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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
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Fuzzy-assignment Model by Using Linguistic Variables
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      This work addressed the assignment problem (AP) based on fuzzy costs, where the objective, in this study, is to minimize the cost. A triangular, or trapezoidal, fuzzy numbers were assigned for each fuzzy cost. In addition, the assignment models were applied on linguistic variables which were initially converted to quantitative fuzzy data by using the Yager’sorankingi method. The paper results have showed that the quantitative date have a considerable effect when considered in fuzzy-mathematic models.

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Publication Date
Sun Jan 01 2017
Journal Name
International Journal Of Economic Research
Credit derivatives: Do they matter to avoid credit exposure? (Some evidences from the US market)
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Credit derivatives (CDs) have been increasingly acknowledged as an important requirement to hedge and transfer credit risk CR. Nonetheless, they have been extensively criticized for destabilizing the whole economic system bringing about the latest subprime credit crisis. The study’s main aim is to investigate the reason for the use of (CDs), whether it is used for hedging or trade purpose, for four of the US international financial institutions that had made it through the 2007 crisis to resume functioning post-crisis. This will be for three different and critical periods, namely the pre, during and after crisis periods (Q1, 2000-Q1, 2014). Adopting the SUR technique, the investigation of the factors that influence the net position of (CD

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Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Openness Management by Figures as a Model of Integrity and Transparency
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Competitive advantage is a substantial  strategic objective for organizations. It requires high levels in the quality of products and services provided to customers, continuous improvement of costing , care for creativity and innovative employees, and speed unique to the marketing and financial engineering, and business re-engineering processes. The situation in this area, requires actors to attract and develop human resources, including help in proper implementation of the strategic tasks that targeted by those institutions. According to the opinions and viewpoints of management scholars, the competitive advantage resource is the most important issue for organizations in the third millennium, which can be a

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Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
Assessment of Serum Level of Protein Carbonyl as a Marker of Protein Oxidation in Patients with Type 2 Diabetes Mellitus
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Background: Diabetes mellitus is a chronic disease with an increasing prevalence worldwide and characterized by an increase in oxidative stress and inflammation. The most important factor that is responsible for oxidative stress and production of reactive oxygen species (ROS) is hyperglycemia. The major targets of ROS are proteins. The most common and widely used biomarker of severe oxidative protein damage is protein carbonyl content.

The study was designed to assess the serum level of protein carbonyl as a marker of protein oxidation in patients with type 2 diabetes mellitus and to evaluate the effect of age, body weight, waist circumference, diabetic control and disease duration on the level

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Publication Date
Tue Dec 31 2024
Journal Name
Bulletin Of The Chemical Society Of Ethiopia
Extraction and preconcentration of many metals ions by using CPE technique
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Cloud point extraction is a simple, safe, and environmentally friendly technique for preparing many different kinds of samples. In this review, we discussed the CPE method and how to apply it to our environmental sample data. We also spoke about the benefits, problems, and likely developments in CPE. This process received a great deal of attention during preconcentration and extraction. It was used as a disconnection and follow-up improvement system before the natural mixtures (nutrients, polybrominated biphenyl ethers, pesticides, polycyclic sweet-smelling hydrocarbons, polychlorinated compounds, and fragrant amines) and inorganic mixtures were examined and many metals like (silver, lead, cadmium, mercury, and so on). We also find

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Publication Date
Fri Apr 30 2021
Journal Name
МИР НАУКИ, КУЛЬТУРЫ, ОБРАЗОВАНИЯ
SIMILARITIES AND DIFFERENCES IN THE NAME OF BREAD IN THE GLUTONIC PICTURES OF THE WORLD IN THE RUSSIAN-LANGUAGE AND ARABIC-LANGUAGE NATIONAL-CULTURAL CODES
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The author’s research is dedicated to the actual problem of identifying the linguoculturological and translation features of the glutonic vocabulary both in Russian and in Arabic. It is noted that the vocabulary of the glutonic type is extremely rich and diverse, as it is part of the national and linguistic culture of the Russian and Arab people. In the gastronomic discourse of the Russian people and the Arab peoples, it is represented by various parts of speech. The study of the traditions of food consumption confirmed the rich stylistic possibilities of the glutonic vocabulary, the names of bread in Russian and Arabic languages. It has been established that in modern Russian gastronomic discourse, glutonic lexical units are involved

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Publication Date
Fri May 29 2026
Journal Name
Al–bahith Al–a'alami
THE ROLE OF IRAQI SATELLITE TV TOWARDS A CULTURE OF PROTEST AND REMONSTRATION
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The research dealt with a topic that has been practiced and transmitted news in satellite channels in recent years a lot. That is to say the role of satellite channels in the culture of a protest. In general, this study aims to reach to know the extent of the impact of television, especially the impact of the programs that bear the contents of protest and remonstration on the public; and what can be resulted out of these programs as cognitive, emotional and behavioral effects as a result of the individual's exposure to these programs and their impact from the culture of pretense. In addition to that, the research was interested in explaining the role of Iraqi satellite channels in developing and cultivating such culture; and following up

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
THE IMAGE OF THE IRAQI IN THE MENTALITY OF THE ITALIANS
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Increased interest in the subject of the image because of its great and growing link to the life of the individual and society and its impact on the overall political, economic and cultural conditions. This interest is no longer confined to the images of people or institutions, but has become beyond that to the images of countries and peoples and the impact on bilateral relations between them,

However, we find that the image of the Iraqi abroad remained vague and has not been scientifically recognized and the most that we can generalize are the features of the image of Arabs and Muslims abroad; and assume that the image of the Iraqi applies to them as the Iraqi is in the end an Arab or Muslim.

Based on this, the research

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Publication Date
Tue Jun 13 2023
Journal Name
Journal Of Survey In Fisheries Sciences
Spectrum Analyzing X-ray Data Image (FITS) Using Ds9 Program
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n this study, data or X-ray images Fixable Image Transport System (FITS) of objects were analyzed, where energy was collected from the body by several sensors; each sensor receives energy within a specific range, and when energy was collected from all sensors, the image was formed carrying information about that body. The images can be transferred and stored easily. The images were analyzed using the DS9 program to obtain a spectrum for each object,an energy corresponding to the photons collected per second. This study analyzed images for two types of objects (globular and open clusters). The results showed that the five open star clusters contain roughly t

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Publication Date
Tue Feb 02 2021
Journal Name
مجلة بحوث الشرق الأوسط
PROPÓSITOS RETÓRICOS DE LA VOZ PASIVA EN EL NOBLE CORÁN Estudio comparativo entre dos versiones españolas الأغراض البلاغية لصيغة المبنى للمجهول فى القرآن الکريم «دراسة مقارنة بين ترجمتين للقرآن الکريم»
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This research deals with the rhetoric purposes of the passive voice in the holy Quran. First, we put an introductory to the concept of the Quran language and its difference of the spoken Arabic language during the revelation period. Besides; we gave a brief about the structure passive voice form of Arabic language. Second, we explained the purposes of passive voice used in the holly Quran with sufficient examples, commentaries and clarifications about all the cases. Rhetoric purposes that we deals with are: concision, emphasize an idea, avoid using the subject because it is known and clear for all or because it is really unknown, etc. This part has contained the most important purposes for the use of passive voice in holy Quran. At the end

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