The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting technique for cost management, working on the optimal exploitation of available resources and employment of idle energy to contribute to reducing the cost of products and enhancing competitiveness between units, as well as explaining its concepts, components, features and determinants of their application. Between the unit's resources and outputs, in order to support senior management financially and materially. b Resisting change, which is attributed to lack of knowledge of application rules and policies on the one hand, and fear of failure to adopt cost management techniques. The researchers recommend the adoption of the proposed vision of technology in the Iraqi units to know the homogeneous resource pools, which will clarify the interconnected relationships between them and indicate the extent to which each resource directly benefits from the other, with the aim of knowing the path of the flow of energy costs, in order to reach the cost measurement as much as the resources used.
Gross domestic product (GDP) is an important measure of the size of the economy's production. Economists use this term to determine the extent of decline and growth in the economies of countries. It is also used to determine the order of countries and compare them to each other. The research aims at describing and analyzing the GDP during the period from 1980 to 2015 and for the public and private sectors and then forecasting GDP in subsequent years until 2025. To achieve this goal, two methods were used: linear and nonlinear regression. The second method in the time series analysis of the Box-Jenkins models and the using of statistical package (Minitab17), (GRETLW32)) to extract the results, and then comparing the two methods, T
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The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.
A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the
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هدف البحث الحالي إلى عامل البخل المعرفي الذي يعد من العوامل التي تعطل الأفراد سعي الى الادراك المتمثل بالبيئة المادية والمعرفية والعالم المحيط بهم فهو يجعل الأفراد لا يرغبون في بذل المزيد من الجهد والوقت في التفكير والتحليل مما يؤدي الي معوقات في الإدراك، فالبخل المعرفي هو اعتماد الفرد الاختصارات العقلية والاستدلالات العقلية السريعة للحفاظ على الموارد العقلية عند التعامل مع المهام التي تتطلب في المقام الا
... Show Moreتعد ضغوط التعلم من المتغيرات المهمة في العملية التعليمية، وهي من أكثر المشكلات شيوعاً بين الطلبة في الجامعات والمراحل التعليمية الأخرى، وترتكز ضغوط التعلم على فكرة شعور الطلبة بالضغط أثناء الدراسة، وشعورهم بالتعب من الدراسة، ونفورهم وخوفهم وجمودهم عن إنجاز المهام الموكلة إليهم، وكلما طالت مدة التعرض لضغوط التعلم دون محاولة مواجهة أسبابها، كلما ظهرت تغيرات أكثر في الحالة النفسية والفسيولوجية للشخص. وقد جا
... Show MoreThe research aims to measure short-term memory capacity for the kindergarten children, the researcher has prepared measure short-term memory capacity test for (4-6 years) Consists of two parts, Auditory memory, consisting of (4) items And visual memory, consisting of (5) items. Selected sample (340) children from for the kindergarten children.
To verify the skills validity adopted the skills, Researcher used indicators which are logical validity , Through the items experts' examining logically. and construction validity through som of the indicators which are the discriminatory power of the items. In order to prospect the constancy the research
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يمكن القول أن التقدم والتخلف قضيتان جذورهما فكرية تتمحوران حول استخدام المنهجية العلمية وليست التكنولوجيا عملاً خلافاً او مستحيلاً على أي شعب اذا اتيح له تربية العقل المنهجي أنه العقل الذي تعلم كيف يفكر . فالتكنولوجية : هي العملية الابداعية لمثل هذا العقل المنهجي وليس هذا العقل وليد المصادفة بل إن التربية أهم عوامل بنائه. فإذا ما أفادت التربية من هذه الحقيق
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يعد الامن النفسي من الحاجات الاساسية اللازمة للنمو النفسي السليم لكل فرد، واذا ما اشبعها الانسان تهيأ لاشباع حاجاته النفسية والاجتماعية الاخرى. وتشتمل هذه الحاجة على تجنب الالم والتحرر من الخوف اياً كان مصدره والشعور بالطمأنينة الاقتصادية والاجتماعية والجسمية والحصول على تقبل الاخرين ورضاهم، فضلاً عن تقبل الفرد لنفسه وقناعته ورضاه عنها.
ان الشعور ب
... Show MoreIt is important to be able to be able to be able to do so. . (Physics and mathematics) English language lessons English language tutoring English language tutoring English tutoring of the Modern of the Modern of the Modern of the Modern of the Modern. English Artiques of the Imagisies of the Nature of the Sciences of the Sciences of the Confectionery of the Consulting of the Confectionery of the Consultants. Wikipedia. The current research objective has been to measure: - 1-The level of psychological and social harmony for the children of martyrs of the popular crowd. 2- the correlation between the psychological and social compatibility of the children of the martyrs of the popular crowd and its relationship to some variables. In order t
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