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 ligand [Potassium (E)-(4-(((2-((1-(3-aminophenyl) ethylidene) amino)-4-oxo-1,4- dihydropteridin-6-yl) methyl) amino)benzoyl)-L-glutamate] was prepared from the condensation reaction of folic acid with (3-aminoacetophenone) through Schiff reaction to give a new Schiff base ligand [H2L]. The ligand [H2L] was characterized by elemental analysis CHN, atomic absorption (A.A), (FT-I.R.), (U.V.-Vis), TLC, E.S. mass (for spectroscopes), molar conductance, and melting point. The new Schiff base ligand [H2L], reacts with Mn(II), Co(II), Ni(II), Cu(II), Cr(III) and Cd(II) metal ions and (2-aminophenol), (metal : derivative ligand : 2-aminophenol) to give a series of new mixed complexes in the general formula:- K3[M2(HL)(HA)2], (where M=Mn(II) and
... Show MoreThe process of evaluating and measuring tax performance is critical to support the tax collection process. The comparison of the amount of revenue collection with what is expected and the process of measuring tax performance continuously by the tax administration leads to increase the collection of tax, determine the size of deviations and stand and know the reasons and take the necessary measures to address them to get a better result in the future. According to the different tasks assigned to them, criteria and indicators for measuring the tax performance vary from one organization to another. These are indicators or criteria that measure tax revenue (i.e., amounts). One of the research's main findings was to raise the tax collection leve
... Show MoreAgent technology has a widespread usage in most of computerized systems. In this paper agent technology has been applied to monitor wear test for an aluminium silicon alloy which is used in automotive parts and gears of light loads. In addition to wear test monitoring، porosity effect on
wear resistance has been investigated. To get a controlled amount of porosity, the specimens have
been made by powder metallurgy process with various pressures (100, 200 and 600) MPa. The aim of
this investigation is a proactive step to avoid the failure occurrence by the porosity.
A dry wear tests have been achieved by subjecting three reciprocated loads (1000, 1500 and 2000)g
for three periods (10, 45 and 90)min. The weight difference a
PC-based controller is an approach to control systems with Real-Time parameters by controlling selected manipulating variable to accomplish the objectives. Shell and tube heat exchanger have been identified as process models that are inherently nonlinear and hard to control due to unavailability of the exact models’ descriptions. PC and analogue input output card will be used as the controller that controls the heat exchanger hot stream to the desired temperature.
The control methodology by using four speed pump as manipulating variable to control the temperature of the hot stream to cool to the desired temperature.
In this work, the dynamics of cross flow shell and tube heat exchanger is modeled from step changes in cold water f
The research seeks to examine the ability of fifth preparatory students in solving a mathematical problem in relation to system thinking. To this end, the researcher chose (140) fifth preparatory students from four-different secondary schools in Kirkuk city for the academic year (2016-2017). Two tests were adopted to collect study data: a test of (5) items about skills in solving math problem designed by (Al-raihan, 2006); and a test of system thinking skills designed by the researcher himself consisted of (14) items. It was divided into four skills (analyzing the main system to subsystems, eliminating all inner gaps of system, identifying the inner connection of system, and reorganizing the system). The findings indicated a good ability
... Show MoreThis paper studies the combination of fluid viscous dampers in the outrigger system to add supplementary damping into the structure, which purpose to remove the dependability of the structure to lower variable intrinsic damping. This optimizes the accuracy of the dynamic response and by providing higher level of damping, basically minimizes the wanted stiffness of the structure while at the same time optimizing the achievement.
The modal considered is a 36 storey square high rise reinforced concrete building. By constructing a discrete lumped mass model and using frequency-based response function, two systems of dampers, parallel and series systems are studied. The maximu
... Show MoreThe concept of privatization is built on the basis of the transfer of assets and services of the public sector to the private sector this concept has appeared in the eighties of the last century whene the high oil prices took place and recession solution swept the world Which called for the freedom of the market and left the room for the private sector to take the initiatine in economic activity. Both the IMF have adopted this thesis in their programs of the structural adjustment in light of external and internal factors helped to Create the conditions to accept thesis that under the pretext of achieving a number of economic goals.
In Iraq in spite of
... Show MoreThis study deals with knowing the public relations activities of the Integrity Commission for the year 2007, knowing the contents of these activities, knowing the contents of the advertisements that it published, whether the contents of the advertisements were convincing, and whether press photographs were used in these advertisements, as well as whether symbols and slogans were used. What language and words were used to address the recipient? 1- What feelings do the contents of advertisements arouse? 2- Research objectives: This research aims to answer the following questions: What are the public relations activities carried out by the Integrity Commission? B: Are the contents of the advertisements published by the Authority convincing to
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