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jeasiq-639
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 May 18 2023
Journal Name
Journal Of Engineering
Estimation of Some Mechanical Soil Properties from Static and Dynamic Plate Load Tests
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When the depth of stressed soil is rather small, Plate Load Test (PLT) becomes the most efficient test to estimate the soil properties for design purposes. Among these properties, modulus of subgrade reaction is the most important one that usually employed in roads and concrete pavement design. Two methods are available to perform PLT: static and dynamic methods. Static PLT is usually adopted due to its simplicity and time saving to be performs in comparison with cyclic (dynamic) method. The two methods are described in ASTM standard.

In this paper the effect of the test method used in PLT in estimation of some mechanical soil properties was distinguished via a series of both test methods applied in a same site. The comparison of

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Publication Date
Sat May 30 2026
Journal Name
Al–bahith Al–a'alami
Adopting the public on satellite channels
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The importance of television has emerged as an effective and influential force in the lives of societies and peoples, And not just a professional media since the fifties of the twentieth century, It was used as a platform to achieve the goals and objectives of the media and politics for governments, agencies and individuals in different countries of the world, Using many methods, methods and techniques that later became important major subjects and curricula and a scientific specialization that was founded for him to study and teach in most international universities, The media, especially television and satellite channels, play an active and significant role in managing crises and conflicts and directing them through the methods of deal

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Detecting Textual Propaganda Using Machine Learning Techniques
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Social Networking has dominated the whole world by providing a platform of information dissemination. Usually people share information without knowing its truthfulness. Nowadays Social Networks are used for gaining influence in many fields like in elections, advertisements etc. It is not surprising that social media has become a weapon for manipulating sentiments by spreading disinformation.  Propaganda is one of the systematic and deliberate attempts used for influencing people for the political, religious gains. In this research paper, efforts were made to classify Propagandist text from Non-Propagandist text using supervised machine learning algorithms. Data was collected from the news sources from July 2018-August 2018. After annota

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Publication Date
Mon Jan 15 2024
Journal Name
Mammalia
Brandt’s Hedgehog, <i>Paraechinus hypomelas</i> (Brandt, 1836), new to the mammal fauna of Iraq
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Abstract<p>Due to the wide distribution through the Iranian Plateau, especially in its western parts adjacent to Iraq’s northeastern borders, the occurrence of Brandt’s Hedgehog <italic>Paraechinus hypomelas</italic> (Brandt, 1836) was suspected, but no confirmed records were made. In 2021–2023, several sightings were obtained during <italic>in situ</italic> surveys in the Bamo-Khoshk Mountains in the Kurdistan region-northeastern Iraq which confirm the first occurrence of this species in the country.</p>
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Publication Date
Sun Jun 30 2013
Journal Name
Al-kindy College Medical Journal
Community and Individual Causes of Students Failure in Al Kindy College of Medicine 2012
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Bac kground:
Failure is the state or condition of not meeting a desirable or intended objective, and may be viewed as the opposite of success; students always have a question "Why did I get this grade. On the contrary success leads towards new sources of earning, in fact there are a lot of interacting factors play such extrinsic and extrinsic to reach success.
Objec t i ves :
To explore internal and external factors causing students failure in medical college and to reconnoiter factors improve academic performance.
Methods: A cross-sectional study, conducted in Al Kindy College of Medicine, for the period from November 8th 2012 to May 1st 2013. Formal ethical considerations were obtained about participation and methodology. A

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Frequency inborn error of mitochondrial function in Mosul and Kurdistan region: the Frequency inborn error of mitochondrial function in Mosul and Kurdistan region
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This work aimed to estimate the frequency of mitochondrial inborn errors of metabolism (MIEMs) in patients presenting with family history and IEM-picture who referred for advance IEM assay in Mosul province and Kurdistan region. This study was observational study conducted on 364 cases referred from different general /or private pediatric clinics with unexplained sign and symptoms and suspension of mitochondrial dysfunction. The study included 364 children with an age ranging from 1 month to 1 year. Started from January 2018 to January 2020. All patients referred with their full history review, notes about their clinical examination, and laboratory investigations including blood ammonia, serum lactate/ pyruvate, arterial blood gases. In

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Publication Date
Thu Mar 30 2006
Journal Name
College Of Islamic Sciences
The jurisprudence of Imam Yahya bin Moin through his history
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Jurisprudential rulings were not once restricted to anyone. Even if some prominent imams were famous in one science, this does not mean that some of them were not very knowledgeable and well versed in another science, but he did not know much about it, given his fame in the first science in which he emerged. It prevailed over him until he became known only through him, and there are a large number of these people, and among them is our imam, the great critic Yahya bin Ma’in, may God be pleased with him. Many people, and even scholars, know about him except that he is the only imam in jarh and ta’deel, and on his words and the words of his strike are relied upon. In terms of the authenticity and weakness of the hadith, he is in this f

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Domestic dialogue and its relationship with Self- Transcendence among pupils of grade praimary
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The dialogue considers a method and life curriculum help to solve many problems as well as the best way to build a healthy family setting supports the growth of children and leads to the formation sound, strong and positive character. It also supports the family relationship. many of family members needs may achieve through what prevails among them such as continuing a comprehensive and deep combines word, deed and feeling it enters the body and soul . So each part strengthens by the other part and exchanges effect The deep domestic dialogue opens hearts between parents and children  Family increases more loving , intimacy , honesty and happiness. So the domestic dialogue became an urgent necessity in the light of many socia

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Assessment of stromal eosinophilia in cutaneous squamous cell carcinoma
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Background: Tumor associated tissue eosinophilia (TATE) has been described in a variety of neoplasms. In regard to squamous cell carcinoma, some studies worldwide done to assess stromal eosinophilia in oral and cervical squamous cell carcinoma. The objectives of this study is to evaluate the association of stromal eosinophilic infiltration of cutaneous squamous cell carcinoma and to detect the significance of this association.

Aim of the study

The aim of our study is to establish the relationship between the degree of stromal eosinophilia and the level of invasion and the histological grade in cutaneous squamous cell carcinoma.

Methods: In this retrospective study

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Assessment of stromal eosinophilia in cutaneous squamous cell carcinoma
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Background: Tumor associated tissue eosinophilia (TATE) has been described in a variety of neoplasms. In regard to squamous cell carcinoma, some studies worldwide done to assess stromal eosinophilia in oral and cervical squamous cell carcinoma. The objectives of this study is to evaluate the association of stromal eosinophilic infiltration of cutaneous squamous cell carcinoma and to detect the significance of this association. Aim of the study The aim of our study is to establish the relationship between the degree of stromal eosinophilia and the level of invasion and the histological grade in cutaneous squamous cell carcinoma. Methods: In this retrospective study done at the histopathology department of al Wasity teaching hospital for orth

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