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
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The interactive role of high performance work systems in the relationship between high Involvement management practices and strategic Entrepreneurship / case study at Diyala State Company
...Show More Authors

The research aims to form a clear theoretical philosophy and perceptions about strategic Entrepreneurship through the relationship between high Involvement management practices, the basis in creating that leadership and high-performance work systems as a support tool in achieving them according to the proposals (Hitt et al, 2011), in an attempt to generalize theoretical philosophy and put forward how to apply it within The Iraqi environment, and on this basis the problem of the current research was launched to bridge the knowledge gap between the previous proposals and the possibility of their application, aiming to identify the practices of high Involvement management and the possibility of high-performance work systems and thei

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
An Evaluative study for the Arabic language course program: An Evaluative study for the Arabic language course program
...Show More Authors

Abstract
Language is one of God’s blessings to human beings through which he
distingushed them from other creatures, then how if this language was arabic.
God honored this language and in which he descended his Gracious Boole
that gave it glory and magnificance, and made it an immortal revelation to the
arab nation in their poetry, oration, history and human tendency to the life of
knowledge, mind leadershipe, innovation and progress.
This study aimed at evaluating the arabic language come program for
the new teachers. The sample was of (25) participants who were shown a
questionaire consisting of (60) items distributed on (9) fields. Then, the data
was processed statisically by using preauency rate, Kai s

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Educational Leadership
...Show More Authors

This research deals with a problem of a large degree of importance. As globalization
has caused the emergence of global market for education. And it began the spread of
information technology leaves its impact on the attainment within the school in more than
field.
Therefore, it is necessary to find effective educational leadership could keep up with
developments in the field of education. Therefore this research interested in recognition the
foundations of effective educational leadership in terms of functions, and the preparation of
educational leaders. Accordingly, research has included three chapters, the first chapter
discusses the general frame work of the study contains the problem of the research, its
i

... Show More
View Publication Preview PDF
Publication Date
Mon Aug 18 2025
Journal Name
Tikrit University Journal For Rights
مصاريف الخصومة "دراسة مقارنة"
...Show More Authors

View Publication
Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
ألواح الرصاص دراسة تاريخية
...Show More Authors

When talking about Andalusia in the period of time after the handover of the city of Granada

View Publication Preview PDF
Crossref
Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
Commercial Blocs Geo-economics Study
...Show More Authors

The scientific and practical importance of this study lies in analyzing the phenomena of commercial blocs as a means of managing the future struggle as Zbigniew Brzhenski in his book Our of Control which was translated into Arabic under the title of (chaos) in 1993. The most important phenomenon of the 21th century is the geopolitical phenomenon presented by the international blocs. That is, the new regime will be united in the form of economic blocs and political alliance. Consequently, the future struggle will be economic in nature under the chaos which the new order is living.  Under the retreat of the  economy that effected the industrial countries and the world countries which have become unable to treat the crisi

... Show More
View Publication Preview PDF
Publication Date
Thu Jul 29 2021
Journal Name
Arab Science Heritage Journal
اهمية دراسة المصادر التاريخية
...Show More Authors

تقوم الدراسات التاريخية في مصدر تاريخي 

View Publication Preview PDF
Crossref
Publication Date
Tue Sep 20 2022
Journal Name
Arab Science Heritage Journal
الواح الرصاص دراسة تاريخية
...Show More Authors

When talking about Andalusia in the period of time after the handover of the city of Granada, we find many historical issues thatIt deserves to be studied, including the lead plates, those plates about which opinions differed, and they formed a puzzleIt still needs to be explained in many respects.

View Publication Preview PDF
Publication Date
Tue Jun 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Kinetic Study of Esterification Reaction
...Show More Authors

The Esterification kinetics of acetic acid with ethanol in the presence of sulfuric acid as a homogenous catalyst was studied with isothermal batch experiments at 50-60°C and at a different molar ratio of ethanol to acetic acid [EtOH/Ac]. Investigation of kinetics of the reaction indicated that the low of [EtOH/Ac] molar ratio is favored for esterification reaction, this is due to the reaction is catalyzed by acid. The maximum conversion, approximately 80% was obtained at 60°C for molar ratio of 10 EtOH/Ac. It was found that increasing temperature of the reaction, increases the rate constant and conversion at a certain mole ratio, that is due to the esterification is exothermic. Activity coefficients were calculated using UNIFAC progra

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 07 2013
Journal Name
Journal Of Educational And Psychological Researches
الخرائط المعرفية ( دراسة نظرية )
...Show More Authors

Cognitive mapping in humans is the process of coding, storing, and processing information that. Can be used in special behavior . Several scientific Domains interfere in the concept of cognitive maps including cognitive Psychology and environmental Psychology. Three papers at the start of the last century introduced the concept of cognitive maps ,  ( Gulliverʼs  ,1908 ) brief note mentioned such maps in the context of teaching children orientation and there was a paper published by                ( Hutorowicz , 1911 ) comprising an abridged translation of a monograph written by ( B .F .Adler ) o

... Show More
View Publication Preview PDF