Preferred Language
Articles
/
jpgiafs-610
استخدام محاسبة التكاليف في أحتساب تكاليف المؤسسات التعليمية: دراسة تطبيقية في جامعة بغداد
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
The Noun Phrases Used İn Nacati Bey's Divan: Necâti Bey’in Divanında İsim Tamlamalarının İncelenmesi
...Show More Authors

The aim of this study is to examine the noun phrases used in Nacati Bey's divan. In this study, we have discussed all kinds of phrases including Arabic and Persian compositions. Because at that time the use of Arabic and Persian compounds was very common.

       In the introduction, I briefly discussed some of Necati's life. I have benefited from valuable resources. Among these, Zeynep Korkmaz, Muharrem Ergin, Fuat Bozkurt and others.

      In this study, I have dealt with the subject and type of noun phrases in detail and one by one. In this divan, Persian and Arabic noun phrases are also included. We have been mentioned and explained in this study.

View Publication Preview PDF
Crossref
Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Abstract Expressionist features in drawings by Eric Bartot and Serwan Baran " A Comparative Study": علي ابراهيم مردان
...Show More Authors

  Amidst the changes resulting from the subject matter of expression in art. The necessity of searching for the expressive features of thought that leaves different imprints with aesthetic features and values which called for re-modifying the expressive vision of contemporary drawings. Therefore, this research has been concerned with the study of (abstract expressive features in the drawings of (Serwan Baran) and (Eric Barto) - a comparative study), and the research includes four chapters. The first chapter is devoted to explaining the research problem, its importance, need, purpose, and limits, then determining the most important terms mentioned in it. Where the research problem dealt with the subject of abstract expressive feature

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of investment climate indicators in stimulating economic growth: a standard study For Malaysia 1990-2016
...Show More Authors

In globalization, the world became open area to competition for the attractive of investment, and the abilities of each country to win the confidence of investors depend upon the preparation to optimize circumstances.   The competitiveness is an essential means of expanding the capacity of developed to coexist in an international environment characterized by globalization. While competition describes the market structure, the behavior of investors and business, competitiveness is interested in the evaluation of business performance or countries and compare them in the conditions of competition available in these markets. Regarding Malaysia, which is depend on FDI-Export- Led Growth strategy,  it has taking on diffe

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
Expressive Topics in Plastic Art Achievement A comparative study between Gustav Klimt and Star Kauusch
...Show More Authors

 Schools and artistic trends derive their themes from artistic styles and styles as methods followed by the artist to express his themes embodied in the values of artistic and plastic elements as symbols and signs that can be described according to the type of art school and the extent to which the artist is influenced in employing them as a goal to achieve the plastic achievement in the painting, and from those vocabulary (human beings nature Life) as encoded messages that have an appearance and an interior, the appearance of which are forms, colors, formats and distributions of space and their interior meanings and semantics embody attitudes, events and circumstances that stem from the social depth and daily life and derive their comp

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Aug 20 2021
Journal Name
Iraqi Journal Of Laser
Effect of Low Energy Laser on the Healing of Tooth Extraction Wound: (Histological Study in Rat)
...Show More Authors

Aims: This study was done to investigate the effect of low energy laser therapy on bone healing at the extraction site. Materials and methods:(24) male albino rats were exposed to the extraction procedure of the maxillary first molar on the first day of a seven day experiment and these animals were divided into two main groups; the control group and the laser group. The laser experiment involved using (Ga-As infrared diode laser) from optodent by directing the probe over the extraction site. The control group consisted of 4 rats, and the laser group was subdivided into 5 subgroups of 4 rats each. The laser dose was as follows: B1: a single dose of 5 minutes immediately after extraction.,

... Show More
View Publication Preview PDF
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The mechanisms of generation of Unemployment in Iraq and its types and calculating the Disguised of it: Analytical Study for the period 2003-2015
...Show More Authors

