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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
Sun Jun 16 2019
Journal Name
Al–bahith Al–a'alami
Academic Trends of Paper Press in Comparison with Internet Press A Field Study on Professors o College of Media at University of Baghdad
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This search seeks to know the trends of academics in the field of Press and audio, video and read press about paper press compared with continued development and widespread deployment of web journalism. This research belongs to descriptive studies which depends on sample survey approach adopted by five-meter design measuring trends. It contains 28 items having applied honesty and reliability transaction and the scale form is distributed to the sample studied of about 110 professors and then the researcher collects them and then applying the appropriate statistical program to get the results. This search seeks to know the trends of academics in the field of Press and audio, video and read press about paper press compared with continu

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Publication Date
Fri Dec 30 2022
Journal Name
Journal Of The College Of Education For Women
The Exploratory and Confirmatory Factorial Structure of Test-Wiseness Scale: A Field Study on a Sample of Students in Hama University
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The current research aims to recognize the exploratory and confirmatory factorial structure of the test-wiseness scale on a sample of Hama University students, using the descriptive method. Thus, the sample consists of (472) male and female students from the faculties of the University of Hama. Besides, Abu Hashem’s 50 item test-wiseness scale (2008) has been used. The validity and reliability of the items of the scale have also been verified, and six items have been deleted accordingly. The results of the exploratory factor analysis of the first degree have shown the presence of the following five acceptable factors: (exam preparation, test time management, question paper handling, answer sheet handling, and revision).  Moreover,

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
توصيف عامل الالتصاق ( التلزن) لخلايا Enterococcus faecalis EM1 شذى سلمان حسن و اثير احمد مجيد قسم علوم حياة- كلية العلوم-جامعة بغداد
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 درست بعض خصائص عامل الالتصاق (تلزن) بكتريا Enterococcus faecalis EM1 مع خميرةSaccharomyces cerevisiae  , اذ تم تعريض خلايا البكتريا لظروف مختلفة تضمنت درجات حرارة وارقام هيدروجينية وتراكيز من كلوريد الصديوم ومضادات حياة مختلفة.

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة تحليلية لظاهرة الفساد الاداري والمالي في بعض المؤسسات الصحية لمحافظة القادسية: An analytical study of the phenomenon of administrative and financial corruption in some health institutions in Al-Qadisiyah Governorate
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Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
Impediments to the use of the Iraqi musical instruments in the orchestra: احسان شاكر محسن زلزلة
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The diversity of ideas and freedom of expression among the authors, who are looking for what's new serve the goals of musical expression and aesthetic, which calls for the use of traditional instruments with the formation of the great instrumental music and well-known orchestra, is a major challenge from several quarters, the failure of some of those musical instruments or limited potential or method performed by costly sometimes prevents the use of a permanent in this great configuration, had to be the emergence of some of the problems faced by the author and musician on the one hand and the receiver on the other hand, which must be looking for the perfect, some of these musical instrument are used systematically follows the work of the

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Impact of the Use of Piano on the Development of Musical Possibilities of Violinists
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This research is to take advantage of the performance capabilities which the piano has become famous with and transfer the impact of that advantage to the possibilities of playing the violin. The research aims to introduce the effect of using the piano on the development of the violinists' musical potential. The research, in its literature, focuses on the interpretation of the impact on the possibility of both instruments (piano and violin) in two main sections: the piano (its origin, potential and role in music) and the violin (its origin, potential and role in music). The procedures of the research consisted of presenting a special analysis of a questionnaire consisting of a number of questions presented by the researcher to her resear

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Using Fuzzy Inference to Evaluation Suppliers in Diyala General Electric Industries Company
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The research aims to evaluate the suppliers at Diyala general electric industries company conducted in an environment of uncertainty and fuzzy where there is no particular system followed by the company, and also aims to use the problem of traveling salesman problem in the process of transporting raw materials from suppliers to the company in a fuzzy environment. Therefore, a system based on mathematical methods and quantity was developed to evaluate the suppliers. Fuzzy inference system (FIS) and fuzzy set theory were used to solve this problem through (Matlab) and the problem of the traveling salesman in two stages was also solved by the first stage of eliminating the fuzzing of the environment using the rank function method, w

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Publication Date
Sun Jan 01 2012
Journal Name
Journal Of Educational And Psychological Researches
معوقات استخدام الطرائق الحديثة لتدريس مواد اللغة العربية في المرحلة الإعدادية
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objective of this research is to identify some of the obstacles that face secondary school teachers of the Arabic language courses in using modern teaching methods in class.

The research focuses on secondary school teachers of the Arabic language courses at the central region of Nineveh Governorate for the school year (2008-2009). 30 teachers out of 792, were randomly chosen to apply the research tool upon.

To fulfill the objective of this research, the researcher first surveyed a number of teachers , he then identified four categories of obstacles; obstacles related to school administrative system and environment, the teacher, courses and pupils, and the nature of teaching method

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The effect of using cognitive strategies on mathematical competence among Fourth Scientific students
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The research aims to find out the impact of cognitive strategies in the mathematical competence of the students of the fourth scientific in the preparatory mahmoudiyah in the Directorate General of The Education of Karkh 2. A post-test of the mathematical competence prepared by (Jassim, 2018) was applied to the sample of (65) students, distributed into two groups of (33) students as experimental group and (32) students as a control group. The results found there are significant differences between the experimental group and the control group in testing the mathematical competence of students for the experimental group.

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Using Fuzzy Clustering to Detect the Tumor Area in Stomach Medical Images
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Although the number of stomach tumor patients reduced obviously during last decades in western countries, but this illness is still one of the main causes of death in developing countries. The aim of this research is to detect the area of a tumor in a stomach images based on fuzzy clustering. The proposed methodology consists of three stages. The stomach images are divided into four quarters and then features elicited from each quarter in the first stage by utilizing seven moments invariant. Fuzzy C-Mean clustering (FCM) was employed in the second stage for each quarter to collect the features of each quarter into clusters. Manhattan distance was calculated in the third stage among all clusters' centers in all quarters to disclosure of t

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