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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
Mon May 27 2019
Journal Name
Al-khwarizmi Engineering Journal
Investigation the Influence of SPIF Parameters on Residual Stresses for Angular Surfaces Based on Iso-Planar Tool Path
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Incremental Sheet Metal Forming (ISMF) is a modern sheet metal forming technology which offers the possibility of manufacturing 3D complex parts of thin sheet metals using the CNC milling machine. The surface quality is a very important aspect in any manufacturing process. Therefore, this study focuses on the resultant residual stresses by forming parameters, namely; (tool shape, step over, feed rate, and slope angle) using Taguchi method for the products formed by single point incremental forming process (SPIF). For evaluating the surface quality, practical experiments to produce pyramid like shape have been implemented on aluminum sheets (AA1050) for thickness (0.9) mm. Three types of tool shape used in this work, the spherical tool ga

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The mechanisms of generation of Unemployment in Iraq and its types and calculating the Disguised of it: Analytical Study for the period 2003-2015
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     The objective of this study is to attempt to provide a quantitative analysis to the causes of unemployment  in Iraq and its mechanisms of generation, as well as a review of the most important  types of both visible and invisible unemployment, and an attempt to measure the disguised  unemployment  and analyze the causes. The problem of the research lies in the fact that the Iraqi Economy has been suffered  for  a long time although its characterized by abundant  physical and natural  resources, from the existence of the  phenomenon of unemployment  in the previous two types. Causing a lot of economic problems, represented by the great waste of resources and

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Computer Science
Dropping down the Maximum Item Set: Improving the Stylometric Authorship Attribution Algorithm in the Text Mining for Authorship Investigation
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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
The Constructive Mutation of installation Systems in the works of the artist Ali Al-Najar ِArt
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The research entitled: (The Constructive Mutation of installation Systems in the Artworks of the artist Ali Al-Najar) has dealt with the concept of Mutation and its systematizations in installation in the artworks of (Ali Al-Najjar).
The research has four chapters: The first Chapter deals with the methodological framework represented by the basic problem of the research, that is concerned with the constructive mutation of installation systems.
The research aims at finding out the constructive mutation of installation systems in the artwork of ( Ali al-Najar). The research is limited by analyzing visual samples of (Ali Al-Najjar) artworks betwen (1967-1991)
The second chapter deals with the theoretical framework, it has five s

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Publication Date
Mon Jan 01 2018
Journal Name
Asian Journal Of Chemistry
Preparation, Characterization and Biological Activity of New Tridentate Imine-Oxime Ligand (H2L) and Its Metal Complexes
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Publication Date
Thu Oct 03 2024
Journal Name
Applied Organometallic Chemistry
Synthesis, Characterization, Molecular Docking, Cytotoxicity, and Antimicrobial Activity of Schiff Base Ligand and Its Metal Complexes
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A Schiff base ligand (L) was synthesized via condensation of N-( 1-naphthyl) ethylenediamine dihydrochloride with phthalaldehyde. The ligand was characterized by FT-IR, UV–Vis, 1H NMR, mass spectrometry, and elemental analysis (C, H, N). Five metal complexes (Co(II), Ni(II), Cu(II), Zn(II), and Cd(II)) were prepared with the ligand in a 1:1 (M:L) ratio using an aqueous ethanol solution. The complexes were characterized by FT-IR, UV–Vis, mass spectrometry, and elemental analysis (C, H, N). Additionally, 1H NMR spectroscopy was employed for Cd(II) complex. Antimicrobial activity of the ligand and its metal complexes against pathogenic bacteria (K. pneumoniae, E. coli, S. aureus, and S. epidermidis) and fungus (C. albicans) were evaluated

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Publication Date
Mon Dec 30 2024
Journal Name
Wasit Journal For Pure Sciences
Synthesis, Structural Investigation and Biological Activity of a Heterocyclic Schiff-Base Ligand and Its Coordination Complexes
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This study reports the formation, characterisation and biological evaluation of a Schiff base ligand and its corresponding metal complexes. The Schiff base ligand (HL) was prepared through a condensation reaction involving isonicotinohydrazide and N'-((1R,2R,4R,5S, E)-2,4-bis(4-chlorophenyl)-3-azabi cyclo[3.3.1]nonan-9-ylidene) isonicotinohydrazide (M) in EtOH solvent and (3-5) drops of conc. HCl. The interaction of HL with selected metal chlorides including Mn(+2), Co(+2), Ni(+2), Cu(+2) and Zn(+2) in a 2:1 (L:M) mole ratio resulted in the synthesis of complexes with the general formula [M(HL)Cl2] (where: M = Mn(+2),Co(+2) and Ni(+2)) and [M`(HL)Cl2] (where M` =  Cu(+2) and Zn(+2)). The characterisation of the prepared compounds w

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Publication Date
Thu Oct 03 2024
Journal Name
Applied Organometallic Chemistry
Synthesis, Characterization, Molecular Docking, Cytotoxicity, and Antimicrobial Activity of Schiff Base Ligand and Its Metal Complexes
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ABSTRACT<p>A Schiff base ligand (L) was synthesized via condensation of <italic>N</italic>‐(1‐naphthyl)ethylenediamine dihydrochloride with phthalaldehyde. The ligand was characterized by FT‐IR, UV–Vis, <sup>1</sup>H NMR, mass spectrometry, and elemental analysis (C, H, N). Five metal complexes (Co(II), Ni(II), Cu(II), Zn(II), and Cd(II)) were prepared with the ligand in a 1:1 (M:L) ratio using an aqueous ethanol solution. The complexes were characterized by FT‐IR, UV–Vis, mass spectrometry, and elemental analysis (C, H, N). Additionally, <sup>1</sup>H NMR spectroscopy was employed for Cd(II) complex. Antimicrobial activity of the ligand and its metal complexes against </p> ... Show More
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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Training Program Based on Employing the Educational Portal in Developing the Skills of the Administrative Body in Basic Education Schools in Dhofar Governorate
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The objective of the study was to identify the effectiveness of a training program based on the employment of the educational portal in the development of the skills of the administrative body in the basic education schools in Dhofar Governorate. To achieve the goal, a training program was designed that includes the skills of the educational portal to be met by the administrative body and measuring its effectiveness. A questionnaire to identify training needs, and a notecard to evaluate performance. The study sample consisted of (70) individuals of the administrative staff. The researchers used the descriptive-analytical method to identify the training needs, design and build the training program and the experimental method for applying

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Publication Date
Thu Oct 30 2008
Journal Name
College Of Islamic Sciences
Return in the gift and its contraindications in Islamic jurisprudence and Iraqi law
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In his life, a person engages in different types of verbal and actual dispositions that result in various effects, some of which are necessary and not valid, such as selling, and some are not necessary for one of the two contracting parties, such as a mortgage or both, such as lending and agency. However, there are some actions that are sometimes necessary and not necessary at other times, such as a gift that indicates in its simplest sense. Owning money for another without compensation, it is one of the doors of benevolence and benevolence, and it is one of the attributes of perfection with which God, may He be glorified and exalted be He, described Himself. - And if this analogy is the difference - and distanced himself from greed, the

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