     The objective of this study is to attempt to provide a quantitative analysis to the causes of unemployment  in Iraq and its mechanisms of generation, as well as a review of the most important  types of both visible and invisible unemployment, and an attempt to measure the disguised  unemployment  and analyze the causes. The problem of the research lies in the fact that the Iraqi Economy has been suffered  for  a long time although its characterized by abundant  physical and natural  resources, from the existence of the  phenomenon of unemployment  in the previous two types. Causing a lot of economic problems, represented by the great waste of resources and

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Aug 16 2025
Journal Name
Al–bahith Al–a'alami
THE IMPACT OF ENTERTAINMENT PROGRAMS IN ARAB SATELLITE CHANNELS ON THE SOCIAL BEHAVIOR OF IRAQI YOUTH (Field study)
...Show More Authors

Our research is based on the fact that the reflection of entertainment programs in Arab satellite channels on the social behavior of Iraqi youth … a field analysis of the Arab ldol program) and that its importance is the entertainment programs and their reflection on social behavior، which occupies
large areas of time from Satellite channels in the form of various episodes and each episode contains several categories، or in the form of templates and forms of various goals and contents، but the problem of
research boils down to (how far iraqi youth follow the entertainment programs in Arab satellite channels and what are the motives for watching the Program Arab ldol )) by For Iraqi youth and what are the positive and negative

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 19 2015
Journal Name
Al-academy
Aesthetic single-Baghdadi in the works of the ceramists Siham Saudi (analytical study): نعمات محمد رضا حسين
...Show More Authors

Baghdad (the capital of the Abbasid Caliphate, and his legacy oldest civilizations in history, with glory ethyl). 1. benediction this city landmarks archaeological evidence of their own Kkabbab mosques and forms gates and (Aelchenachel) 2, which adorn the walls of buildings and Chaababeckha high and palm trees, all these vocabulary inspired artists embody Baghdad warmest dissolved in their artwork and all those who lived and grew up in Baghdad embodied in his memory for the nights Beauties and their lights and Hoa_khasha. Ceramic Arts art one who embodied the most important symbols that represent the beauty and credited with Baghdad. And many Iraqis potters inspired single Baghdadi in their work, notably ceramists late arrows Saudi which

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jun 01 2007
Journal Name
Journal Of The College Of Languages (jcl)
Molla Mehmet Sadık'ın Kerkük'teki Eskide Bulunan Taş Köprü Adlı El Yazısının İncelemesi Açıklaması
...Show More Authors

Yaşıyan kuşağın unutulmaz aruz şairi tanınmış Hacı Mehmet Sadık. İzi
silinmez kaybin, bugünkü eski sitil şiirin gerçek sembolu olup yaşadığı bir çağa
yakın süre içinde yüzlerce ve yüzlerce beyit şiir söylemiş.
Her çevrede Türk doğup Türk yaşamak bahtıyarliğiyle övünen ozanımızın ,
seçkin bir çok şiirleri vardır.
Böylece kitap, dergi ve gazetelerde yayımlanmış sayısız şiirleri yanında
basıma hazır kitaplık şiir ve yazılarıda vardı. Gazetelerde yayımlanan şiirlerini
memleket dertlerine , değerli mert kişilerine gönüllerde yaşıyan ölülerine , yurdu
ve yurttaşı için iyilik güden devlet ve memleket büyüklerine ayırdığını
görmekteyiz.<

... Show More
View Publication Preview PDF
Publication Date
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Study of Effect of Diesel Fuel Energy Rate in Duel Fuel on Performance of Compression Ignition Engine
...Show More Authors

The aim of this work is to study the effect of diesel fuel percentage on the combustion processes in compression ignition engine using dual – fuel (diesel and LPG).

 The brake thermal efficiency increased with the increase of diesel fuel rate at low loads, and decreased when load increased. To get sufficient operation in engine fueled with dual fuel, it required sufficient flow rate of diesel fuel, if the engine fueled with insufficient diesel fuel erratic operation with miss fire cycles presented.

Dual-fuel operation at part load showed higher specific fuel consumption than straight diesl operation. At full loads, brake specific fuel consumption of duel fuel engine approaches that for diesel fuel values.

View Publication Preview PDF