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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

  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
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Improved Automatic Registration Adjustment of Multi-source Remote Sensing Datasets

Registration techniques are still considered challenging tasks to remote sensing users, especially after enormous increase in the volume of remotely sensed data being acquired by an ever-growing number of earth observation sensors. This surge in use mandates the development of accurate and robust registration procedures that can handle these data with varying geometric and radiometric properties. This paper aims to develop the traditional registration scenarios to reduce discrepancies between registered datasets in two dimensions (2D) space for remote sensing images. This is achieved by designing a computer program written in Visual Basic language following two main stages: The first stage is a traditional registration p

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Publication Date
Wed Oct 24 2018
Journal Name
Journal Of Planner And Development
Analytical Perspective of Baghdad Urban Water Front Land Use Utilization

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Publication Date
Sat Aug 01 2020
Journal Name
Journal Of Engineering
Statistical Analysis of Metal Removal during Magnetic Abrasive Finishing Process

This work aims to provide a statistical analysis of metal removal during the Magnetic Abrasive Finishing process (MAF) and find out the mathematical model which describes the relationship between the process parameters and metal removal, also estimate the impact of the parameters on metal removal. In this study, the single point incremental forming was used to form the truncated cone made of low carbon steel (1008-AISI) based on the Z-level tool path. Then the finishing was accomplished using a magnetic abrasive process based on the Box-Behnken design of the experiment using Minitab 17 software was used to finish the surface of the formed truncated cone. The influences of different parameters (feed rate, machining step s

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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Numerical Assessment of Pipe Pile Axial Response under Seismic Excitation

In engineering, the ground in seismically active places may be subjected to static and seismic stresses. To avoid bearing capacity collapse, increasing the system's dynamic rigidity, and/or reducing dynamic fluctuations, it may be required to employ deep foundations instead of shallow ones. The axial aptitude and pipe pile distribution of load under static conditions have been well reported, but more study is needed to understand the dynamic axial response. Therefore, this research discusses the outputs of the 3D finite element models on the soil-pile behavior under different acceleration intensities and soil states by using MIDAS GTS NX. The pipe pile was represented as a simple elastic, and a modified Mohr-Coulomb mode

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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
Antibiotic Resistance Patterns of Bacteria Isolated from Dechlorinated Water Samples

Chlorination has been the method of choice for disinfecting water used for drinking purposes. However, some stressed bacteria during chlorination are able to recover and alter the potability of water. This study assessed the recovery of stressed bacteria in dechlorinated water. Ten chlorinated water samples were collected from different points within Ilorin metropolis, Kwara, Nigeria. The samples (100ml) were dechlorinated with 0.1ml of 11.4mM sodium thiosulphate solution. The physicochemical characteristics of the chlorinated water samples were determined while bacteriological analyses were carried out on both chlorinated and dechlorinated water samples. The antibiotic susceptibility pattern of the isolates was determined using disc dif

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Plasma Properties of a Low-Pressure Hollow Cathode DC Discharge

      The current study involves an experimental investigation of plasma main parameters of a DC discharge with a hollow cathode (HCD) geometry in air using apertures of different diameters from the hollow cathode (1, 1.5, 2, and 2.5 cm). A tiny Langmuir probe is used to investigate the plasma properties. The HCD was operated at constant power of 12.4 W and gas pressures ranging between 0.1 to 0.8 torr. It was observed that the operational conditions strongly affect the electron temperature and density, while the hollow cathode diameter has not much influence. The main important observation was that at relatively high air pressure (>0.4 torr) two electron temperatures were obtained, while at relatively low pressure (<0.4 torr)

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Publication Date
Thu Apr 01 2021
Journal Name
Pakistan Journal Of Statistics
Estimation intensity radiation of chest X-ray (CXR) with application

In this research we assumed that the number of emissions by time (𝑡) of radiation particles is distributed poisson distribution with parameter (𝑡), where  < 0 is the intensity of radiation. We conclude that the time of the first emission is distributed exponentially with parameter 𝜃, while the time of the k-th emission (𝑘 = 2,3,4, … . . ) is gamma distributed with parameters (𝑘, 𝜃), we used a real data to show that the Bayes estimator 𝜃 ∗ for 𝜃 is more efficient than 𝜃̂, the maximum likelihood estimator for 𝜃 by using the derived variances of both estimators as a statistical indicator for efficiency

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Scopus
Publication Date
Tue Oct 08 2024
Journal Name
Cureus
Orbital Langerhans Cell Histiocytosis: A Systematic Review of 228 Cases

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Publication Date
Tue Jun 25 2024
Journal Name
Journal Européen Des Systèmes Automatisés
Whole-Body Anti-Input Saturation Control of a Bipedal Robot

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preliminary Cytotoxic Study of Some Novel Furo-2-quinolone Compounds

In this research, new series of Furo-2-quinolone [FQ] compounds have been synthesized. These novel [FQ] compounds were prepared from coumarin derivatives (Furocoumarins: psoralen and isopsoralen).Identifications of these FQ compounds were performed by using infrared spectrum (I.R), Ultraviolet spectrum (U.V) and Nuclear Magnetic Resonance spectrum (H1-NMR) besides some physical data. The cytotoxic screening involves ;using HEP-2 cell line which gave differential responses against tested compounds : 4,6 Dimethyl furo[2, 3-g] coumarin (C1), 1-(2`, 4`, Dimethoxy benzylideneimino)-2,6-dimethyl Furo [2, 3-g] quinoline-2-one (C3) and the angular psoralen of the same derivative

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