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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
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Treatment of the general budget deficit in Islamic economic system
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In the name of God the Merciful
 Praise be to God and the Hall and Peace Uncle Prophet Muhammad and blindness Alo and companions
 Money is the lifeblood and a reason for living. An individual cannot live without money to make it
It is only through the necessities of life and the state that it can perform its duties and functions only
As money is so important, the state must regulate the balance of revenues
And expenses in order to avoid failure in Mizanitia, but perhaps the country may be exposed to crises
An exception that leads to misappropriation in the general Mizanitia and the Islamic Shari'ah is valid for Makkah
Time and place for all circumstances has created several ways to address the budget defici

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Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
Integration between hydrochemical and physical data with geographic information systems (GIS) for selecting the best locations groundwater wells in Baghdad city
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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Organizational Compliance on High Performance: An Analytical Research in the General Company of Leather Industries / Cotton Factor
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This research aims to identify how organizational compatibility, which represents the independent variable, affects higher performance, which is considered a dependent variable, given the importance of these variables in industrial organizations and their clear impact on their stability, survival, and growth in the light of changing environmental challenges.  Where the practical research problem was represented by the weakness of awareness of the importance toward organizational compatibility and its dimensions (organizational loyalty, organizational similarity, affiliation or membership, compatibility with goals, and compatibility with values), which is meant by the individual's compatibility with the organization in which he/she w

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
השואה והשלכותיה על אהרון אפלפלד - עיון בשלושה סיפורים קצרים עוזר למורה – עלי מוחמד רשיד The Holocaust and its impact on Aharon Bielefeld - A Study in Three Short Stories
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מטרת המחקר הזה היא לבדוק את שלושה סיפורים קצרים מהקובץ הראשון של אהרון אפלפלד , שנחשב ההצהרה הרשמית על היותו סופר השואה הראשון בישראל , המשותף לשלושת הסיפורים הוא הנימה של הגיבורים היוצאים למסע פיזי ונפשי לגלות את אשר אירע להם , מגמתו של המחקר היא לבדוק את הצורה המיוחדת שבה אפיין אפלפלד את גיבוריו שמעידים על כך , כי השואה היא החוויה המרה והקשה בקרב היהודים והשלכותיה נשארה טמונה בקרבם גם אחרי המלחמה ואחרי שנים

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Publication Date
Sun Nov 27 2022
Journal Name
Al–bahith Al–a'alami
The role of talk shows in influencing the public’s priorities regarding political mobilization in Iraq
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This article explores the role of talk shows in setting the public's agenda regarding political mobilization in Iraq. The researcher designed a questionnaire that contains both closed and open-ended questions to allow respondents to express their opinions more freely.

 The researcher chose a phased purposive sample consisting of 294 respondents. The data was then subjected to analysis and verification using the Statistical Package for the Social Sciences (SPSS).

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Proposed Introduction to Activate the Role of Accounting System for Political Parties in Iraq
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     Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
Beyond Individual Ownership: Women's and Men's Land Tenure Rights in Iraqi Heritage Systems
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This paper delves into the significant role played by local social and traditional structures in shaping Traditional Community Tenure (TCT) within Iraqi Land Tenure Legislation (ILTR), and examines their impact on gender inequalities, with a specific focus on women's land tenure rights. The methodological approach employed in this study identified the sources of barriers to gender equality within TCT as outlined in ILTR at two different bilateral levels, with input obtained from key stakeholders in a selected city in Iraq. The case study survey encompassed three districts, which served as local layers within the historic sectors of the Iraqi city of Al-Nasiriya. the study employed quantitative methods, including a household surveyو with

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Publication Date
Fri Mar 31 2023
Journal Name
Iraqi Geological Journal
Glass Wastes Sorption Efficiency for Removing Cadmium from Aqueous Solutions
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This research aims to test the ability of glass waste powder to adsorb cadmium from aqueous solutions. The glass wastes were collected from the Glass Manufacturing Factory in Ramadi. The effect of concentration and reaction time on sorption was tested through a series of laboratory experiments. Four Cd concentrations (20, 40, 60, and 80) as each concentration was tested ten times for 5, 10, 15, 20, 25, 30, 35, 40, 45, and 50 min. Solid (glass wastes) to liquid was 2g to 30ml was fixed in each experiment where the total volume of the solution was 30ml. The pH, total dissolved salts and electrical conductivity were measured at 30ºC. The equilibrium concentration was determined at 25 minutes, thereafter it was noted that the sorption

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Slums and its implication on security in Baghdad
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The research team seeks to study the phenomena of random housing in Iraqi society in general and Baghdad city in particular by standing on the causes behind this phenomena and its relation with security situation in Baghdad. The researchers adopted a theoretical and practical framework. The main objective is to diagnose the risks caused by the escalation of slums in Baghdad city. 

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Publication Date
Thu Mar 01 2012
Journal Name
Advances In Materials Physics And Chemistry
Study the Effect of Irradiation Time and HF Concentration on Porosity of Porous Silicon and Study Some of the Electrical Properties of Its Based Device
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ABSTRACT Porous silicon has been produced in this work by photochemical etching process (PC). The irradiation has been achieved using ordinary light source (150250 W) power and (875 nm) wavelength. The influence of various irradiation times and HF concentration on porosity of PSi material was investigated by depending on gravimetric measurements. The I-V and C-V characteristics for CdS/PSi structure have been investigated in this work too.

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