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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 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.

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of strategic intelligence in enhancing organizational performance (Exploratory research of the opinions of the administrative leadership of the University of Fallujah)
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    The main idea of ​​this research stems from the challenges faced by managers working in service organizations, which are responsible for providing services to a large segment of the society. Therefore, they must use strategic intelligence to manage their performance and enhance their performance to serve the society. Organizational Performance The present study aimed to identify the concepts of strategic intelligence and its impact on organizational performance to raise awareness and awareness of the importance of the subject for the university. And to identify the perceptions of leaders about strategic intelligence and determine the nature of the relationship (impact and correlation) between strategic inte

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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY THE ANTIBACTERIAL ACTIVITY AND INHIBITION EFFECT OF REACTIVE RED (31) DYE FOR THE CORROSION OF CARBON STEEL IN CORROSIVE MEDIA: STUDY THE ANTIBACTERIAL ACTIVITY AND INHIBITION EFFECT OF REACTIVE RED (31) DYE FOR THE CORROSION OF CARBON STEEL IN CORROSIVE MEDIA
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The inhibitive action of Reactive Red (RR31) dye against corrosion of carbon steel in 1M acetic acid solution has been studied using gravimetric method at temperature ranged (288-318)K. The antibacterial activity for the different concentrations of RR31 dye against different bacterial species was studied. The experimental data indicates that this dye acts as a potential inhibitor for carbon-steel in acetic acid medium and the protection efficiency increase with increasing (RR31) dye. The adsorption of (RR31) dye on the carbon steel surface was found to follow Langmuir adsorption isotherm. Thermodynamic data for the adsorption process such as Gibbs free energy change ∆Gads, enthalpy change ∆Hads, and entropy change ∆Sads were estima

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Role of the evaluation process of the staff in determining the training programs Field research in the Office of the Inspector General of the Ministry of Health / Iraq
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         The objective of this research is to determine the relationship between the performance evaluation process and the training programs for the employees, to identify the extent of the organization's commitment to perform the performance evaluation process for its employees and to use the results of this process in determining the appropriate training programs. Performance evaluation, functional analysis, evaluation method used, dependent variable (training programs) and its dimensions, type of programs, program objectives, program curriculum, And the application of the field research methodology and the questionnaire, which included 146 individuals to know their views and analyz

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The use of ionic pumping method for improving the performance of vacuum micro-electronic valves: The use of ionic pumping method for improving the performance of vacuum micro-electronic valves
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Abstract
The use of electronic valves is commonly available. yet, the most
common is the techniques of communications as prod casting transmitter that
are used by these valves in addition to their use in communication tools as far
distance telephone, electronic measuring techniques , and others.
In this study, an attempt is endeavored for improving the efficiency of the
vacuum micro- valves(GI-19b) through activating their internal surfaces by the
use of ionic pumping which is used for treating valves which are out of order
(because of sedimentation some materials and oxide on its poles). The
existence of these materials and oxide increase the sum of current leakage
moving in between. The use of ionic pumpin

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Strategies of brain-based learning theory and its impact on the achievement of students of the Department of Art Education in Teaching Methods
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The aim of the current research is to reveal the effect of using brain-based learning theory strategies on the achievement of Art Education students in the subject of Teaching Methods. The experimental design with two equal experimental and control groups was used. The experimental design with two independent and equal groups was used, and the total of the research sample was (60) male and female students, (30) male and female students represented the experimental group, and (30) male and female students represented the control group. The researcher prepared the research tool represented by the cognitive achievement test consisting of (20) questions, and it was characterized by honesty and reliability, and the experiment lasted (6) weeks

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Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
Visual stimulus in the design of interior spaces
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The visual stimulus is the effective force in visual attraction that achieves visual and perceptual co-optation and is important in wooing the recipient, and many procedural processes in the design are interpreted on it as the visual stimulus achieves visual comfort and a sense of pleasure and gives (place) the interior space a transformation in its plastic structure as well as arousing attention through The kinetic rhythm and the formal diversity, which increases the possibility of breaking the routine and traditional constraints of design patterns through the coating and encapsulation of the vertical and horizontal levels . Thus, the research problem was launched based on the following question: What are the stimuli of the visual stimu

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Publication Date
Tue Nov 14 2023
Journal Name
International Journal Of Dentistry
Antimicrobial Efficiency of Hypochlorous Acid and Its Effect on Some Properties of Alginate Impression Material
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Dental clinicians and professionals need an affordable, nontoxic, and effective disinfectant against infectious microorganisms when dealing with the contaminated dental impressions. This study evaluated the efficiency of hypochlorous acid (HOCl) as an antimicrobial disinfectant by spraying technique for the alginate impression materials, compared with sodium hypochlorite, and its effect on dimensional stability and reproduction of details. HOCl with a concentration of 200 ppm for 5 and 10 min was compared with the control group (no treatment) as a negative control and with sodium hypochlorite (% 0.5) as a positive control. Candida albicans, Staphylococcus aureus, and Pseudomonas aeruginosa were selected to assess the antimicrobi

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Expectations of self-efficiency and its relation to life skills at teachers of secondary schools
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Research aims
1. Measuring expectations of self-efficiency at teachers of secondary schools.
2. Measuring biological skills at teachers of secondary schools.
3. There is no sole or gathering forecasting of forecasting expectations of self-efficiency , may forecasts about biological skills at teachers of secondary schools.
To fulfill aims of the research, the researcher managed measuring of expectations of self-efficiency according to point of view of Bandura for this concept in this research, arranging measure of biological skills according to view of global health, the researcher has made to investigate of truth , constant these two measurements, analyzing statistically their two paragraphs on a sample (460) teachers (males

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Publication Date
Tue Nov 14 2023
Journal Name
International Journal Of Dentistry
Antimicrobial Efficiency of Hypochlorous Acid and Its Effect on Some Properties of Alginate Impression Material
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Dental clinicians and professionals need an affordable, nontoxic, and effective disinfectant against infectious microorganisms when dealing with the contaminated dental impressions. This study evaluated the efficiency of hypochlorous acid (HOCl) as an antimicrobial disinfectant by spraying technique for the alginate impression materials, compared with sodium hypochlorite, and its effect on dimensional stability and reproduction of details. HOCl with a concentration of 200 ppm for 5 and 10 min was compared with the control group (no treatment) as a negative control and with sodium hypochlorite (% 0.5) as a positive control. Candida albicans, Staphylococcus aureus, and Pseudomonas aeruginosa were selected to assess the antimicrobi

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Publication Date
Mon Jan 02 2017
Journal Name
Al-academy
The Pluralism In The Interior Spaces Design Of The Baghdadi House
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Since his first existence on earth, human had formed a connecting link for a regressive, kinetic and developed relationship that comes from a semi-complicated interaction between natural environment and constructed environment, and this resulted in the survival of human and his existence continuance. Constructed environment enabled human to survive the natural environment inconstancies and enemies as predators, also it helped him to feel safe, comfortable and to practice his everyday life activities...etc. This alternative interaction resulted in creating a civilized legacy for a group of landmarks that tell about the development of this relationship by elemental output that reached us either by documents and manuscripts or as an existed

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