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The impact of accounting for material flow costs in reducing costs: Exploratory study
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Rapid and continuous developments and changes in the modern business environment in all areas of economic, environmental, social, technology and communications push economic units to search for modern methods and methodologies to produce products at low cost as well as produce products that meet the wishes of customers in terms of quality and environment to maintain their market position, and accounting for the costs of the flow of materials is one of the most prominent environmental management accounting techniques capable of providing information to help produce

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Publication Date
Thu Dec 15 2022
Journal Name
Journal Of Genetic And Environmental Resources Conservation
Anatomical study of the vegetative parts of the species Arum colocasia L. in Iraq
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The current investigation conducted to examine the anatomical aspects of the Arum colocasia L. cultured in Iraq. The study included the anatomical characteristics of the different plant parts, including the root, stem and leaf, the results of the study on the vegetative parts were shown the important anatomical characteristics in terms of the form of the sections reviewed and vertical in them, and the study of their tissues, as well as the stomata complexities and the thickness of the epidermis, vascular bundles, pith, additionally the dimensions of mesophyll and in blade of the leaf. The research was conducted as it is one of the monocotyledon plants and because of the lack of anatomical studies on it, therefore it was studied to know the

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Publication Date
Sun Jul 13 2025
Journal Name
Journal Of Economics And Administrative Sciences
The role of public relations in enhancing the quality of governmental service-a Field study in the Iraqi Airlines
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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of public relations in enhancing the quality of governmental service-a Field study in the Iraqi Airlines
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Abstract
        The research has discussed the public relations as dependent variable of its branch dimensions( confidence , commitment, control and satisfaction ) and the governmental service quality as independent variable of its branch dimensions (response, dependency, emphasis, tangibility and sympathy), and the research problem has represented by weakness of service quality presented to the customers dealing with company, which is observed via  field co-existence of the researcher, where he observe that the quality presented in the company services, are inappropriate with the customers expectations level, also there is weakness of attention and recognition by the

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Publication Date
Thu Oct 01 2020
Journal Name
Palarch's Journal Of Archaeology Of Egypt / Egyptology
The effect of the legislative omission on effectiveness of administration in confronting the corona virus Study in Iraqi law
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The effectiveness and quality of legislation depend on the extent to which it relates to political , economic ,social ,geographical , health and moral realities , so the unrealistic legislation and its failure to address all the problems facing society make these legislation out of reality , this requires this legislation be able to regulate all aspects related to public health in society in exceptional circumstances such as cases of wars ,diseases and pandemics as outbreaks of corona virus in the word ,this study focuses on the effects of legislative omission on the effectiveness of the administration when performing its tasked in health administrative control in exceptional circumstances in light of spread of corona virus pandemic in Iraq

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the cost of consulting services under the traditional cost approach and the performance-based costing technique and its impact on achieving profits : Applied research in the advisory office of Al-Khwarizmi College of Engineering - University of Baghdad
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Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

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Publication Date
Thu Oct 01 2020
Journal Name
Chemical Engineering And Processing - Process Intensification
Cobalt Removal from Simulated Wastewaters Using a Novel Flow-by Fixed Bed Bio-electrochemical Reactor
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Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Advanced Study of Promoted Pt /SAPO-11 Catalyst for Hydroisomerization of the n-Decane Model and Lube Oil
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   SAPO-11 is synthesized from silicoaluminophosphate in the presence of di-n-propylamine as a template. The results show that the sample obtained has good crystallinity, 396m2/g BET surface area, and 0.35 cm3/g pore volume. The hydroisomerization activity of (0.25)Pt (1)Zr (0.5)W/SAPO-11 catalyst was determined using n-decane and base oil. All hydroisomerization experiments of n-decane were achieved at a fixed bed plug flow reactor at a temperature range of 200-275°C and  LHSV 0.5-2h-1.  The results show that the n-decane conversion increases with increasing temperature and decreasing LHSV, the maximum conversion of 66.7 % was achieved at temperature 275°C and LHSV of 0.5 h-1

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Publication Date
Wed May 17 2023
Journal Name
Journal Of Engineering
Development of Quality Rating Evaluation of Outgoing Product Case Study Applied at the General Company for Vegetable Oils
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Research covers the uses the method of Quality Rating Evaluation to evaluate the
quality of production through which a determination of product quality of its production in
order to determine the amount of sales hence the profits for the company. The most important
function is to satisfy consumer at reasonable prices. Methods were applied to the product
(toothpaste) in the General Company for Vegetable Oil – Almaamoon Factory .
The company's has obtained ISO-certified (ISO 9001-2008). Random samples of
final product intended for sale were collected from the store during months (February, April ,
June , October and December) for the year 2011 to determine the "quality rating " through
the applicat

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Publication Date
Fri Dec 29 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Study on the Utilization of Anthracitic Acid as a Reagent for Solvent Extraction of Tellurium Ion (IV)
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A study on solvent extraction of Tellurium with Anthranilic acid in

water has been made. The effect of different parameters such as type of medium, time of equilibration, concentration of metal ion, solvent polarity and effect of anions and  catins distribution  ratio of tellrim (IV) were evaluated. The stoichometric ratio of the extracted species is determined  by using two methods suh as slope analysis and mole ratio method and found to be (M: L) (1:4). The instability constant of complex was calculated as well.

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Study of Annealing and Dopping Effect of Zn on Structural and Optical Properties for CdTe Thin Films
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In this research thin films of (CdTe) have been prepared as pure and doped by Zn
with different ratios (1,2,3,4,5)% at thickness (400+25)nm with deposition rate (2±0.1)nm,
deposited on glass substrate at R.T. by using thermal evaporation in vacuum . All samples
were annealed at temperature (523,573,623,673)K at 1h.
The structural prop erties of all prepared thin films, doped and undoped have been
studied by using XRD. The analysis reveals that the structures of the films were
polycrystalline and typed cubic with a preferred orientation along (111) plane for the
undoped films with (2,3)% of zinc , and shifting (2ÆŸ) for doped films . The annealing films
at temperature 573 K and Zn:3% show decreasing in

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