Preferred Language
Articles
/
jpgiafs-91
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
...Show More Authors

  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.

Crossref
View Publication
Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Integrated Approach for Management OF Supply chain and relationship with MRP
...Show More Authors

 

Find interested in the harmonization of variables and determinants of supply chain planning needs of the material, leading to the results start effective supply chain management, and end up quickly modify the sizes to suit the demand and turnover in the market. As well as identifying relationships between variables, and type of relationship used by the company with the processors and their feasibility, and indicate the level of interest and willingness to redesign the supply chain Company for Electrical Industries and build an integrated model for supply chain with the MRP system can be applied in the company.

Research depend on quantitative and descriptive method, It

... Show More
View Publication
Crossref
Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Acculturation and its Evolutionary Tendency in the Design of the Prayer Space Elements / Niche – A model: آلاء طالب كريم
...Show More Authors

The peculiarity of worship spaces in the Islamic architecture is evident by its symbolic connotations with doctrinal connections, thus the niche has a major status in that symbolic connotation, which transformed due to the cultural interaction from a rock on the wall directed towards Mecca into an element of integrated structural entity with performative and aesthetic characteristics. The spread of the Islamic religion contributed to subjecting it to a design acculturation process, thus the problem of the research was raised by the following question: has the evolutionary tendency of acculturation been able to effect a major transformation in the niche design? The research aims at identifying the design acculturation and its translation

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
SYNTHESIS OF THE NEW NAPROXEN SELECTIVE ELECTRODE BASED ON IMPRINTED POLYMER USING DIFFERENT MONOMERS AND ITS DETERMINATION AT PHARMACEUTICAL PREPARATION: SYNTHESIS OF THE NEW NAPROXEN SELECTIVE ELECTRODE BASED ON IMPRINTED POLYMER USING DIFFERENT MONOMERS AND ITS DETERMINATION AT PHARMACEUTICAL PREPARATION
...Show More Authors

ABSTRACT

Naproxen(NPX) imprinted liquid electrodes of polymers are built using polymerization precipitation. The molecularly imprinted (MIP) and non imprinted (NIP) polymers were synthesized using NPX as a template. In the polymerization precipitation involved, styrene(STY) was used as monomer, N,N-methylenediacrylamide (N,N-MDAM) as a cross-linker and benzoyl peroxide (BPO) as an initiator. The molecularly imprinted membranes and the non-imprinted membranes were prepared using acetophenone(AOPH) and di octylphathalate(DOP)as plasticizers in PVC matrix. The slopes and detection limits of the liquid electrodes ranged from)-18.1,-17.72 (mV/decade and )4.0 x 10-

... Show More
View Publication Preview PDF
Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of leader-member exchange in the organizational citizenship behavior according to organizational trust Analytical research at the center of Ministry of Migration and Displaced
...Show More Authors

This research aimed to examine the correlation and influence of leader-member exchange in the organizational citizenship behavior in the existence of organizational trust as mediator variable among workers in ministry of migration and displaced, has been collecting data and information relating to research by designing questionnaire was distributed to the stratified random sample included (56) member of the workers in the ministry mentioned, and through the use of several statistical method were the main findings of research was the existence of a correlation relationship and influence between leader- member exchange and organizational trust, while the results confirmed no correlation and influen

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Oct 04 2018
Journal Name
Irrigation And Drainage
Agricultural Irrigation Pricing: Review of Theories and Practices
...Show More Authors
Abstract<p>Water pricing and substitution of the costs of irrigation investment operation and maintenance have been controversial issues for a long time. The small charges for irrigation water are addressed, and additionally, the low level of farmers who pay the costs. In a few schemes, expense accumulation rates are close to zero, notwithstanding when water charges are well beneath the cost of operation and maintenance. Water prices are charged to farmers for two essential objectives. The first is to cover the operation and maintenance estimation with the goal that the investment is fiscally practical. Much of the time, costs will likewise need to incorporate a price for the cost of capital required to develop</p> ... Show More
View Publication
Scopus (7)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Tue Dec 11 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of accounting disclosure in the size of the risks or return for portfolio insurance: An applied research at the national insurance company
...Show More Authors

This research aims to numerous risks to the portfolio of the insurance company that arise from practicing the activity in general, and the risks arising from insurance contracts in particular, and what is the role of the company in the disclosure to help users (such as owners) to understand and concentration of risks in the financial reporting and identifying movable risks size to reinsurers that may affect the solvency of the portfolio and makes them at a given moment required to fulfill the obligations towards policyholders outweigh the financial capacity, which leads to stumble or bankruptcy.

So I sought this research is to identify the extent of the obligation to disclose the accounting for this risk and the extent of their i

... Show More
View Publication
Crossref
Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Distributed Heuristic Algorithm for Migration and Replication of Self-organized Services in Future Networks
...Show More Authors

Nowadays, the mobile communication networks have become a consistent part of our everyday life by transforming huge amount of data through communicating devices, that leads to new challenges. According to the Cisco Networking Index, more than 29.3 billion networked devices will be connected to the network during the year 2023. It is obvious that the existing infrastructures in current networks will not be able to support all the generated data due to the bandwidth limits, processing and transmission overhead. To cope with these issues, future mobile communication networks must achieve high requirements to reduce the amount of transferred data, decrease latency and computation costs. One of the essential challenging tasks in this subject

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Clarivate Crossref
Publication Date
Sun Jan 01 2017
Journal Name
مؤتمرات الآداب والعلوم الانسانية والطبيعية
تحليل محتوى أسئلة الامتحانات العامة لمادة الفيزياء في ضوء إنموذج جان بياجيه للتفكير المنطقي
...Show More Authors

Publication Date
Tue Jul 09 2019
Journal Name
Global Journal Of Public Health Medicine
IMPROVING THE ANTIBACTERIAL ACTIVITY BY THE COMBINATION OF ZIRCONIUM OXIDE NANOPARTICLES (ZrO2) AND CEFTAZIDIME AGAINST KLEBSIELLA PNEUMONIAE
...Show More Authors

Klebsilla pneumoniae is one of must opportunistic pathogens that causes nosocomial infection, UTI, respiratory tract infections and blood infections. ZrO2 nanoparticles have antimicrobial activity against some pathogenic bacteria and fungi. Ceftazidime is one of third generation cephalosporins groups of antibiotecs, characterized by its broad spectrum on bacteria in general and particularly on Enterobacteriaceae family like Klebsiella spp. Method: Diverse clinical samples of Klebsilla pneumoniae were isolated from several hospitals in Baghdad – Iraq and ZrO2 nanoparticles was investigated against it. Ceftazidime was also investigated against K. pneumoniae. Both of ZrO2 nanoparticles and ceftazidime were mixed together and investigated aga

... Show More
View Publication
Crossref (2)
Crossref
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Compatibility between leadership of empowerment and organizational learning abilities and their reflection on knowledge capital Applied research at Wasit University
...Show More Authors

The current research aims at: - Identifying the role played by the leadership in empowerment and organizational learning abilities and their reflection on the knowledge capital, and the extent to which these concepts can be applied effectively at Wasit University. The problem of research .... In a series of questions: The most important is that the dimensions leadership empowerment and distance learning organizational capacity correlation relationship and impact and significant statistical significance with the capital knowledge.

     To understand the nature of the relationship and the impact between the variables, leadership was adopted by empowerment as the fir

... Show More
View Publication Preview PDF
Crossref