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The role of the auditor in allocating common costs in the gas industry and its reflection on the company's performance: Applied Research in North Gas Company
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The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as assisting the management in taking many decisions as well as reaching a proper measurement of the costs of each joint product without charging it with costs. Is a fact that did not benefit from it.

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Publication Date
Mon Apr 03 2023
Journal Name
Aro-the Scientific Journal Of Koya University
The Most Common Characteristics of Fragile Video Watermarking
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The progress of network and multimedia technologies has been phenomenal during the previous two decades. Unauthorized users will be able to copy, retransmit, modify reproduction, and upload the contents more easily as a result of this innovation. Malicious attackers are quite concerned about the development and widespread use of digital video. Digital watermarking technology gives solutions to the aforementioned problems. Watermarking methods can alleviate these issues by embedding a secret watermark in the original host data, allowing the genuine user or file owner to identify any manipulation. In this study, lots of papers have been analyzed and studied carefully, in the period 2011–2022. The historical basis of the subject shou

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Scopus (4)
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Publication Date
Mon Nov 24 2025
Journal Name
Al-fatih Journal
The impact of the use of mirrors in the level of performance of some skills epeeEmpirical researchStudents on the third stage in the Faculty of Physical Education for Girls
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يهدف البحث الى أعداد بعض تمرينات الاساسية لسلاح الشيش بأستخدام المرايا في تطوير قدرة مستوى تعلم الطالبات في المبارزة ومعرفة الفروق بين المجموعتين التجريبي والضابطة بتأثير استخدام المرايا في مستوى اداء بعض مهارات سلاح الشيش لطالبات المرحلة الثالثة , وقد أستخدمت الباحثتان المنهج التجريبي على عينة من طالبات المرحلة الثالثة , وقد بلغ عددهم (45) طالبة , وقد خرجت الباحثتين بعدة أستنتاجات وهي:- - أن المنهاج التعليمي

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Publication Date
Sat Mar 25 2023
Journal Name
Kirkuk University Journal For Agricultural Sciences
The role of the agricultural extension in educating farmers about the legislation on protecting the environment from pollution with chemical pesticides
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The research aimed to determine the role of the agricultural extension in educating farmers about the legislation on the protection of the rural environment from pollution with chemical pesticides working in the Department of Agricultural Extension and Training and the Department of Agricultural Extension in the directorates of agriculture of Najaf and Qadisiyah, and to determine the role of the agricultural extension in the axis of farmers' use of the correct methods to protect the rural environment from pollution with chemical pesticides and the axis of the reasons that lead farmers to pollute the rural environment with chemical pesticides, and to achieve the objectives of this research prepared A questionnaire in the light of rev

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Publication Date
Thu Oct 18 2018
Journal Name
Al–bahith Al–a'alami
Watching Cultural Programs in Satellites Channels tv and Its relation to the actual reading of the book
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The research is based on an important subject according to the researchers' estimations. It is the disclosure of the nature of the relationship between Watching to cultural programs in satellite channels and the book's vision of the intellectual, and the pursuit of purchasing and acquiring it It is a scientific addition to the scientific research media because it deals in the field of new about the nature of the relationship between satellite programs and writers, and it provides a scientific development on the importance of satellite channels in the promotion of the book and sales of intellectual elite. The study examined the audience of the recipients of literature for cultural programs, the nature of the public, characteristic

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Publication Date
Sat Apr 02 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The structure of capital and its impact on the profitability of companies : is an analytical study of a sample of industrial companies listed on the Iraqi Stock Exchange
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This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
Employ the Knowledge Accumulation of Human Resources in Strategic Performance
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The main purpose of this research is to diagnose the role of the Knowledge Accumulation of Human Resources KAHR in Strategic Performance SP, and for that, the research was applied to the represented sample by the administrative leaders consisting of (108) individuals distributed according to their positions and the organizational structure of the ministry. Correlations, effects, and benefits from generalizing the results in the field of research. The research involved a mixed-methods approach through two stages. During the first stage, the researcher gathered quantitative data from a questionnaire. The second stage gathered qualitative data to explore the survey results more deeply by conducting individual interviews with a sub-sample of

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Crossref
Publication Date
Fri Sep 20 2019
Journal Name
Journal Of The College Of Education For Women
Community Innovation and Its Role in Gender Mainstreaming and Development Issues
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Gender mainstreaming is a goal for building a society characterized by justice and equality. Gender mainstreaming requires a clear understanding of the concept. Therefore, the research focuses on the concept of gender and how it was addressed in the literature through which the concepts related to gender were extracted which is represented by the role and social status through which the relationship of gender can be measured. In order to find out the basis for the different status and roles of both sexes in societies, the interpreted theories of gender were addressed, through which the most important factors affecting gender relations, such as biological, social and economic factors, as well as political systems, were discussed. Due to t

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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
Synthesis and Fabrication of In2O3: CdO Nanoparticles for NO2 Gas Sensor
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The physical and morphological characteristics of porous silicon (PS) synthesized via gas sensor was assessed by electrochemical etching for a Si wafer in diluted HF acid in water (1:4) at different etching times and different currents. The morphology for PS wafers by AFM show that the average pore diameter varies from 48.63 to 72.54 nm with increasing etching time from 5 to 15min and from 72.54 to 51.37nm with increasing current from 10 to 30 mA. From the study, it was found that the gas sensitivity of In2O3: CdO semiconductor, against NO2 gas, directly correlated to the nanoparticles size, and its sensitivity increases with increasing operating temperature.

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Scopus (8)
Crossref (5)
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Publication Date
Wed Jul 01 2015
Journal Name
Al–bahith Al–a'alami
The Position of the Oil Press about the World Oil Industry / OAPEC Bulletin 2011-2012 as a Model
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This research deals with the attitude of oil press towards oil industry in the world and the extent of their concerns with the stages of oil industry relating to the abundance of oil and natural gas, as it is an international strategic and complementary industry. The researcher uses the survey method for content analysis of the initial article and the press news for two: years (2011-2012). The results if the study are as follows
1- Oil press is concerned with developing and the stages of the Arabic oil industry in the interest of OAPEC in the first place.
2- It is concerned with exploring, extracting, and marketing oil in the first place, then with refining operations in refineries and petrochemical plants in the second place, an

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Crossref
Publication Date
Wed May 10 2023
Journal Name
Journal Of Planner And Development
The impact of population density in sustainable housing - An applied study in the city of Baghdad (Mahalla 817), Al-Bayaa as a model
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Population density represents an important indicator for determining the growth of the size of urban areas. Population density has a direct impact on the quality of life, and its excessive rise may lead to the deterioration of basic service facilities. The problem of the research is that the increase in the total population densities of the residential neighborhood may reflect negatively on the nature of the services provided to the residents in these shops, and thus the failure to achieve sustainability in the residential locality. The research assumes that the increase in population densities negatively affects the achievement of sustainability in the residential neighborhood.

 

      

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