters
The Impact of Climate Change on the Increase in the Frequency of Drought in the Eastern Region of Iraq
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Aim: This abstract aims to highlight the critical nature of climate change as a pressing challenge facing humanity in the 21st century. It underscores the severe consequences it poses to essential facets of human existence, including water and energy resources, agricultural production, and the broader environmental systems. Method: The abstract primarily utilizes a descriptive approach to emphasize the impact of climate change on the Middle East, particularly the Arab region. It relies on a review of existing knowledge and data related to climate change and its effects on ecosystems and drought patterns. Results: The abstract outlines the direct and indirect repercussions of climate change on human life and the environment. It draws atten

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Interactive Role of Organizational Elegance between Organizational Anomaly and Planned Human Resource Behavior A survey of a sample of workers in the Ministry of Construction and Housing
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This study attempts to test the interactive role played by organizational agility in enhancing the effect of organizational anomie on the behavior of planned human resources. The study of organizational anomie has increased because of the moral and legal pressures facing the organization by the external environment within its framework. To adapt to all external developments faced by these organizations, the behavior of human resources planned reflects the ability of individuals to control their behavior in different situations and situations that face them in the work.

The problem of the research indicates that there is a clear lack of understanding of what is meant by the variables studied in the sample

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Publication Date
Mon Aug 25 2025
Journal Name
Al–bahith Al–a'alami
THE USE OF EMBEDDED ADVERTISEMENTS IN FOREIGN MOVIES
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Embedded advertisement constitutes a special kind of communication. As it performs many important roles such as giving information, highlighting the value of the product, and urging the target consumer to buy it by influencing his/ her behavior using an attractive manner of mind and conscience. Both cinema and television are the most prominent and powerful advertising media that enjoy the interest of all audiences and capture most of the advertising spending. As advertisers have paid attention to the importance of indirectly incorporating their products into content that the audience loves and is keen to follow, since the actual impact lies in the inclusion of the product within content that the audience appeals to. Hence, this leads to

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Publication Date
Sat Jul 01 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
Evaluation of the Antibiofilm Activity of Laurus nobilis Leaves Extract and Assessment of Its Effect on fimA and papC genes in Escherichia coli isolates
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Background: The beneficial gut bacterium E. coli can cause blood poisoning, diarrhoea, and other gastrointestinal and systemic disorders. Objective: This study amid to examines the antibiofilm activity of Laurus nobilis leaves extract on E. coli isolates and compares pre- and post-treatment gene expression of fimA and papC genes. Subjects and Methods: Ten isolates of E. coli were obtained from the Genetic Engineering and Biotechnology Institute, University of Baghdad, which was previously collected from Baghdad city hospitals and diagnosed by chemical tests, the diagnosis was confirmed using VITEK-2 System. The preparation of the aqueous and methanolic Laurus nobilis leaves extracts was done by using the maceration method and Soxhlet appara

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The effect of some short-term debt instruments on the money supply and its effect on the production of wheat crop in Iraq during the period (1990_2018).
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The research aims to show the effect of some short-term debt instruments (central treasury transfers, cash credit granted to the government by commercial banks) on the production of the wheat crop in Iraq, through its effect on money supply during the period (1990-2018), As the study includes two models according to the statistical program (Eviews9), the first model included measuring the effect of short-term debt instruments on money supply, and the second measuring the extent of the money supply's impact on Wheat crop production, as the results of the standard analysis showed that the short-term debt instruments used in the model were Significant effect on wheat crop production indirectly through its effect on money supply, As

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Publication Date
Sun Mar 06 2022
Journal Name
Al–bahith Al–a'alami
News framing of the Israeli aggression on Gaza in 2021 on i24 Israeli channel.
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The study aimed to identify the news framing on the Israeli Arabic-speaking i24 channel of the Israeli aggression on Gaza -2021 by analyzing the channel’s Program “this evening”. The study used the media survey method, and in its framework, it relied on the content analysis method for the program’s episodes from May 5, 2021 AD until June 4, 2021 AD, with 22 episodes. The study showed the program’s interest in launching the Palestinian resistance’s rockets significantly, followed by the Israeli military operations, and the program’s reliance on correspondents largely as a source of news material related to the aggression. It also proved that a news report and a reporter's report was the most important form of presenting news

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Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Determination of the Impact of Electronic Health Information Systems upon Medical, Medical Backing and Administrative Decisions in Al-Kindy Teaching Hospital
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Objective(s): To determine the impact of the electronic Health Information Systems upon medical, medical Backing and administrativedecisions in Al-Kindy Teaching Hospital. Methodology: A descriptive analytical design is employed through the period of June 14th 2015 to August 15th 2015. A purposive "non- probability" sample of (50) subject is selected. The sample is comprised of (25) medical and medical backing staff and (25) administrative staff who are all involved in the process of decision making in Al-Kindy Teaching Hospital. A self-report questionnaire, of (68) item, is adopted and developed for the purpo

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Impact of credit risk on cash and undertaking credit facilities
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The aim of this research is to demonstrate the impact of credit risk on the banks of the study sample on the granting of loans and credit facilities, and try to reduce the size of credit risk to banks as a result of granting loans and credit facilities, credit risk is the oldest form of risk in financial markets. Every financial institution takes a degree of risk when it gives loans and credit facilities to companies and customers, It is exposed to financial losses when some borrowers fail to repay their loans as agreed, and at the same time credit facilities are the most profitable operations of the bank as it is the most profitable banking operations than other operations, so it represents the research communit

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Publication Date
Mon Aug 25 2025
Journal Name
Al Ghary Journal Of Economic And Administrative Sciences
The impact of strategic knowledge on strategic improvisation: an exploratory study of some private hospitals in the city of Baghdad
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Publication Date
Fri Jul 01 2022
Journal Name
Translation & Linguistics
TO THE QUESTION ABOUT THE USE OF METAPHORS IN THE CREATION OF ART (ON THE EXAMPLE OF THE STORY BY D. RUBINA "YOU AND ME UNDER THE PEACH CLOUDS")
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The article reflects the results of the analysis of the use of metaphors when creating the image of the main character of the story by D. Rubina "You and me under the peach clouds" - a pet, a dog named Kondraty. Through metaphorization, the image of the dog is filled by the author with purely human qualities, thus passing into the category of a full member of the family. The article is a continuation of the study of the work of D. I. Rubina.