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.
Abstract
Objective(s): To evaluate blended learning in nursing education at the Middle Region in Iraq.
Methodology: A descriptive study, using evaluation approach, is conducted to evaluate blended learning in nursing education in Middle Region in Iraq from September 26th, 2021 to March 22nd, 2022. The study is carried out at two Colleges of Nursing at the University of Baghdad and University of Tikrit in Iraq. A convenient, non-probability, sample of (60) undergraduate nursing students is selected. The sample is comprised of (30) student from each college of nursing, Self-report questionnaire is constructed from the literature, for e
... Show MoreThe research aims at introducing the principles of six sigma and if it had any effect of the dimensions of six sigma to improve the performance of the dentists and the availability of an appropriate environment in the center Specialist respondent to the application of six sigma principles and how to adopt Specialized Center under the dimensions of the six sigma and if there informed enough with the management methodology six sigma, and if you can adopt six sigma as one of the entrances to reduce medical errors. So Search creating six sigma five dimensions and are (the commitment and support of senior management, the focus on the patient, continuous improvement, training and civil, and infrastructure) as a variable int
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Abstract
The research aims to determine the role of the efficiency of Human Resources Information System in the effectiveness of Employees Performance Appraisal System in the Ministry of Higher Education and Scientific Research / Center for the ministry, it was touching the researchers need the ministry to devise methods that employ outputs Human Resources Information System in the organization surveyed for the development of methods and levels of process evaluate the performance of its employees, in order to identify the extent of the role played by human resources information system in the process of assessing the performance of employees, we raised the question of the President as follows:
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Abstract The aim of this research is to show the grade of implementation of ISO 26000 (Social Responsibility Standard), specifically which related in clause sex (consumer issues), this study was achieved in Market Research and Consumer Protection Center (MRCPC) / University of Baghdad. The seven consumer issues of ISO 26000 was analyzed to show the extent of its implementation in MRCPC depending of using a check list as a principle instrument to collect research data and information. Results analysis was achieved by percentages and mean average. The research was leaded some of results and the most importance one was that the grade of implementation of the center in related to consumer issues given in the standard was medium
In this paper, The transfer function model in the time series was estimated using different methods, including parametric Represented by the method of the Conditional Likelihood Function, as well as the use of abilities nonparametric are in two methods local linear regression and cubic smoothing spline method, This research aims to compare those capabilities with the nonlinear transfer function model by using the style of simulation and the study of two models as output variable and one model as input variable in addition t
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لقد كان للثورة الرقمية التي ظهرت في القرن العشرين أثر في إحداث تأثيرات جذرية تضمنت نواحي الحياة المختلفة، خصوصًا في المجال الإقتصادي، والتي تمثلت بثلاث صور ( الذكاء الإصطناعيArtificial Intelligence( AI) وإنترنت الأشياء Internet of Things والبيانات الضخمة Big Data ، وفيما يتعلق بالذكاء الإصطناعي، فقد تم إكتشافهُ في منتصف خمسينات القرن الماضي الذي تعد الولادة الحقيقية لهُ في المؤتمر الذي نُظم في الولايات المتحدة الأمريكية على يد
... Show MoreThis study was conducted in order to statement the effect of ginger (Zingiber officinale) extracts in reducing the presence of the bacterium Salmonella typhimurium in some foods products.
Qualitative disclosures effective chemical compounds (alkaloids, flavonoids, phenols, tannins, terpenes) showed that the extracts of ginger an effective compounds as follows: oil extract and fresh juice> aqueous extract warm> aqueous extract cold. And studied the impact extract of fresh ginger juice, hot water ,cold water and oil rates extracts (1,2,3)% in bacteria test has shown that all s of extracts clear impact inhibition has oily extract of ginger recorded the highest value to inhibition zone reaching 35 mm when the concentration of 3%, f
Objective(s): Evaluation of late adulthood knowledge about social frailty, measure the level of knowledge about social frailty, and to find out the relationship between knowledge and socio-demographic characteristics.
Methodology: A descriptive study design was carried out to measure the late adults' level of knowledge at Technical Institute-Suwaira in Middle Technical University and to find out the association between late adults' knowledge and their socio-demographic characteristic. The study was started from 28th April 2022 to 15th August 2022. The sample was Non-probability (convenience) sample of (100) late adults were selected according to the study that are working i
... Show MoreObjective: This study aims to evaluate nurses' practices regarding electronic nursing documentation
Methodology: 40 nurses have been chosen for a pre experimental sample using a non-probability (purposive) method between November 20, 2021, and March 1, 2023. The pretest and posttest comparisons included the same group that had been exposed to the software.
Results : table the nurses' practices toward electronic nursing documentation was described as poor and fair it means that nurses practices need to be improved and developed by an interventional program. there is no significant differences between age, gender and years of employment variables and nurses practices.
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مشكلة البحث وأهميته :
يعد تقويم أداء معلمات الصم من المصطلحات الحديثة نسبيا في العالم عامة وفي قطرنا خاصة ، التي تهدف إلى تطوير العملية التربوية من خلال تنمية التلاميذ الصم تنمية متوازنة ومتكاملة في النواحي الجسمية والانفعالية والعقلية والنفسية والاجتماعية ، ويرى الباحثون في علم النفس إن السنوات الأولى من حياة الطفل هي من أهم السنوات في ت
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