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.
ملخـــص البحــــث
فإنَّ الاشتغالَ بعلومِ الشريعةِ مِن أشرفِ العلوم في الدنيا منزلةً، وأعلاها عندَ اللهِ تعالى درجةً، وإن خدمةَ هذه العلومِ ومصنَّفاتها فرض على أبناءِ الأُمةِ الإسلامية، دراسةً وشرحاً وتحقيقاً ولاسيما التراثَ المخطوطَ منهُ.
وقد وَقعَ اختيارنا مِن بينِ هذا التُّراثِ الغالي على تحقيق كتابِ "زبدة الفتاوى" للإمامِ محمد بن يوسف القرماني، وتقدَّمتُ به
... Show MoreCrime is considered as an unlawful activity of all kinds and it is punished by law. Crimes have an impact on a society's quality of life and economic development. With a large rise in crime globally, there is a necessity to analyze crime data to bring down the rate of crime. This encourages the police and people to occupy the required measures and more effectively restricting the crimes. The purpose of this research is to develop predictive models that can aid in crime pattern analysis and thus support the Boston department's crime prevention efforts. The geographical location factor has been adopted in our model, and this is due to its being an influential factor in several situations, whether it is traveling to a specific area or livin
... Show MoreThe aim of the present study is to identify the level of prosoical behavior of Baghdad University's students and to recognize the differences between male and female students. Moreover, it also aims to identify the level of openness to experience for these students. A random sample of (123) students has been selected; 77 males and 46 females. Two scales have been used in the study. The Prosocialness scale for adults by Caprara. Et al (2005) has been translated into the Arabic language and relies on four types of actions (Helping, Sharing, Taking care, and feeling Empathetic with others) and the other scale is the Openness to Experience Scale, which is one of the Big Five Inventory by John and Srivastava (1999). The main results showed a
... Show MoreAlzheimer’s disease (AD) is an age-related progressive and neurodegenerative disorder, which is characterized by loss of memory and cognitive decline. It is the main cause of disability among older people. The rapid increase in the number of people living with AD and other forms of dementia due to the aging population represents a major challenge to health and social care systems worldwide. Degeneration of brain cells due to AD starts many years before the clinical manifestations become clear. Early diagnosis of AD will contribute to the development of effective treatments that could slow, stop, or prevent significant cognitive decline. Consequently, early diagnosis of AD may also be valuable in detecting patients with dementia who have n
... Show MoreEmploying the social personalities (celebrities) in all fields (artistic, sports, media, etc.) is an important media and visual communication means of identification for the companies and institutions in order to convey the advertising idea in accordance with the creative, aesthetic and functional principles aimed at promoting products and gaining the symbolic value for the company. This study investigates the employment of social personalities in the commercial advertising design in order to pinpoint the importance of employing celebrities and their representation in the advertisement to convey the meaning that signifies the advertisement goal. Thus the question of the study is: "What are the mechanisms of employing celebrities in the d
... Show MoreAfter the twenty – first century become necessary for us motorcade era in educational a chevements by searching for the best strategies and teaching methods and techniques artotalbagesh resorting to the strategy
Did not use in use in the teaching of the foreseeable material general by voice and teaching perspective for the student of the class fourth science
In particular ,so the researcher asking the question follows:
Can the peer education strategy to have an impact in perspective drawing skill development ?
From here it demonstrated the importance of current research know the impact of p
... Show More