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Design Consolidate Cost Accounting System For Economic Entities
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      The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

    So the study has been prepared for the potentiality  to set and designing Consolidated Costing System that provides relevant  information for proper  decision-making, So the need has been emerged in practical realism to review the costing  system that came with the Consolidated Accounting System specially since increasing the demand for information and the changes that occurs in business environments and the insistence to perform competitive advantageous. 

Al-Kut General  Company For Textile Industries has been selected as a field to apply this study due to its importance on industrial sector level, in addition to experience of the company and its potentialities as well

 Through studying the truth  of current costing system and identifying the weaknesses & strength points ,also create model for a Consolidated Costing System that fits the nature of cost centers and products too.

    The system has been applied and the outputs  has compared  in form that shows the information and the styles that is created from applying the new system shall be more efficient and important in serving  the management to provide all requirements for information.

 

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Publication Date
Thu Aug 31 2023
Journal Name
Journal Of Tikrit University For Humanities
ثورات الأندلسيين بعد تسليم مدينة غرناطة دراسة تاريخية للأسباب والنتائج
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الكتابة عن الأندلس بعد تسليم مدينة غرناطة يحمل في ثناياه ألم كبير، لأن الأندلسيين عاشوا تجربة إنسانية قاسية سببها الأساس غياب التسامح الديني والعدالة الاجتماعية، الأمر الذي دفعهم للثورة مطالبين بحقوقهم التي نصت عليها معاهدة تسليم المدينة. فقد  عاش أولئك حياة صعبة ، فكانوا صورة  للصراع  بين حضارتين  الإسلامية والغربية ،  ويمكن تلمس ذلك الصراع من خلال دراسة ثوراتهم ضد السلطة الحاكمة التي يبدو من تتبع أح

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Publication Date
Fri Dec 30 2022
Journal Name
College Of Islamic Sciences
جدلية جدليّة العقل والنّقل وعلاقتهما بالاستدلال مسائل الاعتقاد بين مدرستي أهل الحديث والأشاعرة: - عرض ومناقشة
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This research highlights one of the most important issues that have been controversial between Islamic schools, which is the duality of Intellect  and Revelation and the nature of their relationship, in two core points:

The first point: Could there be a real conflict between Intellect  and revelation? While the school of hadith view that this assumption is a rational assumption that does not real as long as the revelation is correct and the Intellect  is clear, and that what is claimed are due to other Intellect s, we find that the Ash’ari school adopts the saying that the real conflict may occur, but rather confirms its occurrence.

The second point: For whom is the priority, for the Intellect  or th

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Shyness and its relation to feeling of psychological isolation among first intermediate students
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The study attempts to measure the level of shyness; the level of psychological isolation; to identify the relationship between shyness and psychological isolation; and to identify the differences between shyness and psychological isolation among first-intermediate students. To this end, a random sample comprised (187) male and female students was chosen for the academic year (2016-2017) from Baghdad \ Al-Rasafa. To measure the shyness and psychological isolation, the researcher designed two scales: one to measure the shyness composed of (37) items divided into four domains; and the other to measure the psychological isolation made of (56) items divided into three domains. The study concluded that the sample has a medium level of shyness;

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Publication Date
Tue Nov 06 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Nurse–Midwives' Knowledge and Practices toward Second Stage of Labor
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Objective: To assess the nurses-midwives' knowledge and practices regarding the management of second stage
of labor and to find out the association between their knowledge and practices and socio-demographic
characteristics and working years and experience.
Methodology: A descriptive study was carried out from March 22nd
, 2008 through 30th June, 2008. A purposive
sample of (75) Nurse-Midwives which was selected from (6) hospitals. A questionnaire was comprised of two
parts: (socio-demographic characteristics and the assessment tool for Nurse-Midwives' knowledge and health
practices performed by them). The questionnaire validity was determined by experts and its reliability was
determined through a pilot study. Th

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Publication Date
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
Pattern of Congenital Heart Disease In Children Attending Central Teaching Pediatric Hospital, Baghdad
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Background: Congenital cardiac defects have a wide spectrum of severity in infants. About 30-40% of patients with congenital cardiac defects will be symptomatic in the 1st year of life, while the diagnosis was established in 60% of patients by the 1st month of age.

