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استخدام محاسبة التكاليف في أحتساب تكاليف المؤسسات التعليمية: دراسة تطبيقية في جامعة بغداد

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
Thu Nov 09 2023
Journal Name
Journal Of Intelligence Research
الوعي بالتدوير الكيميائي وعلاقته بالتفكير العلمي لدى طلبة قسم الكيمياء في كلية التربية للعلوم الصرفة ابن الهيثم

يهدف البحث التعرف على مستوى الوعي بتقنيات إعادة التدوير غير الميكانيكية التي يجري تطويرها حاليًا في قطاع "إعادة التدوير الكيميائي" الجديد لدى طلبة كلية التربية للعلوم الصرفة -ابن الهيثم. تكونت عينة البحث من (198) طالبا وطالبة من قسم الكيمياء للعام الدراسي (2021-2022) من أصل(250) أي (79%) من مجتمع البحث لدراسة الفصول الصباحية و(50) طالباً وطالبة من أصل (73) أي (68٪) من مجتمع البحث لدراسة الفصول المسائية لطلبة المرحلة الرابعة.وت

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Publication Date
Fri Dec 16 2022
Journal Name
Journal Of The College Of Languages (jcl)
The official business style of the Russian literary language. Problems of formation.: Официально-деловой стиль русского литературного языка. Проблематика формирования.

In the article we consider features of official style, its functions and factors which influence the definition of the style. The topicality of the issue can be explained by rapid development of market economy which affects in its turn business correspondence. In this regard, there are a lot of cliché, terms and professionalisms appeared recently. Only correct usage of them can serve as a key to successful communication in Russian as well as other languages. This work highlights documents that are part of the diplomatic style such as declarations, credentials, notes, resolutions and other documents. The administrative style can include orders and instructions.

Аннотация.

 В данной статье рассмо

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Academic Accreditation From The point Of view The Teaching Staff Of Iraqi Expatriates And Its Impact On Strategic Performance Of Institutions Of Higher Education - Field Research

Abstract

       The Research Includes Two Variables : First , Academic Accreditation with his dimensions ( Educational Context , Educational Inputs , Educational Process , Educational Outputs , Feedback ) , And The Second : Strategic Performance With His dimensions ( Financing , Satisfaction Stakeholders , Internal Processes , Learning And Growth ) , The Research Highlights On The Academic Accreditation System Which Is Considered A Major And Important Systems Can Through Which Administration Of Activities And Programs Institutions Of Higher Education , As This research aims to determine his relationship And The Extent Of Its Effect In The Strategic Performance , And It Includes The Research C

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and analyzing the effect of foreign debt on the gross domestic product in Morocco for the period 1990-2017 using the ARDL Test

 

The research aims to identify the magnitude of the impact of external debt on the gross domestic product in Morocco, and the importance of research lies in the role that external debt plays in addressing structural imbalances, if it is best disposed of according to well-studied economic plans by specialists in this regard, especially if these debts are directed with Other resources, as it helps pay the costs of these debts (debt servicing) that the external debt also raises the level of gross domestic product, and the research starts from the hypothesis that: There is an effect of foreign debt on the GDP in Morocco, has contributed in one way or another to The exacerbation of the external debt, which affected the m

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of financial reporting for non-current assets impairment in enhancing the relevance accounting information

  This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Article The problem of nuclear proliferation and its impact on the formula of strategic balance in the Middle East after the events of September 11, 2001

The issue of nuclear proliferation is one of the most vital issues as it reflects a form of dealing in the field of international relations. Therefore, the Middle East region has taken great interest in reducing the levels of nuclear armament and acquiring nuclear power within the strategic framework of the international and regional powers. The establishment of a nuclear-weapon-free zone in the Middle East region is currently one of the most important international and regional arrangements for controlling the levels of nuclear proliferation and attempting to build a state of stability and balance. In the Middle East and the world. The importance of the research comes from the fact that it deals with an important and vital issue

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Building the optimal portfolio for stock using multi-objective genetic algorithm - comparative analytical research in the Iraqi stock market

Abstract:

The main objective of the research is to build an optimal investment portfolio of stocks’ listed at the Iraqi Stock Exchange after employing the multi-objective genetic algorithm within the period of time between 1/1/2006 and 1/6/2018 in the light of closing prices (43) companies after the completion of their data and met the conditions of the inspection, as the literature review has supported the diagnosis of the knowledge gap and the identification of deficiencies in the level of experimentation was the current direction of research was to reflect the aspects of the unseen and untreated by other researchers in particular, the missing data and non-reversed pieces the reality of trading at the level of compani

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Effect of COVID-19 on the Role of Renin Enzyme and ACE2 and Hormones in PCOS Females

Polycystic ovary syndrome (PCOS) is the most endocrine problem in women of regenerative age. PCOS women typically belong to an age and sex group which is at higher risk for severe coronavirus disease (COVID-19). COVID-19 targets cells through angiotensin-converting enzyme 2 (ACE2) receptor presents on cells in veins, lungs, heart, digestion tracts, and kidneys. Renin-Angiotensin System (RAS) over activity has likewise been described in metabolic disorders; type 2 diabetes mellitus (T2DM), and conditions shared by women with polycystic ovary condition. The point of this study is to know the job of renin and ACE2 in PCOS and coronavirus and its relationship with hormones and other metabolic parameters related. The study groups consist of 1

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Isolation and Identification of Polyethylene Terephthalate Degrading Bacteria from Shatt Al-Arab and Sewage Water of Basrah City

Biodegradation is utilizing microorganisms to degrade materials into products that are safe for the
environment, such as carbon dioxide, water, and biomass. The current study aims to isolate and characterize
bacteria with polyethylene terephthalate (PET) degradation ability isolated from Shatt al-Arab water and
sewage from Basra, the bacteria were identified as Klebsiella pneumonia. According to the findings, the
isolates showed a highly significant difference in degradation of PET (24% during 7 days) and the percent of
degradation increased to 46% at 4 weeks compared to the control. The study also involved determining the
optimum temperature of K. pneumonia growth, which was 37°C, while the preferred

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Evaluation of Some Heavy Metals, Their Fate and Transportation in Water, Sediment, and Some Biota within AL-Musayyib River, Babylon Governorate, Iraq

This study estimated seven heavy metals (Fe, Cu, Zn, Pb, Ni, Cd, Cr) in water (dissolved and particulate phase), sediments and some aquatic organisms including two species from aquatic plants (Ceratophyllum demersum&Phragmites australis); one species of clam (Psedontopeses euphratics) and two species from fish (Oreochromis aureus& Leuciscus vorax)in four sites within Mashroo AL- Musayyib channel project/ branch  of Euphrates river, Babylon , medial of Iraq . This aims to show the concentration of these elements, their fate and the mechanisms of their transmission through the food chain in this lotic aquatic system ; also in addition to examining  some physicochemical properties of ri

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