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 to the pricing of its services fairly and rationally. The aim of the research is to design a system of cost accounting based on ABC activities in the service sector to calculate the cost of service for the purpose of providing appropriate information to the administration for the purpose of increasing the effectiveness of pricing decisions for those services. The main findings of the research that the use of cost accounting system helps to identify and measure the cost of transport services correctly and thus the possibility the administration should make a rational and rational decision to price services more fairly and objectively.
The research aims to identify decent work and its impact in enhancing job immersion. The questionnaire was adopted as a tool to analyze the sample responses of (81) workers to represent an estimated response rate of (88 per cent) out of the total population of (92) individuals. The research adopted descriptive-analytical approach, and reliability calculation, arithmetic means standard deviations, relative importance, and regression analysis adopted on SPSS v.25. The conclusion shows that there is a medium correlation between decent work and job immersion, and there is a low impact of decent work with its dimensions in job immersion; extract the most important acceptable components for job from the sample point of view about the o
... Show More
This research worked on identifying the effect of increasing the volume of indebtedness by companies listed on the Iraq Stock Exchange on the trading volume of those companies, and this research included some theoretical concepts related to both debt financing and trading volume, and it represents the research community of the joint-stock companies listed in The Iraq Stock Exchange (the banking sector). As for the research sample, it was deliberately chosen represented by companies with continuous trading without stopping, which reached 10 joint-stock companies, and the period of research was extended during the period 2011-2015, and a set of indicators and financial methods were used In measuring research v
... Show MoreObjective: To determine the quality assurance for maternal and child health care services in Baghdad City.
Methodology: A descriptive study is conducted throughout the period of November 28th 2008 to October 10th
2009. A simple random sample of (349) is selected through the use of probability sampling approach. The study
sample was divided into four groups which include (220) consumers, (35) medical staff, (72) nursing staff and (22)
organization structure (primary health care centers). Data were collected through the use of assessment tools. It was
comprised of four questionnaires and overall items included in these questionnaires are (116) items. The study
included assessment of organization structure. Data were colle
The current research aims to study social capital and its effect in enhancing the psychological empowerment of workers through the two variables of social capital within its dimensions (structural, relational, cognitive) and the variable of psychological empowerment within its components (ability, meaning, personal will and influence). The questionnaire was used as a main tool in the collection of data and with data collected from a sample of 168 employees in the Municipality of Samawa Municipality, which is part of the Ministry of Construction, Housing, Municipalities and Public Works. The results of the research (The impact of social capital in enhancing the psychological empowerment of workersApplied research in the Dire
... Show MoreMercifulness is a trait of civilization, humanity, and a moral value in society, because it has an impact on social life and its role in spreading interdependence, joint liability, and solidarity among people. Mercifulness means spreading mercy, synergy, sympathy, and cooperation. Generally, a society that enjoys strong ties tends to have a kind of stability and development, as well as, is able to face the economic, political, and security crises. Conversely, a weak society leads to weak social cohesion and weak community infrastructure that is more vulnerable to social, economic, and political instability. Thus, this is the aim of the research that has used a social survey method applied to a sample of respondents who have reached (300)
... Show Moremethodology six sigma Help to reduce defects by solving problems effectively, and works Lean to reduce losses through the flow of the manufacturing process and when integrating these two methodologies (Lean and six sigma), the methodology of Lean six sigma will form the entrance to the organizers of the optimization process and increase the quality and reduce lead times and costs . by focusing on the needs of the customer. this process uses statistical tools and techniques to analyze and improve processes.
We have conducted this research in the General Company for Electrical Industries and adopted its product (machine cooling water three taps) as a sample for research. In order to determine t
... Show MoreIn light of increasing demand for energy consumption due to life complexity and its requirements, which reflected on architecture in type and size, Environmental challenges have emerged in the need to reduce emissions and power consumption within the construction sector. Which urged designers to improve the environmental performance of buildings by adopting new design approaches, Invest digital technology to facilitate design decision-making, in short time, effort and cost. Which doesn’t stop at the limits of acceptable efficiency, but extends to the level of (the highest performance), which doesn’t provide by traditional approaches that adopted by researchers and local institutions in their studies and architectural practices, limit
... Show MoreChina's economic policy and its huge capabilities operate according to an expansion strategy, especially in investing foreign projects, as the past ten years have witnessed a major development in the elements of comprehensive strength, especially in the economic field, in 2014 China launched the largest initiative in the world, represented by the Belt and Road Project (BRI), which links nearly 70 countries, through this project, a very important region has emerged, which is (the port of cadres) in Pakistan, as China has headed towards that region and given the highest importance that is in its interest in the first place regardless of the great Pakistani interest, This is consistent with its future aspirations, especially after breaking
... Show MoreContemporary developments in various sciences and the impact of technological changes require an integrated vision of the activities and work of the organization in Iraq in light of the high costs of products and their low quality compared to imported products of high quality and low cost, and the need to use modern cost techniques based on a clear and specific philosophy that contributes to increasing the efficiency and effectiveness of management In the business environment and how it can contribute to reducing product costs and being environmentally friendly at the same time, it is no secret that the main goal of most organizations is to maximize profitability and reduce costs to the minimum, but this matter is not achieved autom
... Show More