Objectives: To identify the occurrence of specific types of CHD among hospitalized patients and to evaluate of growth of patients by different congenital heart lesions.

Methods: A retrospective study, done on ninety-six patients (51 male and 45 female) with congenital heart disease (CHD) admitted to central teaching hospital of pediatrics, Baghdad from 1st September 2009 to 30

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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Bayes Estimator as a Function of Some Classical Estimator
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Maximum likelihood estimation method, uniformly minimum variance unbiased estimation method and minimum mean square error estimation, as classical estimation procedures, are frequently used for parameter estimation in statistics, which assuming the parameter is constant , while Bayes method assuming the parameter is random variable and hence the Bayes estimator is an estimator which minimize the Bayes risk for each value the random observable and for square error lose function the Bayes estimator is the posterior mean. It is well known that the Bayesian estimation is hardly used as a parameter estimation technique due to some difficulties to finding a prior distribution.

The interest of this paper is that

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Publication Date
Tue Sep 27 2022
Journal Name
Journal Of Positive School Psychology .
The Explosive Capacity Of The Muscles Of The Two Men And Their Relationship To The Scoring Of Football Halls
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The research dealt with its forefront a definition of the aspects of the study and its variables, the explosive capacity and its relationship to the scoring of football for the halls and highlights the importance of these variables, and the problem of the research consisted that some players fail to score Amie because of the weak power of shots or the slow scoring, so the researchers saw studying this problem and knowing the extent of the influence of the explosive strength During the performance of the skill of scoring with five football, the study aimed to identify the relationship between the explosive strength and the skill of scoring with five football. Researchers assume that there is a statistically significant relationship between t

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Publication Date
Tue Dec 09 2014
Journal Name
Journal Of The College Of Education For Women
A Stylistic Analysis of Bisson’s Bears Discover Fire
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This paper aims at analyzing Terry Bisson’s short story Bears Discover Fire stylistically by following both Gerard Genette’s theory of narratology (1980) and Short and Leech (1981) strategy for analyzing fictional works. Also trying to examine to what extent these models are applicable in analyzing the selected story. Stylistic analysis procedures help the readers/researchers to identify specific linguistic features in order to support literary interpretation and appreciation of literary texts. Style in fiction concentrates not on what is written, but on how a text is written. Each writer has his own style and techniques which distinguish him from other writers

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Publication Date
Fri Nov 21 2025
Journal Name
Plos Global Public Health
Association of socioeconomic and demographic determinants with clinical outcomes in Iraqi patients with diabetes: A cross-sectional study
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Social determinants of health (SDH) profoundly influence diabetes outcomes; nevertheless, their impact on the Iraqi diabetic population remains under researched. The objectives of this study were To investigate the relationship between particular social determinants of health (SDH) variables namely food and housing insecurity, social support, income, and education and clinical outcomes, including HbA1c levels, medication adherence, and patient satisfaction among Iraqi diabetic patients. A cross-sectional study involving 212 diabetic patients in Iraq was conducted. Participants attending a healthcare facility in Iraq filled out validated questionnaires regarding social determinants of health, medication adherence, and satisfaction. HbA1c rea

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Publication Date
Tue Jun 30 2009
Journal Name
Al-kindy College Medical Journal
Evaluation of Serum Interleukin-6 Levels in Correlation to the Severity of Acute Appendicitis
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Background: Acute appendicitis is a common surgical
problem that is associated with an acute-phase reaction.
Previous studies have shown that cytokines and acutephase proteins are activated and may serve as indicators for
appendicitis.
Objective: The aim of this study was to evaluate of serum
levels of interleukin-6 (IL-6) in correlation to the severity
to acute appendicitis.
Methods: This is a prospective study from December 2008
to March 2009 of patients who had appendectomy in
Department of Surgery, Al-Kindy Teaching Hospital -
Baghdad/Iraq. Serum for estimating levels of interleukin-6
(IL-6) was taken pre-operatively. Depending on the
macroscopic evidence during the operation and the
histopathol

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