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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 Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
The Geographical Distribution of Wheat Crop in Wasit Province for the period ( 2003 – 2010 )
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This study focuses on the basics of cultivation and production of the Wheat Crop in
Wasit Province ; in order to reveal the reality of the geographical distribution of its cultivation
and production.
Wheat is the most important field crops cultivated in Wasit province, as it has vast
possibilities for expansion in growing and production, in which agriculture conducted in a
year and left in other , then changing this method would increase cultivated area of it to nearly
doubled, as well as the possibility of increasing average yields in Donam by using improved
seeds, fertilizer, with the availability of water lever machines, especially wheat is grown in
areas of rivers abutment.
The study showed the spread of th

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting achievement and its impact on the measurement of operational efficiency: Applied research in the company of refineries Center / Al-Doura refinery
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The issue of measurement of operational efficiency and productivity plays a major role in determining the weakness of the company, especially in relation to the productive processes, and thus starting to address these points and improve their performance. Hence the problem of research on how to determine the constraints in the production process, to identify weaknesses in the company. The research aims to clarify the role of throughput accounting in measuring the operational efficiency of the company in addition to clarify some of the constraints and causes behind them. The study concluded a set of conclusions, the most important of which is the availability of throughput accounting indicators that help in measuring operational efficienc

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Publication Date
Sat Nov 10 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Socio-economic Status on Age at Menarche among Secondary School Students at AL-Dora Region in Baghdad Governorate
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Objective: To assess the Impact of Socio-economic status on age at menarche among secondary school students at
AL-Dora city in Baghdad, Iraq.
Methodology: This is a cross sectional study with multi-stage sampling was carried out during the period from the
3
th of December2013 to 12th of March 2014. The Sample comprised of 1760 girls, 1510 girls from urban area and
250 from rural area was included in the study. In first stage, selection of schools was done, and one class was
selected randomly from each level of Education, The data collection through a special questionnaire which Contain
the age of girl by year, class level, birth order, number of household, number of rooms, residency (urban/rural),
education level

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Employ Frameworks and Modern Standards in Evaluating Internal Control System: Applied Research in the General Company for Vegetable Oil Industry
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In light of today's business world, who faces challenges and intense competition as a result of the rapid evolution of technical and informational, organizations had to respond to variables through the adoption of modern management techniques that reduce the effects of risks and activating the role of the internal control system in order to contribute to the early detection of risks and reduce the negative results expected .The research is to address the problem faced by organizations which still follow the traditional methods in the control activities, and the lack of knowledge of the management and their staff of the importance of the existence of risk management and internal control system takes into account these risks, and the limit

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Engineering
Design of a PID-Lead Compensator for a Twin Rotor Aerodynamic System (TRAS)
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This paper deals with a Twin Rotor Aerodynamic System (TRAS). It is a Multi-Input Multi-Output (MIMO) system with high crosscoupling between its two channels. It proposes a hybrid design procedure that combines frequency response and root locus approaches. The proposed controller is designated as PID-Lead Compensator (PIDLC); the PID controller was designed in previous work using frequency response design specifications, while the lead compensator is proposed in this paper and is designed using the root locus method. A general explicit formula for angle computations in any of the four quadrants is also given. The lead compensator is designed by shifting the dominant closed-loop poles slightly to the left in the s-plane. This has the effect

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Publication Date
Wed May 31 2017
Journal Name
Journal Of Engineering
Design and Implementation of Classical Sliding Mode Controller for Ball and Plate System
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Ball and Plate (B&P) system is a benchmark system in the control engineering field that has been used to verify many control methods. In this paper the design of a sliding mode . controller has been investigated and verified in real-time via implementation on a real ball and plate system hardware. The mathematical model has been derived and the necessary parameters have been measured. The sliding mode controller has been designed based on the obtained mathematical model. The resulting controller has been implemented using the Arduino Mega 2560 and a ball and plate system built completely from scratch. The Arduino has been programmed by the Arduino support target for Simulink. Three test signals has been used for verification purposes

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Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
DESIGN OF A CONTINUOUS SLIDING MODE CONTROLLER FOR THE ELECTRONIC THROTTLE VALVE SYSTEM
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Lowering the emission, fuel economy and torque management are the essential
requirements in the recent development in the automobile industry. The main engine control
input that satisfies the above requirements is the throttling angle which adjusts the air mass
flow rate to the engine port. Due to the uncertainty and the presence of the nonlinear
components in its dynamical model, the sliding mode control theory is utilized in this work
for the throttle valve angle control system to design a robust controller for this system in the
presence of a nonlinear spring and Coulomb friction. A continuous sliding mode control law
which consists of a saturation function, instead of a signum function, and the integral of
ano

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Publication Date
Sun Jan 01 2017
Journal Name
Proceeding Of The 1st International Conference On Recent Trends Of Engineering Sciences And Sustainability
Design of a Fractional Order Sliding Mode Controller for Twin Rotor Aerodynamic System
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This paper proposes a new structure for a Fractional Order Sliding Mode Controller (FOSMC) to control a Twin Rotor Aerodynamic System (TRAS). The new structure is composed by defining two 3-dimensional sliding mode surfaces for the TRAS model and introducing fractional order derivative integral in the state variables as well as in the control action. The parameters of the controller are determined so as to minimize the Integral of Time multiplied by Absolute Error (ITAE) performance index. Through comparison, this controller outperforms its integer counterpart in many specifications, such as reducing the delay time, rise time, percentage overshoot, settling time, time to reach the sliding surface, and amplitude of chattering in control inpu

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Publication Date
Sat Jan 09 2021
Journal Name
Journal Of Control, Automation And Electrical Systems
Design of an Adaptive Linear Quadratic Regulator for a Twin Rotor Aerodynamic System
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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Audit of accounting disclosure for potential liabilities and contingent obligations In light of the Corona pandemic and its reflection on the auditor's opinion: . Applied research in the National Insurance Company
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                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

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