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Target cost tool to achieve competitive advantage
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Target costing is one of the modern techniques in strategic Management accounting, Is has shown active adoption to changes in current business environments, In addition, is has seen a growth in strategic approach, The goal of using target costing is to build and strengthen competition abilities of economic units through introducing appropriate ways to decrease cost values while maintaining and improving quality of product, So this study is aim to show how can  economic units use target costing to achieve competitive advantages .

 

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Publication Date
Mon Dec 23 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Use of Human Umbilical Cord Serum to Treat Animal Skin Burns
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Objective: The objective of the study was to test the hypothesis, that umbilical cord blood crude serum applied topically with its high concentration of growth factors may promote an early healing for animal models with burn injury.

Methods:  Fresh human umbilical cord blood UCBS was collected and screened for transmitted diseases such as hepatitis B, hepatitis C and HIV. Mice and rabbits were scalded by boiling water and chemical burning by NaOH, then treated with UCBS. In comparison with a Cetrimide treated group and a control group (without treatment). The UCBS was subjected to microbial testing to demonstrate the presence or absence of extraneous viable contaminating microorganisms.

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Publication Date
Sun Mar 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Oxidation of Toluene to Benzoic Acid Catalyzed by Modified Vanadium Oxide
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A variety of oxides were examined as additives to a V2O5/Al2O3 catalyst in order to enhance the catalytic performance for the vapor phase oxidation of toluene to benzoic acid. It was found that the modification with MoO3 greatly promoted the little reaction leading to improve catalyst performance in terms of toluene conversion and benzoic acid selectivity. The effect of catalyst surface area, catalyst promoters, reaction temperature, O2/toluene, steam/toluene, space velocity, and catalyst composition to catalyst performance were examined in order to increase the benzoic acid selectivity and yield.

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Engineering
Numerical and Experimental Analysis of Aircraft Wing Subjected to Fatigue Loading
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This study deals with the aircraft wing analysis (numerical and experimental) which subjected to fatigue loading in order to analyze the aircraft wing numerically by using ANSYS 15.0 software and experimentally by using loading programs which effect on fatigue test specimens at laboratory to estimate life of used metal (aluminum alloy 7075-T651) the wing metal and compare between numerical and experimental work, as well as to formulate an experimental mathematical model which may find safe estimate for metals and most common alloys that are used to build aircraft wing at certain conditions. In experimental work, a (34) specimen of (aluminum alloy 7075-T651) were tested using alternating bending fatigue machine rig. The t

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Publication Date
Fri Jan 02 2015
Journal Name
International Journal Of Engineering Research And General Science
IT Auditing to Assure a Secure Cloud Computing for Enterprise Applications
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Recently, all over the world mechanism of cloud computing is widely acceptable and used by most of the enterprise businesses in order increase their productivity. However there are still some concerns about the security provided by the cloud environment are raises. Thus in this our research project, we are discussing over the cloud computing paradigm evolvement for the large business applications like CRM as well as introducing the new framework for the secure cloud computing using the method of IT auditing. In this case our approach is basically directed towards the establishment of the cloud computing framework for the CRM applications with the use of checklists by following the data flow of the CRM application and its lifecycle. Those ch

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Publication Date
Mon Aug 30 2021
Journal Name
Al-kindy College Medical Journal
Serum Biomarkers are Promising Tools to Predict Traumatic Brain Injury Outcome
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Traumatic Brain Injury (TBI) is still considered a worldwide leading cause of mortality and morbidity. Within the last decades, different modalities were used to assess severity and outcome including Glasgow Coma Scale (GCS), imaging modalities, and even genetic polymorphism, however, determining the prognosis of TBI victims is still challenging requiring the emerging of more accurate and more applicable tools to surrogate other old modalities

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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Prevalence of Some Parasitic Infections in Iraq from 2019 to 2020
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      Parasitic infections are associated with low education, wars and migration, absence of animal control and poor sanitation. Infections like visceral and cutaneous leishmaniasis (VL and CL), trichomoniasis, toxoplasmosis, malaria, echinococcosis and schistosomiasis are all spread worldwide and have harmful effects on individuals and societies. The aim of this survey was to identify the possible association of these infections with spatial distribution (province/governorate) and patient demographics (age and gender). According to the data collected from the Iraqi National CDC from 2019 to 2020, the predominant parasitic infections in both years were trichomoniasis and CL, followed by echinococcosis, VL and toxoplasmosis. Iraq is

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Bi-Distance Approach to Determine the Topological Invariants of Silicon Carbide
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          The use of silicon carbide is increasing significantly in the fields of research and technology. Topological indices enable data gathering on algebraic graphs and provide a mathematical framework for analyzing the chemical structural characteristics. In this paper, well-known degree-based topological indices are used to analyze the chemical structures of silicon carbides. To evaluate the features of various chemical or non-chemical networks, a variety of topological indices are defined. In this paper, a new concept related to the degree of the graph called "bi-distance" is introduced, which is used to calculate all the additive as well as multiplicative degree-based indices for the isomer of silicon carbide, Si2

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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
Incorporation of Palm Fiber to Enhance the Mechanical Properties of Epoxy
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In the recent years, the work in composite industry needed new ecofriendly resources to improve the original properties of current materials. Many researches attempted to find alternative additives to be used with the current systems which provide a new material that is environmentally friendly and has better performance than the synthetic counterparts. This paper presents the study of mechanical characteristics, including bending, impact, tensile and hardness tests, of date palm fiber (DPF)/ epoxy composite. The composite plate was constructed by hand-layup technique. The filler content values (wt %) were 5%, 10%, 15% and 20%. Young's modulus, impact strength and hardness were shown to be increased with increasing fiber content. Tensile

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Haematological Parameters Alternations Resulted by Exposing Albino Mice to Shisha Smoke
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In this study, effects of shisha smoking on some blood components were evaluated in (120) male adult mice. The animals were divided into four groups according to smoke types (cigarette, shisha, cigarette +shisha) in addition to control groups which exposed to fresh air only. A special inhalation chamber designed locally has been used to expose the animals. Exposed to cigarette smoke was done for 5 min/day while exposed to shisha smoke for 15 min /day /7days/weeks for 4,8,12 weeks. Blood samples were collected to evaluate some hematological variables. The results showed that RBC, WBC count, Hb, PCV, differential leukocyte (Lymphocyte, Monocyte, Neutrphils) were significantly high (P≤0.001) in groups which exposed to shisha smoke as comp

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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of The College Of Education For Women
Shyness in Female College Students And its relation to some Variables
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The human being is a social being and human communication is a fundamental axis in the process of social interaction, and the characteristic of social shyness grows through the interaction of the individual with his environment. Identifying the level of shyness among university students, and identifying the differences in shyness among university students according to specialization (scientific, humanities). In order to achieve the objectives of the research, the researcher prepared a measure of shyness based on Zimbardo's theory, and the components that he identified are the (behavioral, cognitive, and emotional components). The validity and reliability were calculated using the Cronbach's alpha method, reaching (0.94), and the scale in

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