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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 Feb 10 2025
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 18, Nº. 3, 2023, Págs. 288-290
The History of Clubs?: Participation in the Iraqi Volleyball Premier League and Its Results for the Period from (1991 to 2022)
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Autorías: Omar Saeed Sabbar, Ali Mousa Jawad, Maher Amer Jabbar. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 3, 2023. Artículo de Revista en Dialnet.

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Publication Date
Sun Jan 01 2023
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte
The History of Clubs?: Participation in the Iraqi Volleyball Premier League and Its Results for the Period from (1991 to 2022)
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The purpose of this paper is to identifying the results of the clubs participating in the men's Volleyball Premier League for the period from (1991) to (2022), archive the results of the Iraqi clubs participating in the Iraqi Premier League for men for the period from (1991) to (2022), and diagnosing and analyzing the causes of fluctuation in the participation of some Iraqi clubs in the Premier League for men for the period from (1991) to (2022). The nature of the research necessitated that the researcher use the historical approach or the so-called documentary approach, taking advantage of the historical development that took place for the participation of Iraqi clubs for men in the Premier League from (1991) until 2022), the last league h

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Publication Date
Mon Jan 01 2018
Journal Name
Ournal Of Advanced Research In Dynamical And Control System
Effect of magnetic field on peristaltic transport of bingham plastic fluid
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Publication Date
Sun Jan 01 2017
Journal Name
Iec2017 Proceedings Book
Improving TF-IDF with Singular Value Decomposition (SVD) for Feature Extraction on Twitter
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Publication Date
Wed Oct 09 2024
Journal Name
Engineering, Technology & Applied Science Research
Improving Pre-trained CNN-LSTM Models for Image Captioning with Hyper-Parameter Optimization
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The issue of image captioning, which comprises automatic text generation to understand an image’s visual information, has become feasible with the developments in object recognition and image classification. Deep learning has received much interest from the scientific community and can be very useful in real-world applications. The proposed image captioning approach involves the use of Convolution Neural Network (CNN) pre-trained models combined with Long Short Term Memory (LSTM) to generate image captions. The process includes two stages. The first stage entails training the CNN-LSTM models using baseline hyper-parameters and the second stage encompasses training CNN-LSTM models by optimizing and adjusting the hyper-parameters of

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Engineering
Using a New Modification on Wind Turbine Ventilator for Improving Indoor Air Quality
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This paper describes a newly modified wind turbine ventilator that can achieve highly efficient ventilation. The new modification on the conventional wind turbine ventilator system may be achieved by adding a Savonius wind turbine above the conventional turbine to make it work more efficiently and help spinning faster. Three models of the Savonius wind turbine with 2, 3, and 4 blades' semicircular arcs are proposed to be placed above the conventional turbine of wind ventilator to build a hybrid ventilation turbine. A prototype of room model has been constructed and the hybrid turbine is placed on the head of the room roof. Performance's tests for the hybrid turbine with a different number of blades and different values o

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
Family violence, its causes and effects on society (women and children)
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Summary of the research Family violence, its causes and effects on society (women and children). Search Goal: The current research aims to identify: 1. Causes of family and social violence (for children and women). 2. How to process. research importance : Domestic violence is a major and devastating problem that has a negative and direct impact on children in particular and women or mothers in general. The problem of domestic violence is linked to many factors and individual, social, economic, psychological and environmental variables, which makes one theory that claims to be inaccurate. It is difficult to understand the nature of family violence without linking it to some of the concepts related to it. The negative effects that may lead

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Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
The Effect of Expected Water Shortage on Net Primary Productivity and Rain Use Efficiency in the Tigris-Euphrates Basin
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Tigris and Euphrates Rivers, originating in Turkey and cutting through both Syria and Iraq, have experienced drastic reductions in water flows in recent years due to increasing water demand, hydro-engineering projects, and climate change. The decline in water flows has led to decreased agricultural yields. Iraq reported its worst cereal harvest in a decade in 2009, indicating that with a decline in water supplies, a potential food security problem emerges. This study, therefore, addressed the effect of water availability on (1) Net Primary Productivity (NPP) and (2) Rain Use Efficiency (RUE) in the Tigris-Euphrates (T-E) basin. Results displayed that NPP increases significantly from the arid and semi-arid sites in the south to the wetter

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Publication Date
Thu Sep 08 2022
Journal Name
Al-khwarizmi Engineering Journal
Design and Analysis of a Spraying Robot
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An indoor spraying robot is built in this research to solve numerous challenges associated with manual spraying. The mechanical, hardware and essential technologies used are all detailed and designed. The proposed spraying robot's conceptual design is split into two parts: hardware and software. The mechanical design, manufacturing, electrical, and electronics systems are described in the hardware part, while the control of the robot is described in the software section. This robot's kinematic and dynamic models were developed using three links that move in the x, y, and z directions. The robot was then designed using SolidWorks software to compute each connection's deflection and maximum stresses. The characteristics of the stepper moto

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Crossref (1)
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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Testing the efficiency of duckweed Lemna spp. in reducing the concentration of zinc and iron from the wastewater when increase biomass
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The study searches for the possibility of using duckweed Lemna spp. to reduce the concentration of heavy metals (zinc and iron) in the wastewater of Baghdad by culturing two different densities of the plant with a fresh weights 5 and 10 g/l and without the plant under optimum uncontrolled conditions. The result showed that there was a significant differences at the possibility level of (p? 0.05) for the three treatments, as the highest percentages for zinc removal in the second day for the plant treatment of 5 g/l were 66.40%, while the highest percentage of iron removal were in the tenth days for the plant treatment 10 g/l were 80 %, and noticed that the increase of the heavy metals concentrations accumulated in the plant after bei

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