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استخدام محاسبة التكاليف في أحتساب تكاليف المؤسسات التعليمية: دراسة تطبيقية في جامعة بغداد
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The institutions of higher education and scientific research are the strategic institutions in the field of investing the human resources.

 

Expenditure on such institutions is considered a long – term investment. Thus, the financial balancing in such institutions is not a traditional one.

These institutions are not for profit organizations.

Accordingly, they need to have accounting data that are calculated on an agreed upon cost basis due to the continuous growth in the expenditure on the services rendered by these institutions. These calls for the availability of tools that help rationalize the expenditure.

Cost Accounting system is capable of providing the useful data for such purposes and guiding the work of these institutions as well as getting to the costs of services in order to compare them with the quality of the rendered services to achieve the aim of providing the best service with the least possible cost.

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Using Project Management Maturity Model to Evaluate Construction Sector -Organizations. Case Study at the Department of buildings - Karkh first
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The education sector suffers from many problems, including the scarcity of schools that can absorb the increasing number of students in light of the increasing population growth rate, as some regions suffer from a lack of opening of new schools or the expansion of existing schools to increase their capacity so that attention is required. The research sought to identify the level of maturity of project management at the research site (Building Department in Al-Karkh I/ Ministry of Education) Being responsible for educational projects and their implementation and to know that, the ten areas of the knowledge guide to project management PMBOK have been adopted according to the PM3 model (one of the models of maturity

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Publication Date
Mon Mar 15 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Nurses' Knowledge and Skills regarding Oxygen Administration Methods at Pediatric Teaching Hospitals in Mosul City
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Objective: To assess knowledge and skills level regarding oxygen administration methods at p
ediatric teaching hospitals in Mosul City.
Methodology: A descriptive study was applied at pediatric teaching hospitals (Al-Kansaa, and Ibn Al-Atheer) in Mosul City from 8 of October / 2018 till 29 of May / 2019. The selection of the sample was non- probability (Purposive). This sample involved of (52) nurses. The questionnaire was constructed which consists of three parts and provided for nurses. The questionnaire validity was carried out through a panel of experts. To evaluate statistically the reliability of instruments, the pilot study was applied through period from 20– till –31 of January / 2019. Non-randomly (6) nurses from Ibn S

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Publication Date
Sun Mar 06 2022
Journal Name
Al–bahith Al–a'alami
THE ETHICAL RESPONSIBILITY OF THE COMMUNICATOR IN PRESS INSTITUTIONS TO CONSOLIDATE THE VALUES OF TOLERANCE: A Study of the Communicator in the Newspapers (Al-Zaman, Al-Sabah, Al-Mada) For the period: 1/5/2020 to 1/10/2020
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This research deals with the role that the media can play in spreading awareness, culture and sound behavior among members of society, due to its ability to reach the largest number of individuals; its wide spread within society; and the moral responsibility of the media in consolidating the components of civil peace. The media works on forming intellectual convictions and behavioral attitudes by publishing opinions and ideas, introducing them to people's awareness and enhancing them in the practice of their daily lives, he was its media medium. Sociologists and psychologists confirm that the media. The significance of the research comes due to the broadening of violence and sectarian fighting; the absence of a culture of civil social pe

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Publication Date
Tue Jan 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
Использование Лексики в современном языке СМИ (В политических текстах)
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Современные исследователи газетного речи много пишу об активном использовании разговорной и даже разговорно-сниженной, жаргонной лексики в общественно-политической публицистике. Это вызвано тем, что «…в силу того контраста, который невольно возникает при соприкосновении разговорных элементов с привычно книжными словами и построениями языка газеты, они были сразу осмыслены как сильное средство созд

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Publication Date
Sun Jan 04 2004
Journal Name
Al-academy
استخدام العينات في بحوث وسائل الاتصال الجماهيري
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استخدام العينات في بحوث وسائل الاتصال الجماهيري

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Publication Date
Fri Jun 05 2026
Journal Name
Journal Of Administration And Economics
استخدام بحوث العمليات في اتخاذ القرارات الادارية
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يهدف البحث الى استخدام بحوث العمليات في اتخاذ القرارات الادارية لما لها من اهمية في مواكبة التطورات الحاصلة في مجال استراتيجيات الاعمال ونظم المعلوماتية وإدارة المعرفة في القرن الحالي، إذ لم تعد الأساليب التقليدية في اتخاذ القرارات الإدارية مجدية بعد ظهور توجهات حديثة في الإدارة تركز على ضرورة الاعتماد على الأساليب الكمية كبحوث العمليات, وقد تطور استخدام بحوث العمليات في السنوات الماضية بشكل كبير وأصبحت أ

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Publication Date
Tue Jun 01 2004
Journal Name
Alustath Journal For Human And Social Sciences
استخدام الحاسوب في تخريج الاحاديث النبوية الشريفة
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الحمد لله رب العالمين والصلاة والسلام على نبينا محمد( صلى الله عليه وعلى اله وسلم) وعلى اله وصحبه أجمعين وعلى من سار على نهجه واتبع سننه إلى يوم الدين. يعتمد علماء الحديث والباحثون في العلوم الإسلامية وبعض الدراسات في العلوم الأخرى الأحاديث النبوية الشريفة في دراساتهم وأبحاثهم العلمية، ولذلك يلجأ ون إلى كتب التخريجات التي تهديهم إلى مواضع الأحاديث في مصادرها الأصلية . وزاد التأليف في كتب تخريج الأحاديث لأهمي

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Publication Date
Sun Jan 04 2004
Journal Name
Al-academy
استخدام خامات محلية في صناعة البوادق الحرارية
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استخدام خامات محلية في صناعة البوادق الحرارية

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
Alternative Sanctions and their Impact on Societal Security: A Field Study in the Directorate of Juveniles Reformatory in Baghdad
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Crime is one of the most severe challenges facing States, and strives to find preventive measures, reduce its seriousness, and prevent them; due to developments, crimes have increased, and emerging new patterns of crimes, there is an urgent need to prevent crimes and reduce their effects. Modernizing its punitive system and diverting it to correctional rehabilitative justice to redress the prejudice caused by the crime and rehabilitate the convicted person by using alternative measures to short-term imprisonment. This research emphasizes alternative sanctions' value to minimizing short-term imprisonment penalties and their impact on societal security through several goals like, the negative consequences, justifications, and alternatives

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Use sensitivity analysis in evaluating projects Investment under the conditions of risk and uncertainty Case study of glass bottles project in Anbar province
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This paper studies the investment project evaluation under the condition of uncertainty. Evaluation of investment project under risk and uncertainty is possible to be carried out through application of various methods and techniques. The best known methods are : Risk-adjusted discount rate , certainty equivalent method , Sensitivity analysis and Simulation method The objective of this study is using the sensitivity analysis in evaluation Glass Bottles project  in Anbar province under the condition of risk and uncertainty.

After applying sensitivity analysis we found that the glass bottles project  sensitive to the following factors (cash flow, the cost of investment, and the pro

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