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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
Sat Jan 01 2022
Journal Name
Acta Facultatis Medicae Naissensis
Asthma as a risk factor for The progression of COVID-19
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Background: Asthma is one of the most common chronic respiratory diseases in the world, standing for the most frequent cause for hospitalization and emergency cases. Respiratory viruses are the most triggering cause. Aim: To assess the role of viral infections, especially COVID-19, in the pathogenesis of asthma initiation and exacerbations. Method: Electronic search was done for the manuscripts focusing on asthma as a risk factor for complications after COVID-19 infection. The outcomes were titles, materials, methods and classified studies related or not related to the review study. Three hundred publications were identified and only ten studies were selected for analysis. Seven studies were review, one retrospective, one longitudin

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Publication Date
Fri Dec 12 2003
Journal Name
Iraqi Journal Of Laser
Frequency Doubled Nd: YAG Laser for the Treatment of Diabetic Retinopathy
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The present study was conducted with a view to determine whether focal laser therapy result in visual recovery and regression of macular edema in patients with non proliferative diabetic retinopathy and maculopathy ,and whether combined focal and scatter laser therapy in patients with proliferative diabetic retinopathy and maculopathy results in visual recovery ,regression of macular edema and regression of the risk factors. In the present work, a frequency doubled Nd: YAG laser was used for the treatment of diabetic retinopathy. The study evaluates 41 eyes of 33 diabetic patients both with Insulin Dependent Diabetes Mellitus IDDM, (n=16) and Non Insulin Dependent Diabetes Mellitus NIDDM, (n=17) with diabetic retinopathy divided into two

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Publication Date
Mon Mar 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
Purification and activation of the Iraqi bentonite for edible oil Production
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Abstract<p>Samples of Iraqi bentonitic sediments, representing local montmorillonite brought from Traifawi region near the Syrian border. Mineralogical the samples were characterized as low grade of Ca-smectite, particle size, chemical analysis, XRD, and BET surface area analyses of the samples were carried out to examine the structure of bentonite before and after acid activation. The goal is to prepare a bleaching earth for edible oil production. Iraqi Bentonite was beneficiated and activated by series of physical and chemical steps, using 4N & 6N concentration of hydrochloric acid and at a temperature of 70-80 ° C. Surface area and pore volume of the samples were determined to assess the bleaching power</p> ... Show More
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Publication Date
Mon Jul 10 2023
Journal Name
Journal Of Engineering
Forward Osmosis Process for the Treatment of Wastewater from Textile Industries
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This paper was aimed to study the efficiency of forward osmosis (FO) process as a new application for the treatment of wastewater from textile effluent and the factors affecting the performance of forward osmosis process.
The draw solutions used were magnesium chloride (MgCl2), and aluminum sulphate (Al2 ( SO4)3 .18 H2O), and the feed solutions used were reactive red, and disperse blue dyes.
Experimental work were includes operating the forward osmosis process using thin film composite (TFC) membrane as flat sheet for different draw solutions and feed solutions. The operating parameters studied were : draw solutions concentration (10 – 90 g/l), feed solutions concentration (5 – 30 mg/l), draw solutions flow rate (10 – 50 l/hr

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Publication Date
Mon Jan 01 2024
Journal Name
Recent Research On Geotechnical Engineering, Remote Sensing, Geophysics And Earthquake Seismology
Evaluating the Accuracy of iPhone Lidar Sensor for Building Façades Conservation
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Publication Date
Fri Jan 21 2022
Journal Name
International Journal Of Research In Social Sciences And Humanities
Managing Trading Decisions Using The True Strength Index –An Applied Study
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The purpose of this research is to test the ability of the true strength index To time and manage trading in the financial market to select the best stocks and achieve a higher return than the Simple buy and hold strategy. And To achieve the objectives of the research, it relied on the main hypothesis, which is By using the True Strength Index to manage trading decisions buying and selling, can be achieved higher returns than the buy and hold strategy . The research community has been identified with all stocks listed on the Iraq Stock Exchange. Implementing the financial research tests requires selecting a sample from the research community that fulfills the test requirements according to a number of conditions So (38) companies we

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Indicative supervision on the monetary business organizations (Banks) Case study: Iraq
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Indicative supervision represents the comparison between direct intervention (acquisition, nationalism) and participation through rules.

The last financial crisis reflected our needs for different approaches of supervision consist with our goals, but the crisis reveals also number of sounds requested and pressured toward direct control (Intervention via forces) through government acquisition and nationalization.

This study attempts to deal with crisis lessons, in the field of choice between indicative and direct supervision which government authorities used to reduce the bad effect on the monetary firms.

Iraqi banks suffered from high levels of direct co

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Publication Date
Fri Jul 04 2025
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Exploring the Relationship Between Urolithiasis and Hypertension: A Cross-Sectional Study
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Background: Urolithiasis and hypertension are prevalent and clinically significant conditions in the Middle East, both influenced by shared metabolic and environmental risk factors. Understanding the potential association between them is important for guiding prevention strategies. Objective: To explore the relationship between urolithiasis and hypertension in a sample of Iraqi adult patients. Methods: A cross-sectional observational study was conducted at Alkindy Teaching Hospital, Baghdad, from September 2024 to March 2025. Participants included 237 patients with confirmed urinary tract stones and 244 controls confirmed to be stone-free, matched for age and sex. Exclusion criteria included secondary hypertension, chronic kidney di

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
The Ash'aris and their position on faith, An Ideological Study: الايمان
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The Ash'aris and their position on faith, An Ideological Study

Omed AbdulQader rasool               

College of Islamic Sciences/Salahaddin University-Erbil

Abstract

The concept of faith is very complex, and there are a lot of talk about it among the major Islamic groups such as the Kharijites, the Mu'tazila, the Jahmiyya and others, because of its great importance, and the worldly and eschatological effects it entails according to the elements of faith such as recognition, ratification and action.

The researcher chose one sect, which is the

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cost technique based on ABCII specifications and its effect in the Implementation of contracting contracts: Applied research in Al-Mansour general company for construction contracting
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The problem of research was to identify after the use of cost technology based on specifications in the validity of determining and measuring the costs of the implementation of contracting, by applying to al-Mansour General Construction Contracting Company as an appropriate alternative to the traditional costing system currently adopted, which is characterized by many shortcomings and weaknesses Which has been reflected in the validity and integrity of the calculations. To solve this problem, the research was based on the premise that: (The application of cost technology based on specifications will result in calculating the cost of the product according to the specification required by the customer, to meet his wishes properly and witho

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