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.
This study was aime to investigate the effect of addition different concentration of celery leaves to white soft cheese ,Treated cheese between 2018-2019, ,The finely Celery (Apium graveolens) leaves were adding to crude white cheese after texturizing in three leveles included (A,B,C) in addition of control antimicrobial activity of celery treated cheese against total account bacteria and coliform bacteria was estimated during (0, 5, 10, 15, 20) days. The results were shown that the higher concentration of celery in treated cheese, had a lower concentration of protein, lipid and ash content ( 16.81,15.13 and 4.30% respectively, but it had a higher moisture content 59.50%.also the total bacteria counts were decreasing significantly (0.05 P)w
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The research aims to identify the magnitude of the impact of external debt on the gross domestic product in Morocco, and the importance of research lies in the role that external debt plays in addressing structural imbalances, if it is best disposed of according to well-studied economic plans by specialists in this regard, especially if these debts are directed with Other resources, as it helps pay the costs of these debts (debt servicing) that the external debt also raises the level of gross domestic product, and the research starts from the hypothesis that: There is an effect of foreign debt on the GDP in Morocco, has contributed in one way or another to The exacerbation of the external debt, which affected the m
... Show MoreThe entry time of the prayer in Islam is a prerequisite condition for performing obligatory prayers, and prayer times to be performed in Islam coincides with the time changes of the position of the sun. The elliptical and equatorial coordinates of the sun were calculated for different latitudes. The prayer times for the city of Baghdad were calculated at (latitude = 33.34º N, longitude = 44.43 E) with high accuracy for the year 2021 AD. The results showed that all prayer times are affected by latitude according to each region except (Dhuhr prayer (, it changes with the change of the equation of time, because the equation of time does not depend on latitude, but rather on the sun’s declination, which depends on date. We al
... Show MoreThis paper presents the Extended State Observer (ESO) based repetitive control (RC) for piezoelectric actuator (PEA) based nano-positioning systems. The system stability is proved using Linear Matrix Inequalities (LMIs), which guarantees the asymptotic stability of the system. The ESObased RC used in this paper has the ability to eliminate periodic disturbances, aperiodic disturbances and model uncertainties. Moreover, ESO can be tuned using only two parameters and the model free approach of ESO-based RC, makes it an ideal solution to overcome the challenges of nano-positioning system control. Different types of periodic and aperiodic disturbances are used in simulation to demonstrate the effectiveness of the algorithm. The comparison studi
... Show MoreTwelve pends were selected and distributed on three verticals transects paths on the Tigers river in Al Rasheed county.Passing through land covers, that classified and covers the whole region. Based on the 8 Landsat of the year 2015. It was oriental classified by using Erdas 10.2 . The pedons were distributed on the area of each varicty of these classes. the series of soil according of the transect series (DW74,MMg,DMu6 , Df96) respectively were represented P1 , P2 , P3 , P4 .
The second transits series(DM97,MM5,DM96,DF115) respectively were represented P5 , P6 , P7 , P8 .The third transits series(DM46,MMg,MF12,MM11) re
... Show MoreThe research aims at a statement Internal Debt options during shocks and the impact of this borrowing in the volume of the foreign reserve, using induction and deduction with available data analysis. During the period (2004-2013) did not require the use of borrowing across (financial institutions, discounted transfers, bonds); it was only sufficient by transfer with commercial banks that can finance of temporary budget deficits: rose and decline of volume of foreign reserve according to the changes of oil prices and the volume of purchases and sales of the Central Bank of Iraq. Central Bank of Iraq (CBI) has significantly contributed to Internal Debt through bond and discounted transfers in the secondary market; thus, funding the
... Show MoreThis research reviews the aesthetic variables that were founded according to (theatrical rehearsal) as one of the most important pillars on which the theatrical process is based, because of its necessity in developing theatrical art on several levels that helped the theatrical director in organizing his work, and this became clear through the research chapters represented in the first chapter (methodological framework) and the second chapter, which consisted of the first topic (the duality of watching / rehearsal) and the second topic (the applications of theatrical rehearsal in theatrical experiences), all the way to the third chapter (research procedures), which included the analysis of theatrical rehearsals (sharing on life), and the
... Show MoreThe emergence and spread of methicillin-resistant Staphylococcus aureus (MRSA) was a public health problem worldwide that causes nosocomial and community infections. Forty three isolates (71.66%) were characterized as S.aureus, were isolated from 60 different clinical specimens (blood, nose, wound, urine and vaginal) collected from patients from different hospitals of Baghdad. All isolates were resistant (100%) to Aztreonam, Carbenicillin, Cifixime, Cefoxitin, Ceftazidime, and showed high resistance to each of Methicillin, Oxacillin, Ampicillin and Penicillin . the MRSA isolates were typed based on (SCCmec) typing ,the result revealed that SCCmecIVa was the most common in isolates (41.86%), following type IVc (20.93%), type II(16.27%). V
... Show MoreA factorial experiment was conducted at the laboratories of the College of Agriculture – Kerbala University during 2016. The aim was inhibitory efficiency for some aqueous and alcoholic extracts of Cumin, Fenugreek, Sweet Fennel and Black cumin in growth of Escherichia coli and Staphylococcus aureus bacteria. Results of Lab the extracts alcoholic, Concentrations 10, and 20 μg/ml giving to the highest percentage of inhibition from water extracts for both types of bacteria. Alcoholic extract of cumin highest percentage inhibition and concentration reached 23 and 26 mm, respectively, for the bacterium Staphylococcus aureus, while the bacteria Escherichia coli giving the alcoholic extract of the concentration of 20 μg/ml
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