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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
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
The Natural Consideration of Dairy Products in Baghdad Governorate
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The purpose of this research its study of Natural Consideration that contributed in turning of Dairy products in Baghdad Governorate , this subject deal with centered geographical location in the midlle of Iraq ,it’s also main market in discharge and marketing to rest of Iraqi’s governorate pointed to it’s an active role in localized of it’s factory(milk ,cheese,cream ,butter, yoghurte)and it’s constant ,thus distributedin all district of Baghdad ,flat governorate surface encourage this industry ,also climate (temperature, wind, (it’s speed and it’s direction) ,rainfull and relative wet) also water resources and it’s influenced that nessacity of production process with important inculclusion that researcher came out throu

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Level of Spiritual Intelligence Among Students of Educational Psychology Course at Jerash University in The Light of Some variables
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This study aimed to determine the level of spiritual intelligence among students of educational psychology course at the Jerash University. and whether this level of varies depend on the gender of the student as well as the college type. The study sample consisted of (180) male and female students of bachelor students at the University Jerash, in the second semester of academic year2014-2015. The main results of the study were that the level of spiritual
Intelligence of Jerash University students was high. More over There were no statistically significant differences at the level of significance (0.05) due to the effect of gender, college type or academic achievement

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Employing Microteaching in Acquiring Teaching Skills for Students Teaching The Basic Stage in Al-Aqsa University- Gaza
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The study aims to identify the effectiveness of employing microteaching in acquiring teaching skills of students teaching basic stage in Al-Aqsa University. The two researchers used the experimental method and a quota sample consisted of a group of (80) students who were distributed on the university two branches in Gaza and Khan younis and on males and females equally, and on four teaching courses counted (20) students for each. The study tool represented in an observation card ,and the results showed statistically significant differences between the level of all the skills of teaching and between the standard rate (75%) in favor of teaching skills, also showed statistically significant differences attributed to the variable of the univ

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of Electronic human resources management practices in the sustainability of knowledge capital
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Abstract:

The aim of the research is to highlight the role of electronic human resources management practices in the sustainability of knowledge capital as one of its success factors, as well as the diagnosis and interpretation of the relationship between research variables and their dimensions. The research problem is that the University of Babil implements some electronic human resources management practices not in a complete way, The level of its application and the problems it faces, as well as the extent to which these practices reflect the knowledge capital and sustainability in the university, and highlights the importance of research as it is concerned with the electronic aspects and achieve the competitive advant

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Crossref
Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Life Management Strategies among Mosul University Academics
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The study aims to measure life management (in its various approaches) among   university academics and to identify the differences among life management strategies (in its various approaches) in regard of gender (male, female), field of education (scientific, humanitarian) and title (assistant lecturer, lecturer, assistant professor, and professor). The study sample consisted of (246) male and female academics from four colleges (Arts, Science, Science education, and Humanitarian Science Education). To achieve the goals of the study, the researchers used the Freund & Baltes (2002) life-management strategies scale after translating it and determining its parameters of reliability and validity. The statistical analysis of the

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Publication Date
Sun Oct 01 2006
Journal Name
Journal Of Educational And Psychological Researches
قياس المسؤولية الاجتماعية لدى طلبة جامعة القادسية
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أهمية البحث والحاجة إليه:

تبدو لنا المسؤولية الاجتماعية بأنها أحدى الخصائص التي يكتسبها الفرد من بيئته الاجتماعية, بتأثير مجموعة القيم التي تحكم سلوك الأفراد في ذلك المجتمع فتبدأ المسؤولية الاجتماعية بأولى صورها على شكل إدراك الفرد لمتطلبات المجتمع وإدراكه لدوره في المساهمة في أنجاز تلك المتطلبات, وفي الواقع إن الإدراك لوحده لا يكفي لان يمارس الفرد مسؤوليته داخل المجتمع, فيظهر المستوى الأخر و

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
The Degree of Practicing Citizenship Values by Bisha University Students
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Abstract

 

The study aims to identify the degree of citizenship values practiced by Bisha University students and identify the impact of gender, college, and academic level, on the degree of the practice of University students for citizenship values. The researcher used the descriptive-analytical method including a questionnaire of (44) items. To process the data, the researcher applied the computational averages, standard deviations, percentages, and T-test. The questionnaire was implemented on a sample of (600) of the 2 and 8 levels during the second semester of the academic year (2020-2019) at Bisha University. The study findings revealed that the degree of the pra

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of using the Relative Strength Index in Making Speculation Decision in Stock: Applied Research in the Iraq Stock Exchange
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 The relative strength index (RSI) is one of the best known technical analysis indicators; it provides the speculators by prior signals about the future stock’s prices, and because the speculations in shares of companies which listed in the Iraq Stock Exchange have a high degree of risk, like risk of shares prices felling, so the speculators became committed to use some methods to reduce these risks, and one of these methods is the technical analysis by using the relative strength index (RSI) which enable the speculators of choosing the right time for buy and sell the stocks and the right time to enter or leave the market by using the historical rice data. And from here the problem of the research formulated as “Is the using of

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Crossref
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of the Portal System in Achievement Motivation and Cognitive of Fifth Grad Students in Geographic Literary Material
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The study aimed to identify the impact of the use of systemic approach in the collection of geographical material and cognitive motivation when fifth grade students of literary, experimental design researcher adopted a partial seizures, and telemetric to two unequal one experimental and the other officer.
The sample consisted of fifth grade literary students from secondary (inherent) for Boys in Baghdad (the Republic of Iraq. (By Mjootain, and the number of students of each group (30 students). And has rewarded the two groups, in the variables (chronological age, average scores half-year, degree IQ),
Promising researcher himself requirements of research to determine the scientific material and teaching plans and the formulation of

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
أثر استخدام الأسئلة التحضيرية في تنمية الثقة بالنفس عند طالبات الصف الثاني متوسط في مادة التاريخ
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    The world witnessed variables influenced on entirely education essential mean  to grantee the required adaption  of  inner  and external motivations circumstances   this gives us opportunity of  the best selection means to achieve the goals  for progress individual and community  .                        

 From here appeared the needs of  scientific study  interest in  new styles of education locate the old place that  become non able to  granting  students  and their tendency  n

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