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.
Free-Space Optical (FSO) can provide high-speed communications when the effect of turbulence is not serious. However, Space-Time-Block-Code (STBC) is a good candidate to mitigate this seriousness. This paper proposes a hybrid of an Optical Code Division Multiple Access (OCDMA) and STBC in FSO communication for last mile solutions, where access to remote areas is complicated. The main weakness effecting a FSO link is the atmospheric turbulence. The feasibility of employing STBC in OCDMA is to mitigate these effects. The current work evaluates the Bit-Error-Rate (BER) performance of OCDMA operating under the scintillation effect, where this effect can be described by the gamma-gamma model. The most obvious finding to emerge from the analysis
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The internal control is the tool through which it is possible to verify and ensure the implementation of tasks in accordance with the established plans and programs and to evaluate the level of performance that is implemented within the different companies.
A guarantee from the supplier with the absence of a specialized technical committee that follows up the stages of implementing the contract and disbursing all amounts of financial dues to the supplier before completing the implementation of the contract and overlooking the non-implementation of some clauses of the contract by the committee in charge of
... Show MoreNowadays, the power plant is changing the power industry from a centralized and vertically integrated form into regional, competitive and functionally separate units. This is done with the future aims of increasing efficiency by better management and better employment of existing equipment and lower price of electricity to all types of customers while retaining a reliable system. This research is aimed to solve the optimal power flow (OPF) problem. The OPF is used to minimize the total generations fuel cost function. Optimal power flow may be single objective or multi objective function. In this thesis, an attempt is made to minimize the objective function with keeping the voltages magnitudes of all load buses, real outp
... Show MoreThe effect of internal acoustic excitation on the leading-edge, separated boundary layers and the aerodynamic performance of NACA23015 cross section airfoil are examined as a function of excitation location with ranging frequency range (50-400) Hz of the introduced acoustic. Tests are separately conducted in two sections, open type wind tunnels at the Reynolds number of 3.3x105 for measurement at angle of attack (0, 3, 6, 9 &12) deg. and 3x104 for the visualization at angle of attack (12) deg. based on the airfoil chord. Results indicated that the excitation frequency and the excitation location are the key parameters to alter the flow properties and thus to improve the aerodynamic performance. The most effective excitation frequency
... Show MoreIraq is one of the most important countries in the world that has received its share of terrorist acts by the terrorist organization the Islamic State of Iraq and al-Sham (ISIS), which has caused instability, especially during the period of ISIS's control of seven Iraqi provinces (2014-2017). This stage has caused a decline in the levels of human and economic development and its inconsistency with the capabilities and needs of the Iraqi population. Therefore, this study aims to investigate the hypothesis that there is a close relationship between the decline in development in Iraq and the brutal practices of ISIS that it committed during his period of control over many Iraqi cities and regions. This study used several method
... Show MoreIn recent years, the Global Navigation Satellite Services (GNSS) technology has been frequently employed for monitoring the Earth crust deformation and movement. Such applications necessitate high positional accuracy that can be achieved through processing GPS/GNSS data with scientific software such as BERENSE, GAMIT, and GIPSY-OSIS. Nevertheless, these scientific softwares are sophisticated and have not been published as free open source software. Therefore, this study has been conducted to evaluate an alternative solution, GNSS online processing services, which may obtain this privilege freely. In this study, eight years of GNSS raw data for TEHN station, which located in Iran, have been downloaded from UNAVCO website
... Show MoreThe research aims to study and assess the effectiveness of preventive measures banking for the reduction of money laundering based on the checklist (Check list), which have been prepared based on the paragraphs of some of the principles and recommendations of international and Money Laundering Act No. 93 of 2004 and the instructions thereto, to examine and assess the application of these measures by Gulf Commercial Bank, which was chosen to perform the search.
I've been a statement the concept of money laundering in terms of the definition and characteristics, stages and effects of political, economic and social as well as the nature of banking supervision in terms of the definition and the most important
... Show MoreThe developing countries can be distinguished by spatial disparities and by this a wide gap between urban and rural settlements were produced as well as the appearance of primate cities. The effect of spatial development as a dynamic and continuous process can be perceived in the state of population distribution inside settlements inter and intra regions as well as the hierarchy of urban settlements according to time series. The research proved that the improvement judgment of the structure of the urban system using Gene factor is not accurate because it cannot be accounted for the internal components of the system which make a contrariety between the whole judgment (country) and partial components (Provinces including Sulaimaniy
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The study aims to identify the reality of knowledge management in decision-making in academic departments from the point of view of faculty members at Blonde University. It also aims to propose mechanisms and suggestions to improve decision-making in the academic departments of the university in light of the management of knowledge. To achieve the objectives of the study, a descriptive method was used, in which a questionnaire consisted of (40) items administered to (137) participants of the faculty members. The results of the study indicated that the reality of the application of knowledge management in the decision-making process showed a high score mean. There are no statistically significant d
... Show MoreThe development of a future mechanism for sustainable development in Iraq to meet the current and future challenges requires an analysis of the indicators of sustainable development. This research aims at presenting and analyzing the social care aspect and highlighting the important role of taxes with a focus on social sustainable development to determine the extent and direction of changes. Level of progress, the researcher concludes the weakness of the financial allocations to the Ministry of Labor and Social Affairs and in line with the large number of people who apply the conditions and controls, and recommends the researcher the necessity of participation of all segments of society between the public and private sector In terms of o
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