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استعمال نظام محاسبة المسؤولية في تقويم اداء مراكز الربح: بالشركة العامة للصناعات الجلدية
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Use the accounting system of responsibility in assessing the performance of the company profit centers of the leather industry Given the importance of the profit centers of the General Company for Leather Industries, where a circle of activity that is accountable responsible for them (the director) about what is happening with costs and achieve revenues other words, the profit center is the beginning of an independent company with revenues and costs contribute to achieving the objectives of the company as a whole, which is to achieve profits, which means the comprehensive work of the centers of the need to evaluate its performance permanent depending on the conversion rates of the Interior. It was relied on the company's production schedules for the period from 2008 through 2010 to determine the contribution of each of the profit centers in profits using the internal conversion rates Where the conversion price for the center of the seller is the market price and the price of conversion of the center of Jupiter is the variable cost we recommend using the General Company for Leather Industries sample two prices for the transfer to it is compatible with both the seller and the buyer and thus encourage officials to serve the goals of the company and this requires a degree of flexibility in the selection method appropriate.

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting achievement and its impact on the measurement of operational efficiency: Applied research in the company of refineries Center / Al-Doura refinery
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The issue of measurement of operational efficiency and productivity plays a major role in determining the weakness of the company, especially in relation to the productive processes, and thus starting to address these points and improve their performance. Hence the problem of research on how to determine the constraints in the production process, to identify weaknesses in the company. The research aims to clarify the role of throughput accounting in measuring the operational efficiency of the company in addition to clarify some of the constraints and causes behind them. The study concluded a set of conclusions, the most important of which is the availability of throughput accounting indicators that help in measuring operational efficienc

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Designing activity based costing systems ABC for transport services and its role in improving the efficiency of pricing decisions: بحث تطبيقي في الشركة العامة لادارة النقل الخاص
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  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
MEASUREMENT OF SOCIAL RESPONSIBILITY ACCORDING TO THE STANDARD ISO 26000 CASE STUDY IN RUSHED BANK/BAGHDAD.: MEASUREMENT OF SOCIAL RESPONSIBILITY ACCORDING TO THE STANDARD ISO 26000 CASE STUDY IN RUSHED BANK/BAGHDAD.
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Objective the research is to identify Over the Commitment of a Rushed Bank in Baghdad has applied social responsibility in accordance with ISO 26000 by measuring and diagnosing the gap between the actual reality in the bank and the requirements of the standard.

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Organizational spirituality and its implications for organizational performance: A survey of the opinions of employees of the General Company for Food Industries in Abu Ghraib (Baghdad)
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The research discusses with organizational spirituality and its implications on the organizational performance in the General Company for Food Industries in Abu Ghraib (Baghdad). The aim of the research was to determine the contribution of organizational spirituality in the organizational performance of the surveyed company. In order to achieve the objectives of the research، two main hypotheses were adopted. Several sub-hypotheses centered on the relationship between organizational spirituality and organizational performance in terms of its dimensions (Meaning work، self-esteem، community affiliation،

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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
The important the drama dance in sporte iraqes theatre acting actor
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dance that reflect deferent sides from life human , in this search ensure for the causation can the expressionistic dancing be development acting actor in Iraqis theatre ? so this search concept of section one composed of the search problem  , and important  the search  and need it , aimed the search , lines search it composed of the lines time ,  place , and lines subject , and the searcher ended this section with practical terms .   Section tow – theatrical lines form that composed of part one the dance kinds: the expressionistic dancing, is very important in analyses the symbol .                     

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Strategic Training and its impact on The Performance of the inspectors General offices
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The research aims  to study strategic training and its impact on improving the performance of the inspectors general offices in Iraqi ministries, through two variables strategic training Which include Four Dimensions ( Strategic analysis , Formulation of Training Strategy , Implement the Training Strategy , Evaluation ) and Performance included Three dimensions ( Efficiency , Effectiveness , Added-Value).

This research problem is that the Offices of Inspectors rely on pre-made training Programs  received from training centers without designing the training programs that provide the employees with the skills and abilities that lead to the implementation of the current and future goals of the orga

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
برنامج لتقويم اداء رؤساء الاقسام العلمية في الجامعات العراقية
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مشكلة البحث

       لقد حدا بالمهتمين في الميدان التربوي، والادارة التربوية بصورة خاصة، ان يجدوا علاقات ايجابية بين متغيرات الميدان التربوي عامة والاداري بصورة خاصة وقد تمخض هذا عن وجود علاقة ايجابية بين اداء المديرين ورؤساء الاقسام ودرجة التقويم، ومن هنا يتضح انه كلما كان التقويم عالياً في درجته، يتضح ان هناك اداءً فاعلاً ولكن ليس بالشكل الحقيقي لمعنى التقويم ما لم يكن هناك

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
Personal and Moral Responsibility and Its Relation with Moral Flexibility upon Faculty of Secondary Schools
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Abstract

The factor that keeps society from collapsing and regressing to chaos, violence, and lawbreaking is to stick to the human moral principles and criteria of moral behavior that prevent the spread of corruption and crime to the extent that law becomes devoid of activity and loss its dot errant power in front of chaos. The role of moral behavior is to motivate individuals to respect the general laws in dealing with others. Because of the dissemination of odd behavior patterns within our society, the social links are been badly affected and it's urgent for educational institutions to perform their duty in working on spreading awareness about moral values and avoid deviant directions and socially threatening t

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Publication Date
Fri Jan 05 2024
Journal Name
Al-academy
THE SYSTEM OF SHAPE IN SOME OF PICASSOS CERAMICS
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Picasso ceramics represented illuminated sign in ceramic art and excelled in accord ceramic art dimension aesthetically, and put it in a new prospects, despite the simplicity of the forms turn into a magical images and multiple interpretations.
So the search deliberately to choose purposive (37) samples divided into four groups, as follows: -
A flat shapes / palets or saucers / the vases /modified vases .
benefiting from indicators were spawned from literature ,to analyzing samples within the totals for the identification systems act forming art work`s:-
(1)Picasso's ceramic work product of a deliberate process represented a capacity of technical experience, and formal
(2)The system configuration in the ceramic art works c

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
External audit data on liabilitySocial organizations for profit
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Givers of foreign Audit about Social Responsibility of Profit Organization. The recent time is charcterstically with big economic Organization activities, because there are many transactions between these Organizations and different financial markets development techniques.

This  encourgage business men to increase their efforts for investment in these markets. Because the Accounting is in general terms it represents a language of these Unions Activities and translate them in to fact numbers, for that there is need for Accounting recording for certain of these Organizations behavior and their harmonization with their Objectives.

In this respect the Audit function comes to che

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