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استخدام محاسبة التكاليف في أحتساب تكاليف المؤسسات التعليمية: دراسة تطبيقية في جامعة بغداد
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The institutions of higher education and scientific research are the strategic institutions in the field of investing the human resources.

 

Expenditure on such institutions is considered a long – term investment. Thus, the financial balancing in such institutions is not a traditional one.

These institutions are not for profit organizations.

Accordingly, they need to have accounting data that are calculated on an agreed upon cost basis due to the continuous growth in the expenditure on the services rendered by these institutions. These calls for the availability of tools that help rationalize the expenditure.

Cost Accounting system is capable of providing the useful data for such purposes and guiding the work of these institutions as well as getting to the costs of services in order to compare them with the quality of the rendered services to achieve the aim of providing the best service with the least possible cost.

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Publication Date
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
الممارسات التدريسية لتدريسي أقسام كليات التربية جامعة بغداد في ضوء دوافع التعلم
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Find aimed to reveal the teaching practices of the teaching faculties of education departments of the University of Baghdad in the light of the motives of learning from the perspective of students . Researcher selected the research community in a deliberate humanitarian sections of students and faculties of education for girls and IbnRushd . Ed reached basic research sample ( 400 ) students were numbers search tool questionnaire , and included (30) paragraph . In processors statistical data , use the weighted average and the weight percentile , results have shown that it is more paragraphs which received wide acceptance from the viewpoint of students ( do not make fun of the students' answers wrong but corrects and discussed with them )

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
The relationship between organizational culture and administrative creativity among colleges' deans and their assistants in Baghdad University
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Generally, the academic facilities necessitate specific criteria to be under the regional standards such as creative leaders, and a positive climates that induce to create an organizational culture within the academic institution. Consequently, these variables promote to improve the educational and administrative performance pursuing to achieve the general objectives. Thus, the current research aims to explore the level of privileged organizational culture among Baghdad University Colleges, explore the administrative creativity of deans and their assistants in addition to identify the relationship between them. The researchers prepared two instruments which were distributed among (70) individual of the targeted sample to collect the requ

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Publication Date
Sun Apr 06 2014
Journal Name
مجلة البحوث التربوية والنفسية
الذكاء الروحي لدى عينة من طلبة جامعة بغداد في ضوء بعض المتغيرات
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هدف البحث التعرف على الذكاء الروحي لدى عينة من طلبة جامعة بغداد فضلا عن التعرف على الفروق بين الطلبة في الذكاء الروحي وفق متغير النوع ( الذكور- الإناث) ، ومتغير التخصص الدراسي ( علمي – إنساني) ومتغير المرحلة الدراسية ( المرحلة الأولى-المرحلة الرابعة) تألفت عينة البحث من (300) طالباً وطالبة ، وتم تطبيق - مقياس الذكاء الروحي وهو ( من إعداد الباحثة) ، وقد اسفرت نتائج البحث عن:--إن طلبة جامعة بغداد( عينة البحث) تمتعوا بمست

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Publication Date
Sat Jan 01 2011
Journal Name
جامعة بغداد - كلية التربية للبنات - قسم العلوم التربوية والنفسية
تقويم برامج الأنشطة الطلابية في جامعة بغداد من وجهة نظر إدارتها والطلبه
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Publication Date
Mon Oct 01 2012
Journal Name
Al–bahith Al–a'alami
Semantic Confusion of the Term in Cultural Pages for Students of College of Arts (University of Baghdad)
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The research is exposed to an important issue, related to communication obstacles that prevent the media message contained in cultural topics published in local newspapers to reach the hands of the readers; or related to lack of awareness of aspects of that media message, Because it contains immersed vocabulary in elitism where, sometime, the average reader of the newspaper of medium-sized educated, and even the academic reader are unable to decode it and understand its significance.

After determining the problem of the study and the tools that the researcher wants to use to accomplish his research, a sample of students of college of Arts at the University of Baghdad was selected. As they are clo

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Crossref
Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Spiritual intelligence in a sample of students from the University of Baghdad in the Light of some of the variables
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The research aims to identify intelligence spiritual among a sample of students Baghdad University as well as to identify the differences between students in intelligence spiritual according to variable type (male - female), and variable area of ​​study (Science - a human) and variable (First grade - fourth grade), The research sample consisted of (300) students, were applied scale search - a spiritual Intelligence Scale (prepared by the researcher), has resulted in the search results for: -

The students of the University of Baghdad (sample) enjoyed a high level of spiritual intelligence.
- There are no differences between males and females in the spiritual intelligence.
- There

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Publication Date
Sun Jan 01 2012
Journal Name
Journal Of Educational And Psychological Researches
الصعوبات التي تواجه البحث العلمي في جامعة بغداد من وجهة نظر التدريسيين
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The problem of the study lies in the need for standing on the justifications, reasons and difficulties that face the scientific research matter at Baghdad university. The importance of this study lies in the fact of being scientific research one of the most important methods in developing the teaching members performance efficiency which contributes in teachers contact with the modern developments that emerge in work. That matter which reflexe on the educational process and the scientific production in their universities.

And the research goal is summarized in identifying the difficulties that is facing the scientific research at Baghdad university from the point of view of the lecturers, and also to ide

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Publication Date
Sun Jan 01 2017
Journal Name
مجلة الدنانير
تعزيز الممارسات الفردية والجماعية لتحقيق متطلبات راس المال المعرفي في جامعة بغداد
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Publication Date
Thu Feb 21 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Re-engineering Business Processes in Continuous Improvement: Exploratory Statement of The Views of a Sample of The Faculties in The Law, Administration and Economy- University of Baghdad
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The present study aimed to investigate the effect of re-operations engineering business in continuous improvement, as the rapid development of service activities generally private and the great diversity in the goals of its operations and programs of the university and the service has led to the increasing importance of re-operations engineering business as well as continuous improvement so began to study the relationship between the re engineering and continuous improvement of university service, and applied study on a sample of professors from the faculties of administration, economics and law. Find and reach to several conclusions, notably that the preparation of the teaching staff training sessions on how to use modern teaching

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Crossref
Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The influence of human resources Accounting on cost reduction
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The development of human resources training programs has an applied and important role in the preparation of human cadresin terms of capacity to absorb technical sciences and skills and scientific and practical practices at faster rates in order to bealighed with continous development. Hence the recognition of the significant role that human resources play in the economy of any country,which has stressed the interest towards the economic unity of the qualified staff that it needsin atimely manner through the ongoing training process in the era of high technology day by  day  In this regard ,the current research deal with accounting of human resources and its impact on reducing costs in the military establishment and the

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