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jeasiq-1398
تحليل – الكلفة – الحجم – الربح – في ظل نظام الكلفة على أساس الأنشطة
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Recent advancement in production technologist of manufacturing processes have left an important effects upon cost structure. Moreover the problem for providing necessary and adequate information for managerial decision making.

Therefore the cost – volume – profit analysis under the new activity based costing has replace the old method for Analysing the relation between C.V.P with respect to profit planning and control.

In brief the C.V.P object is to discuss the effect of changes on profit resulting from changes in sales volume, cost of manufacturing and selling price.

This study consists of four chapters:

The first chapter dealt with method of analysing costs – volume and profit according to the traditional approach.

The second chapter dealt with the C.V.P analysis under the new approach activity based costing.

The third chapter dealt with studying the company research sample and the practical application of the C.V.P analysis under the traditional and the new approach, using the actual information from the books and other sources of data obtained from the Electrical industries company.

Finally, the forth chapter summarized the major conclusions and presented some recommendations that related to the research area.

 

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Publication Date
Wed Jun 29 2022
Journal Name
Journal Of The College Of Education For Women
Content Analysis of Social Studies Book at the Secondary School in the Kingdom of Saudi Arabia (Curricula System- Joint Program) in the Light of the Cultural Intelligence Dimensions
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The study aimed at recognizing the availability of the cultural intelligence dimensions in social studies book at the high school in the kingdom of Saudi Arabia (curricula system- joint program). The study used the descriptive approach and content analysis method. As tools of the study, the study adopted a list of cultural list of indicators and dimensions that suits the secondary stage social curricula. It further adopted a content analysis form designed to analyze the social studies book in the secondary school in the kingdom of Saudi Arabia. The study has reached several results, the most significant results were: There is a difference in including the cultural intelligence dimensions in social studies book at high school in the kingd

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Publication Date
Wed Dec 31 2014
Journal Name
Al-khwarizmi Engineering Journal
Catalytic Cracking of Iraqi Vacuum Gasoil Using Large and Medium Pore Size of Zeolite Catalysts
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Abstract 

The catalytic cracking conversion of Iraqi vacuum gas oil was studied on large and medium pore size (HY, HX, ZSM-22 and ZSM-11) of zeolite catalysts. These catalysts were prepared locally and used in the present work. The catalytic conversion performed on a continuous fixed-bed laboratory reaction unit. Experiments were performed in the temperature range of 673 to 823K, pressure range of 3 to 15bar, and LHSV range of 0.5-3h-1. The results show that the catalytic conversion of vacuum gas oil increases with increase in reaction temperature and decreases with increase in LHSV. The catalytic activity for the proposed catalysts arranged in the following order:

HY>H

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
USING SENSITIVITY ANALYSIS IN DETERMINING THE OPTIMAL&EFFICIENT PRODUCTION PLANS IN GREENHOUSES IN ASSOCIATION OF AL-WATAN UNDER CONDITION OF RISK &UNCERTAINTY
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 The objectives of this research are to determine and find out the reality of crops structure of greenhouses in association of Al-Watan  in order to stand on the optimal use of economic resources available for the purpose of reaching a crop structure optimization of the farm that achieves maximize profit and gross and net farm incomes , using the method of linear programming to choose the farm optimal plan with the highest net income , as well as identifying production plans farm efficient with (income - deviation) optimal (E-A) of the Association and derived, which takes into account the margin risk wich derived from each plan using the model( MOTAD), as a model of models of linear programming alternative programming m

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Publication Date
Fri Jun 30 2023
Journal Name
College Of Islamic Sciences
Hisba system in Islam
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Through research it shows that the calculation has an effective role in the maintenance of Islamic law and save. And that the calculation religious function to attach religious matters and it closeness to God, whether calculated or assumed carried out by volunteers. And scientists from the description of the calculation as a social function to attach to morality and kinship and charity to the poor and the dissemination of science. By definition it shows that the injury will not be exposed only to the evils of any phenomenon that do not break and was checking to search for evil, but he must intervene if he saw visible in front of him. And that of the areas that could see the calculation are the field of information and educ

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Publication Date
Mon Mar 01 2021
Journal Name
مجلة العلوم القانونية
أساس انتقال المخاطر في عقود التجارة الدولية
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أساس انتقال المخاطر في عقود التجارة الدولية

Publication Date
Tue Jun 01 2021
Journal Name
Al-khwarizmi Engineering Journal
Effect of Environmental Factors on the Accuracy of a Quality Inspection System Based on Transfer Learning
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In this research, a study is introduced on the effect of several environmental factors on the performance of an already constructed quality inspection system, which was designed using a transfer learning approach based on convolutional neural networks. The system comprised two sets of layers, transferred layers set from an already trained model (DenseNet121) and a custom classification layers set. It was designed to discriminate between damaged and undamaged helical gears according to the configuration of the gear regardless to its dimensions, and the model showed good performance discriminating between the two products at ideal conditions of high-resolution images.

So, this study aimed at testing the system performance at poor s

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Designing system cost for water pollution plants in mayoralty of Baghdad
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          There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle v

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Publication Date
Thu Jun 15 2023
Journal Name
Journal Of Legal Sciences
ولاية القضاء الدستوري على ضمان الملكية المستقبلية
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تكفل الدساتير الملكية العامة للمواطنين جميعاً (1)، كما تصون الملكية الخاصة (2)، والملاحظ بجلاء أن الدستور في اطار حمايته للملكية العامة والخاصة يطلقهما دون مقيد، ويعممهما دون مخصص، ومؤداه أن الأصل هو ضمان الملكية بنطاقها الشخصي والموضوعي المطلق أما الاستثناء عليهما يستوجب التصريح ولا تغني الدلالة أو التأويل دون نص مخصص أو مقيد يرد في الدستور، مما يتطلب من القضاء الدستوري أن يبسط ولايته على حماية هذا النط

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Publication Date
Fri Jan 01 2021
Journal Name
مجلة الجمعية العراقية للعلوم التربوية والنفسية
العنف المبني على النوع الاجتماعي .... المفهوم والآثار .
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The phenomenon of gender-based violence has become recognized as a social and public health problem; It is a global phenomenon that transcends cultural, geographical, religious, social and economic boundaries and represents a violation of human rights; It causes many physical and psychological damages that may in many cases reach death, and the theoretical perceptions presented in this research focused on the concept and its causes, which supports enhancing our understanding of how to prevent, reduce, or finally eliminate it. The current research aimed to provide a decisive general view of the concept and the other concepts associated with it and their definitions. In addition to presenting the theoretical frameworks that clarify its cau

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Publication Date
Tue Dec 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
البلاستيكية ABS الترسيب اللاكهربائي للنحاس على لدائن
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الترسيب اللاكهربائي للنحاس باستخدام الفورمالديهايد كعامل مختزل واستخدام الفضة كعامل مساعد في تفاعلات الترسيب على المواد غير الموصلة مثل لدائن ABS لغرض استعمالها بصورة رئيسية في لوحة الدوائر الكهربائية للاجهزة الالكترونية. تم دراسة تأثير تراكيز الفورمالديهايد (10-100) مل/لتر وتراكيز ملح روشيل (10-150) غم/لتر على معدل الطلاء. وجد ان الظروف المثلى لتحقيق الطلاء هي 70 مل/لتر للفورمالديهايد و 94 غم/لتر لملح

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