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 importance of the Arabic language and its deep vocabulary in the live translation of the work of science and interior design can't be hidden from the whole world. The previous studies have dealt with the role of the linguistic vocabulary and Arabic calligraphy in interior spaces in terms of decoration and design. However, this research sheds light on the importance of linguistic vocabulary in the construction of design thought and how it has become the a basic motivation in the process of scientific and practical construction and not just aesthetic formations that took their place in the interior spaces, as linguistic vocabulary emerged recently and echoed within the specialization of interior design and formed a key motive to explor
... Show MoreOne of the most important features of the Amazon Web Services (AWS) cloud is that the program can be run and accessed from any location. You can access and monitor the result of the program from any location, saving many images and allowing for faster computation. This work proposes a face detection classification model based on AWS cloud aiming to classify the faces into two classes: a non-permission class, and a permission class, by training the real data set collected from our cameras. The proposed Convolutional Neural Network (CNN) cloud-based system was used to share computational resources for Artificial Neural Networks (ANN) to reduce redundant computation. The test system uses Internet of Things (IoT) services th
... Show MoreOne of the most important features of the Amazon Web Services (AWS) cloud is that the program can be run and accessed from any location. You can access and monitor the result of the program from any location, saving many images and allowing for faster computation. This work proposes a face detection classification model based on AWS cloud aiming to classify the faces into two classes: a non-permission class, and a permission class, by training the real data set collected from our cameras. The proposed Convolutional Neural Network (CNN) cloud-based system was used to share computational resources for Artificial Neural Networks (ANN) to reduce redundant computation. The test system uses Internet of Things (IoT) services through our ca
... Show MoreInternal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identif
... Show MoreThe research aims to evaluate the selected projects from the water Department of Baghdad, according to a standard for total quality management and to achieve this goal , adopted the case study method to get to know how close or turn away those projects in the management of Standard Malcolm Baldrige Award for Excellence in Quality Management its comprehensive one scales the world's most famous in this area , in order to draw a general framework to evaluate how project management can benefit from this approach to modern management , input from the entrances of the comprehensive management reform and development.
Be standard Malcolm Baldrige Award of several elements: - leadership , strategic planning , foc
... Show MoreThis research aims to know the impact of leadership integrity as explanatory variable including its dimensions (courage, asceticism, justice, rationality, and humanity) on organizational conflict as responding variable. This research depended on the descriptive- constructive approach through the responses of a sample of (79) employees from (Real Estate Office of The State) in Al-Najaf province. The analyzing of the study done by using (Smart PLS) program to calculate (R2, t, p). Many results concluded and one of them, there is significant impact correlation of the leadership integrity on organizational conflict. There are many suggestions have been reached depending on the results reached and one of them is the necessity of de
... Show MoreBaghdad Lake Touristic is suffering from a lake of tourism and entertainment services
efficiency provided to their visitors , knowing that this type of services as they are the basics
to achieve economic and socialist development because of their indicators where their goal is
to serve human in city as they represent lungs which population breathe within .
The Parks are resorted as human usually in search of quiet and funny places , away from
the noise of the city and its complex , as well as they give the city a beauty manifestations ,
that give happiness.
The study reached that there is deficiencies in service present, inability to provide
services and inadequate for the population and bad distribution. So the s
Evaluation was carried out on the existing furrow irrigation system located in an open agricultural field within Hor Rajabh Township, south of Baghdad, Iraq (latitude: 33°09’ N, longitude: 44°24’ E). Two plots were chosen for comparison: treatment plot T1, which used subsurface water retention technology (SWRT) with a furrow irrigation system. While the treatment plot T2 was done by using a furrow irrigation procedure without SWRT. A comparison between the two treatment plots was carried out to study the efficiency of the applied water on crop yield. In terms of agricultural productivity and water use efficiency, plot T1 outperformed plot T2, according to the study’s final fin
Abstract:
The current research is aimed at analyzing the impact of the dimensions of Job involvement of all of (the enthusiasm, the Devotion, Assimilation ) in the Crystallize organizational Identification across the dimensions of (organizational loyalty, membership, similarities) and was named the Middle East, the Iraqi Investment Bank room to look as the research community of staff adopted in the bank, to be applied to a Random sample of (100) employees working in the said bank, and developed for the purposes of data collection, a questionnaire form included three axes covered (32) paragraph of the measure, which is included adopted Liekrt Quintet for the
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