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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
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Using Cluster Analysis In Determining The Variables Affecting The Evaluation The Growth Of Children At Different Levels
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In light of the increasing interest in Child-rearing in nurseries and kindergartens and the most important experiences gained by the child at this stage that form the basis for the subsequent stages of her/his physical mental and social growth.

The significance of the research concentrates the need to asses the affecting variables on the child growth to create opportunities for her/him to have intact rearing.

The research also aims to classify these variables at each age level and highlight its moral role.

The problem of the research is the lack of clarity of different variables impact of the child growth in different age levels in nurseries and kindergart

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Using the Strategy of Roundhouse in the Achievement of Fourth Grade Students of Computer and Their Attitudes towards It
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The research aims to identify the effect of using the strategy of Roundhouse on the achievement of fourth-grade students of computer and their Attitudes towards it. The research sample consisted of (61) fourth-grade secondary school students distributed into the experimental group consisted of (31) students study computer according to the Roundhouse strategy, and the control group consisted of (30) students follow the traditional method. The researcher designed an achievement test consisting of (30) items of multiple choice. To measure the attitudes of students towards the computer, a questionnaire of (32) paragraphs with three alternatives was designed by the researcher. The results showed that there is a statistically significant diffe

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Usage Features of the phraseological units in Russian political Discourse: Особенности использования фразеологизмов в российском политическом дискурсе
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This article examines the usage features of the phraseological units in Russian political discourse and the peculiarities of the phraseological units’ usage by politicians in their speeches.  The main focus is on the expressive and pragmatic functions of using phraseological units in political texts due to their evaluative and expressive nature.  The present article also examines the structural and stylistic changes of the phraseological units in political discourse.  Moreover, the work provides examples from the speeches of the Minister of Foreign Affairs of the Russian Federation S.V.  Lavrov.  As a result, the author comes to the conclusion that phraseological units make it possible to establish a contact be

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
identifying the reasons of electronic smoking spreading (VAPING) in the society with practical application using Analytical Factors
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We have investigated in this research, the contents of the electronic cigarette (Viber) and the emergence of the phenomenon of electronic smoking (vibing) were discussed, although the topic of smoking is one of the oldest topics on which many articles and research have been conducted, electronic smoking has not been studied according to statistical scientific research, we tried in this research to identify the concept of electronic smoking to sample the studied data and to deal with it in a scientific way. This research included conducting a statistical analysis using the factor analysis of a sample taken randomly from some colleges in Bab Al-medium in Baghdad with a size of (70) views where  (КМО) and a (bartlett) tests

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
Spread of Private Education: An Analytical Geographical Study of the Factors of their Appearance, Prevalence and Functional Competence in Baghdad: سيناء عدنان عبد الله, و أريج بهجت أحمد
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يهدف البحث إلى تقييم الكفاءة الوظيفية لمؤسسات التعليم الأهلي في أداء وظيفتها بمستوى عالٍ لتشبع حاجة سكان المدينة الذين فضّلوا التعليم الأهلي على التعليم داخل المؤسسات الحكومية مما أدى إلى انتشارها، وصولا إلى أهم الآثار المترتبة على ذلك الانتشار إذ نافست فيه مؤسسات التعليم الحكومي، بل وتنافست المؤسسات الأهلية فيما بينها لتقديم أفضل خدمة تعليمية للصراع من أجل البقاء، وتهدف أيضا إلى  إظهار الوجه السلبي ا

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Balancing the Multi Assembly line Using Ranked Positional Weight and COMSOAL Algorithms: Case Study at the Sewing line Factory (7) /the General Company for Leather Industries (GCLI/ Baghdad)
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      The problem of multi assembly line balancing appears as one of the most prominent and complex type of problem. The research problem of this dissertation is concerned with choosing the suitable method that includes the nature of the processes of the multi assembly type of the sewing line at factory no. (7). The State Company for Leather Manufacturing. The sewing line currently suffers from idle times at work stations which resulted in low production levels that do not meet the production plans. The authors have devised a flexible simulation model which uses the uniform distribution to generate task time for each shoe type produced by the factory. The simulation of the multi assembly line was based on assigni

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Educational value Implied in Secondary School Principals' weekly Speeches at Baghdad
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The research falls in to three sections: the first section has two parts; the first one includes a general description of the research: its   problem, aim, limitations, methodology, and the terminological definition. The second part presents historical background of the weekly school speeches in Iraq and their types. Section Two has two parts: the first is about the principles of writing weekly speeches, their elements, and principals, their conditions. As for the second part, it is about introducing four samples of weekly school speeches distributed as two taken from Al-karkh sector and two taken from Al-rusafa'a sector. The third section: analyzing the content of the sample and giving a short historical background abo

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Publication Date
Mon Oct 01 2007
Journal Name
Journal Of Educational And Psychological Researches
فاعلية المعلمين في تطبيق نموذج بنائي في تدريس العلوم للصف الثاني الاساسي في بغداد
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 هدفت هذه الدراسة الى التعرف على مدى فاعلية المعلمين في تطبيق نموذج بنائي في تدريس مادة العلوم للصف الثاني الأساسي . وقد استخدمت استراتيجيات نوعية في جمع البيانات وتحليلها . وأوضحت نتائج الدراسة ان المعلمين تقربوا أكثر إلى السلوك البنائي , وابدوا رغبة في استخدام استراتيجيات بنائية في تدريسهم للعلوم . واختتمت الدراسة بمجموعة من التوصيات .

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Knowledge Upgrading on Business Continuity:A Field Research in Private Colleges and Universities in Baghdad
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The research aims to study the effect of knowledge upgrade on business continuity in private colleges and universities in Baghdad. The research problem is summarized in the main question (were the academic leaders able to employ knowledge upgrading to enhance business continuity). The most important of this sector were the universities and the private college in the city of Baghdad as a field for this research, the researchers conducted a field visit to (10) universities or private colleges, the research sample consisted of (177) individuals from the deans of colleges and their assistants, as well as heads of scientific and administrative departments. The data was analyzed and the hypotheses were tested using the appropriate statistical

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Sustainable leadership and its impact on organizational happiness Analytical research in the General Tourism Authority in Baghdad
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      The current research aims to test the relationship of the impact of sustainable leadership as an independent variable in organizational happiness as a dependent variable, in the departments and divisions of the Tourism Authority, to come up with a set of recommendations that contribute to raising the level of organizational happiness in the authority. And based on the importance of the research topic in the General Authority, and the prominent role that this body plays in society, the researcher adopted the descriptive and analytical approach in carrying out this research, by collecting data from the departments and divisions staff of (160) respondents in an exclusively comprehensive

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