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Designing activity based costing systems ABC for transport services and its role in improving the efficiency of pricing decisions: بحث تطبيقي في الشركة العامة لادارة النقل الخاص
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  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision to the pricing of its services fairly and rationally. The aim of the research is to design a system of cost accounting based on ABC activities in the service sector to calculate the cost of service for the purpose of providing appropriate information to the administration for the purpose of increasing the effectiveness of pricing decisions for those services. The main findings of the research that the use of cost accounting system helps to identify and measure the cost of transport services correctly and thus the possibility the administration should make a rational and rational decision to price services more fairly and objectively.

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
The role of prophylactic antibiotics in nasal packing for epistaxis
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Background: This study is to evaluate the necessity of prescribing prophylactic antibiotics for nasal packing in spontaneous epistaxis. There are few published papers of infective complications in such patients.

Methods: This prospective study analysed 149 consecutive patients admitted to AL-Kindy teaching hospital with spontaneous, epistaxis, who underwent nasal packing  over 2 years period . in the first  year, 78 patients received prophylactic antibiotics , In the second  year 71 patients were not given prophylatic antibiotics.  Exclusion criteria included antibiotics prescribed for unrelated  pathology and post-operative epistaxis. Signs and symptoms of acute otitis m

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Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
INITIAL COLLECTION EFFICIENCY FOR GLASS FILTER MEDIA
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This study investigated the ability of using crushed glass solid wastes in water filtration by using a pilot plant, constructed in Al-Wathba water treatment plant in Baghdad. Different depths and different grain sizes of crushed glass were used as mono and dual media with sand and porcelaniate in the filtration process. The mathematical model by Tufenkji and Elimelech was used to evaluate the initial collection efficiency η of these filters. The results indicated that the collection efficiency varied inversely with the filtration rate. For the mono media filters the theoretical ηth values were more than the practical values ηprac calculated from
the experimental work. In the glass filter ηprac was obtained by multiplying ηth by a

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
INITIAL COLLECTION EFFICIENCY FOR GLASS FILTER MEDIA
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This study investigated the ability of using crushed glass solid wastes in water filtration by using a pilot plant, constructed in Al-Wathba water treatment plant in Baghdad. Different depths and different grain sizes of crushed glass were used as mono and dual media with sand and porcelaniate in the filtration process. The mathematical model by Tufenkji and Elimelech was used to evaluate the initial collection efficiency η of these filters. The results indicated that the collection efficiency varied inversely with the filtration rate. For the mono media filters the theoretical ηth values were more than the practical values ηprac calculated from the experimental work. In the glass filter ηprac was obtained by multiplying ηth by a facto

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Publication Date
Sun Jan 05 2014
Journal Name
Journal Of Educational And Psychological Researches
The role of educational curricula and teaching methods in the development of environmental
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Described the Arabic language being of genius sets by top models of eloquence , rhetoric and clarity of sounds and developments Moreover , it is an important element of our existence and our identity and our survival . That my methods and best in teaching Arabic language what has pursued the easiest ways to learning and teaching and helped learners to be aware of the function linguistic information , and they need it and its impact on their lives , and contributed to unleashing the potential of activism and led them to make the effort to apply them in the form of examples and uses of new life , as well as fits are the capabilities and tendencies of different learners , so the goal of current research into the importance of the curriculum

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
متطلبات تطبيق المواصفة ISO 9001:2008)) في الشركة العامة لصناعة الزيوت النباتية دراسة حالة
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The research is to use the specifications and detection of the main and secondary causes of the problems that lead to the weakness and low quality of local production in Iraqi companies and develop appropriate solutions to them, as Iraqi companies suffer from the low quality of production, And the adoption of the requirements of ISO 9001: 2008, which contributes to the development of production processes within the company, and through the field co-operation and survey conducted for public companies affiliated to the Ministry of Industry and Minerals, The importance of the research through the statement of the most important problems facing the General Company for vegetable oil industry in terms of low and weak in production qual

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Financial contribution of taxes on Foreign oil companies in support of the state budget: The case of a foreign oil company in the Iraq Study
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Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The role of strategic memory in the successful use of the COSO model for auditing human resource management
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The main purpose of the research is to diagnose the importance of the role that strategic memory plays with its three variables (content, structure, and processes) in helping the human resource department to use the COSO model with its five components (culture and governance, strategy and objectives, performance, communications and information, and feedback) in auditing activities and tasks Her own. As the research problem emphasized the existence of a lack of cognitive perception, of the importance of strategic memory, and the investment of its components in the rationalization of the application of the COSO model. and therefore it can be emphasized that the importance of the research is to provide treatments for problems relate

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Publication Date
Tue Jun 26 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE OF FINANCIAL INCLUSION IN PROVIDING FINANCIAL SUPPORT WOMEN IN IRAQ: THE ROLE OF FINANCIAL INCLUSION IN PROVIDING FINANCIAL SUPPORT WOMEN IN IRAQ
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This study dealt with the basics of financial inclusion in terms of concept, importance and objectives, The empowerment of women financially and bank ,and then the relationship between financial inclusion and women, and determine the requirements of inclusion Financial resources for women. The analytical descriptive method was used for data, which included reviewing and analyzing information and data in economic and financial literature. The study: reached a number of conclusions, the most important of which are Financial inclusion contributes to women's financial and banking support, as there is a positive relationship between financial institutions Banking and women's access to financial and banking services, thus playing a rol

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Magnetic solar surface flux transport simulation
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In this paper, the solar surface magnetic flux transport has been simulated by solving the diffusion–advection equation utilizing numerical explicit and implicit methods in 2Dsurface. The simulation was used to study the effect of bipolar tilted angle on the solar flux distribution with time. The results show that the tilted angle controls the magnetic distribution location on the sun’s surface, especially if we know that the sun’s surface velocity distribution is a dependent location. Therefore, the tilted angle parameter has distribution influence.

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Publication Date
Thu Sep 22 2016
Journal Name
Applied Sciences
Analysis and Evaluation of Performance Gains and Tradeoffs for Massive MIMO Systems
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