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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
Thu Jul 17 2025
Journal Name
Misan Journal For Physical Education Sciences
تأثير اسلوب تدريب المقاومات المرنة في تطوير القوة المميزة بالسرعة والتحمل الخاص للاعبي كرة القدم للصالات
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ملخص البحث: يعد اسلوب تدريب المقاومات المرنة واحد من اساليب تدريب القوة العضلية فهو النظام الذي يتم من خلاله استخدام تمرينات يتم ادائها ضد مقاومات متغيرة مثل الحبال المطاطية او اشرطة الساندو، ويمتاز هذا الاسلوب بتغير الشدة خلال اداء التمرين الواحد اي ان كلما تم مط الحبل المطاطي ازدادت مقاومته وبالتالي فان اللاعب يستخرج قوته اكثر كلما اقترب الى مركزية الحركة في التمرين وهذا هو جوهر الاختلاف بينه وبين استخد

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Publication Date
Wed Oct 12 2022
Journal Name
College Of Islamic Sciences
The Concept of the Text, its Divisions, Connotations, and Methodology
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The text has many connotations in the Arabic language, such as vowel points, designation, completion, etc., and the original meaning of the text is to show. The Western text has its owen independent semantic unit .The biblical texts are a mixture of what was reported by the Prophet Moses (peace be upon him) and what the authors described in terms of texts over many centuries.The meaning of the text is guidance and payment, and it is a natural connotation. The religious text for Muslims is divided into peremptory texts that are national proof. The evidence for the meaning of the text is proven by language, and it is not required that the researcher be a jurist. The approach is a factual questionnaire by the researcher according to a speci

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Publication Date
Mon Oct 23 2023
Journal Name
College Of Islamic Sciences
The concept of justice and its relationship to the law
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Any person, regardless of his location in the air, whether he was kidnapped or trained, and then he performs a certain work, believes that his work is in vain, and by God, his deeds. I wonder if those who hold him in the first place will be safe in good form. He said that the essence of justice in the story is the story:

These are given the meaning we have fought in the fact that each group of. He went beyond creating a group of blocs, sects, and parties. If justice indicated one meaning, these relationships between people and peace would diminish. In fact, justice has only one concept, but there are several associations with it in the field of divorced one of these synonyms. However, the variation in racist drums in the encounte

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
A Unit Plan Based Upon The MI Theory: A theoretical study with an application Inside The Classroom
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This research basically gives an introduction about the multiple intelligence
theory and its implication into the classroom. It presents a unit plan based upon the
MI theory followed by a report which explains the application of the plan by the
researcher on the first class student of computer department in college of sciences/
University of Al-Mustansiryia and the teacher's and the students' reaction to it.
The research starts with a short introduction about the MI theory is a great
theory that could help students to learn better in a relaxed learning situation. It is
presented by Howard Gardener first when he published his book "Frames of
Minds" in 1983 in which he describes how the brain has multiple intelligen

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Publication Date
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Evaluation and Improvement of Manufacturing System Using Computer Software Arena
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The main purpose of the paper is to identify the controllability of an existing production system; yogurt production line in Abu Ghraib Dairy Factory which has several machines of food processing and packing that has been studied. Through the starting of analysis, instability in production has been found in the factory. The analysis is built depending on experimental observation and data collection for different processing time of the machines, and statistical analysis has been conducted to model the production system. Arena Software is applied for simulating and analyzing the current state of the production system, and results are expanded to improve the system production and efficiency. Research method is applied to contribute in knowi

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Semiparametric Bayesian Method with Classical Method for Estimating Systems Reliability using Simulation Procedure
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               In this research, the semiparametric Bayesian method is compared with the classical  method to  estimate reliability function of three  systems :  k-out of-n system, series system, and parallel system. Each system consists of three components, the first one represents the composite parametric in which failure times distributed as exponential, whereas the second and the third components are nonparametric ones in which reliability estimations depend on Kernel method using two methods to estimate bandwidth parameter h method and Kaplan-Meier method. To indicate a better method for system reliability function estimation, it has be

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Publication Date
Tue Mar 26 2024
Journal Name
World Electric Vehicle Journal
Fast Finite-Time Composite Controller for Vehicle Steer-by-Wire Systems with Communication Delays
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The modern steer-by-wire (SBW) systems represent a revolutionary departure from traditional automotive designs, replacing mechanical linkages with electronic control mechanisms. However, the integration of such cutting-edge technologies is not without its challenges, and one critical aspect that demands thorough consideration is the presence of nonlinear dynamics and communication network time delays. Therefore, to handle the tracking error caused by the challenge of time delays and to overcome the parameter uncertainties and external perturbations, a robust fast finite-time composite controller (FFTCC) is proposed for improving the performance and safety of the SBW systems in the present article. By lumping the uncertainties, parameter var

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Determination of Nickel and Cobalt in Cosmetic Products Marketed in Iraq Using Spectrophotometric and Microfluidic Paper-based Analytical Device (µPADs) Platform
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Two quantitative, environment-friendly and easily monitored assays for Ni (II) and Co (III) ions analysis in different lipstick samples collected from 500-Iraqi dinars stores located in Baghdad were introduced. The study was based on the reaction of nickel (II) ions with dimethylglyoxime (DMG) reagent and the reaction of cobalt (III) ions with 1-nitroso-2-naphthol (NN) reagent to produce colored products. The color change was measured by spectrophotometric method at 565 nm and 430 nm for Ni and Co, respectively, with linear calibration graphs in the concentration range 0.25-100 mg L-1 (Ni) and 0.5-100 mg L-1 (Co) and LOD and LOQ of 0.11 mg L-1 and 0.36 mg L-1 (Ni), and 0.15 mg L-1 an

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Publication Date
Sat Nov 05 2022
Journal Name
Sensors
Enhancement of the CAST Block Algorithm Based on Novel S-Box for Image Encryption
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Background and Aim: due to the rapid growth of data communication and multimedia system applications, security becomes a critical issue in the communication and storage of images. This study aims to improve encryption and decryption for various types of images by decreasing time consumption and strengthening security. Methodology: An algorithm is proposed for encrypting images based on the Carlisle Adams and Stafford Tavares CAST block cipher algorithm with 3D and 2D logistic maps. A chaotic function that increases the randomness in the encrypted data and images, thereby breaking the relation sequence through the encryption procedure, is introduced. The time is decreased by using three secure and private S-Boxes rather than using si

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Theoretical Study of The Heating Effect of Laser Radiations on SiUcaGlass Systems
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A theoretical study has been proposed to investigate the effects of different laser radiations (Nd - glass, DF and C02) as a heating source on different glass samples (Optical glass, Bk - 7 and Soda - lime glass) and different waves lengths (10.6, 3.8, 1.6) ???. The heat changes as which are resulted due irradiation with laser sources have been determined by using the one dimension mathematical relation as a function of time (t) and depth (z). The results of the study show ed that the irradiation with C02 laser had a greater effect than DF laser, while the effects of Nd - glass laser were minimal with a power density of (1.8*10?? w/m2) within atime(l^sec).(Forboth Kinds) The change in the temperatures were not exceeded than (70"K) in all sa

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