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استخدام تحليل الانحدار لتحديد سلوك التكاليف الصناعية غير المباشرة: Using regression Analysis to determine the behavior of the factory overhead costs

That our focus on cost industrial indirect lies in the fact that the relative importance of these costs compared with elements other costs have increased significantly and in the environment of modern industrial and multiple clauses due to reliance on mechanization high in production and that led to lower cost labor as a natural result of the use of machinery and equipment of high-tech programmed, which requires control and tighten control on this type of an attempt by officials costs reduced to its borders possible requirement to maintain quality.

The method is simple linear regression and multiple, one efficient and effective methods to achieve these goals in the light of modern environmental conditions and neglected used by most of our industrial facilities, where is the appropriate way to determine the behavior of industrial indirect costs.

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة تحليلية لظاهرة الفساد الاداري والمالي في بعض المؤسسات الصحية لمحافظة القادسية: An analytical study of the phenomenon of administrative and financial corruption in some health institutions in Al-Qadisiyah Governorate

Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

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Publication Date
Wed Nov 20 2024
Journal Name
Journal Of Babylon Center For Humanities Studies
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Publication Date
Thu Oct 01 2009
Journal Name
Journal Of The College Of Languages (jcl)
The Quest for Stability in Willa Cathar’s Novle My Antonia

    Willa Cather (1873-1947) sought to capture the gradation of human emotion through carefully selected descriptive and narrative touches and firmly controlled management of dramatic scenes, situations, dialogue, and point of view. Cather’s novels and stories drew increasingly upon her personal experiences and memories.

    The old settlement of Virginia and the new lands of Nebraska formed the bedding ground for Willa Cather’s talents; so did the layers of memory she found across the North American continent, from New Mexico to Canada. She saw the full-blooded European immigrants, Czechs and Swedes, plowing the unbroken land, on the way up from peasants to proprietors.

  &nbsp

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Publication Date
Mon Oct 28 2019
Journal Name
Journal Of Legal Sciences
International Commercial Arbitration and the Possible Application Thereof in Iraq

 International commercial arbitration is a special judicial system based primarily on an agreement, be it an arbitration clause or an arbitration agreement (compromise), between

parties to a dispute. It is therefore a system aiming at settling commercial disputes by submitting them to a single arbitrator, or an arbitral panel, or an arbitral tribunal (e. g. , the

International Court of Arbitration). It is therefore also a means for settling an existing or future dispute that entails refraining from resorting to the competent judiciary. It is also

an extra – judicial action aiming at establishing justice between people. The aim of arbitration is to bring justice to parties in conflict, but it

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Using the Elzaki decomposition method to solve nonlinear fractional differential equations with the Caputo-Fabrizio fractional operator

The techniques of fractional calculus are applied successfully in many branches of science and engineering, one of the techniques is the Elzaki Adomian decomposition method (EADM), which researchers did not study with the fractional derivative of Caputo Fabrizio. This work aims to study the Elzaki Adomian decomposition method (EADM) to solve fractional differential equations with the Caputo-Fabrizio derivative. We presented the algorithm of this method with the CF operator and discussed its convergence by using the method of the Cauchy series then, the method has applied to solve Burger, heat-like, and, couped Burger equations with the Caputo -Fabrizio operator. To conclude the method was convergent and effective for solving this type of

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using Regression Analysis as Analytical Procedure to Facilitate the Decision-Making Process in The Tax Audit: An Applied Research in the General Commission of Taxes

This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

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Publication Date
Thu Oct 01 2020
Journal Name
العلوم الانسانية والاجتماعية
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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
RESPONSE OF FABA BEAN TO PLANTING DISTANCE BETWEEN PLANTS AND SPRAYING WITH NANO AND TRADITIONAL BORON: RESPONSE OF FABA BEAN TO PLANTING DISTANCE BETWEEN PLANTS AND SPRAYING WITH NANO AND TRADITIONAL BORON

A field experiment was conducted during winter season of 2021 at a research station of college of agricultural engineering sciences, university of Baghdad to determine the response of active fertility percentage and seed yield and its components of faba bean (Vicia faba L. cv. Aguadulce) to distance between plants and spraying of nano and traditional boron. A Randomized Complete Block Design according to split-plots arrangement was used at three replicates. The main plots were three distances between plants (25, 35 and 45 cm), while the sub plots including spraying of distilled water only (control treatment), spraying of boron at a 100 mg L-1 and spraying of nano boron at two concentrations (1

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Publication Date
Mon Aug 27 2018
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study on Doweled Expansion Joints on Behavior for Plain Concrete Pavement System

This paper deals with load-deflection behavior the jointed plain concrete pavement system using steel dowel bars as a mechanism to transmit load across the expansion joints. Experimentally, four models of the jointed plain concrete pavement system were made, each model consists of two slabs of plain concrete that connected together across expansion by two dowel bars and the concrete slab were supported by the subgrade soil. Two variables were dealt with, the first is diameter of dowel bar (12, 16 and 20 mm) and the second is type of the subgrade soil, two types of soil were used which classified according to the (AASHTO): Type I (A-6) and type II (A-7-6). Experimental results showed that increasing dowel bar diameter from 12 mm to 20 mm

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Crossref
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Publication Date
Fri Jan 13 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
A short-term comparison between the effect of two different concentrations of methotrexate on ovarian tissues and function of female albino rats: A short-term comparison between the effect of two different concentrations of methotrexate on ovarian tissues and function of female albino rats

Back ground: methotrexate is an antifolate that is widely used in cancers and inflammatory or auto- immune diseases, it is also known to be contraindicated in pregnancy, breast feeding and not recommended in patients planning to be parents since it has a harmful effect on fetus and gonads.

    Ovarian function can be evaluated by certain parameters like the levels of female hormones or anti- Mullerian hormone which is considered as a good indicator for this purpose or histopathological examination of ovarian follicles especially the primordial follicles.

  Objective: the aim of this study is to determine the effect of two different concentrations of me

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