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jeasiq-1364
دور الموازنة المرنة على أساس النشاط في الرقابة على التكاليف (دراسة تطبيقية في الشركة العامة للصناعات الجلدية)
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The research aims to identify the level of increase or decrease the product cost through the activity based flexible budgeting that gives us the chance to follows the cost since the product is planed to be made till it appears in the market and it also helps to fined out any problems that are expected to happen in the future and to put the costs under control, also to know much the surveying affects the perfect use for the complete resources in order to be used in the demanded way, the research is divided in to three sides ,the first is specialized for the theoretical side, the second is for the partical side, while the third side is specialized for the conclusions and recommendations.              

 

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Publication Date
Wed Mar 01 2023
Journal Name
Iraqi Journal Of Physics
Bandwidth Improvement of a Cone-Inverted Cylindrical and Cross Hybrids Dielectric Resonator Antennas
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In this work, two cone-inverted cylindrical and cross-hybrid dielectric resonator antennas are stacked and excited by the coaxial probe method with an operating standard resonant frequency of 5.438 GHz. A drawback of these standard Dielectric Resonator Antennas (DRAs) is their narrow bandwidth. For good antenna performance, a stacked DR geometry and a thick dielectric substrate having a low dielectric constant are desired since this provides large bandwidth, better radiation power, reduces conductor loss and nonappearance of surface waves. Many approaches, such as changing the shape of the dielectric resonator, have been used to enhance bandwidth. Using DRA, having the lowest dielectric constant, increases the bandwidth and the electroma

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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Bone Marrow Procedures in Children Welfare Teaching Hospital/Medical City Complex Indications and results
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Background: Bone marrow aspiration (BMA) and biopsy is a procedure that is used to evaluate the cause of abnormal blood test results, to confirm a diagnosis or check the status of severe anemia of unknown cause, to evaluate abnormalities in the blood's ability to store iron and also to diagnose infection.

Objectives: To identify the main indications of bone marrow aspiration and the most common diagnoses encountered in children welfare teaching hospital.

Patients and methods: This was a prospective and retrospective descriptive study over 6- month period from 8th of February 2010 to 8th of August 2010 in children younger than 14 years. All bone marrow aspirate results wer

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Reducing the Mutual Coupling of Cylindrical Circular Microstrip Antennas (CCMAs) Array Using EBG Structure
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A theoretical study to design a conformal microstrip antennas was introduced in this work. Conformal microstrip antennas define antennas which can be conformed to a certain shape or to any curved surface. It is used in high-speed trains, aircraft, defense and navigation systems, landing gear and various communications systems, as well as in body wearable. Conformal antennas have some advantages such as a wider-angle coverage compared to flat antennas and low radar cross-sectional (RCS) and they are suitable for using in Radome. The main disadvantage of these antennas is the narrow bandwidth. The FDTD method is extremely useful in simulating complicated structures because it allows for direct integration of Maxwell's equations depending o

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of The Faculty Of Medicine Baghdad
AH jump as predictor for successful Ablation of atrioventricular nodal reentrant tachycardia (AVNRT)
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Background: Atrioventricular nodal reentrant tachycardia (AVNRT) is the commonest regular supraventricular tachyarrhythmia. Ablation in the area of slow pathway (SP) has been successfully implemented in every day clinical electrophysiological practice for more than 20 years. Although the procedure is generally regarded as effective and safe, data on long-term effects and predictors of success or failure are incomplete.
Objectives: This study was designated to prove that AH interval is an electrophysiological parameter which serves as a predictor for successful AVNRT ablation.
Methods: While performing an electrophysiological study using a programmed atrial stimulation, thirty nine (39) patients (25 female a

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Photo Degradation of Solochrom Violet Dye by ZnO: Experimental and Theoretical Study
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The present project involves photodegrading the dye solochrom violet under advanced oxidation techniques at (25 oC) temperature and UV light. Zinc Oxide (ZnO) and UV radiation at a wavelength of 580 nm were used to conduct the photocatalytic reaction of the solochrom violet dye. One of the factors looked into was the impact of the starting conditions. pH, the amount of original hydrogen peroxide, and the dye concentration time radiation were used. For hours, the kinetics and percentages of degradation were examined at various intervals. In general, it has been discovered that the photodegradation rates of the dye were greater when H2O2 and ZnO were combined with UV light. The best wavelength to use was determined. Modern oxidation techni

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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
Analysis and Development of Customer Billing Telephony System
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The telecommunications industry has gone through series of development efforts to provide quality services to their consumers. Generally, telecommunication industry provides two main services such as telephony and internet which involved customer registration, billing and payment. However, the challenge confronting telecommunications industry is to meet the customer satisfaction in the billing system such as accuracy, easy to understand and unambiguous billing issue. In order to develop Customer Billing Telephony System,a user experience study is conducted to gather the user requirements. Hence, the CBTS was developed that takes into consideration user’s value experience that provides a support for managing and monitoring billing proce

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Publication Date
Sun Oct 01 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Atherogenic Indices in Type 2 Diabetic Iraqi Patients and Its Association with Cardiovascular Disease Risk
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Background: Diabetes is a serious risk factor for atherosclerotic cardiovascular disease and an important cause of mortality. Dyslipidemia is commonly related to type 2 diabetes, and the atherogenic index of plasma is a strong marker to predict the risk of atherosclerosis and coronary heart disease.

Objective: To study the association of atherogenic indices lipids in type 2 diabetic Iraqi patients with cardiovascular disease.

Patients and Methods: This clinical study was conducted at Baghdad Teaching Hospital/ Medical City-Baghdad from October 2022 to February 2023. Sixty type 2 diabetic patients were recruited for this study: 30 patients with cardiovascular disease and 30

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The Selected Prose "Dreams" by the Spanish Writer Quevedo: La Miscelánea de "Los Sueños" de Francisco de Quevedo
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        Francisco de Quevedo is a well-known man of letters in the Golden Age of Spanish literature. He is the witness who related to us, in his works, the Spanish community  in that era. He showed in most of his writings the political weakness of Spain, and made prominent the remarkable literary aspect of Spain. He had a very good tlent for poetry, and a rather polite  style in exploiting colloquialisms in his literary writings. He wrote about philosophy, where his most prominent work was "The cradle and the grave". The writer was also very well-known for his puns which were employed to clarify his inner thoughts regarding  the Spanish  situation at that time.

Resume

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Publication Date
Tue Jul 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Evaluation of Auditory Brainstem Response test in comparison with other standard Behavioral tests results
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Background: There has always been a need for valuable measurements that can be used to measure hearing loss degree in patient who cannot responses to the subjective (behavioral) tests.

Objectives: to examine the accuracy of the click - Auditory Brain stem Response (ABR) test in estimating the hearing loss degree in comparison with the behavioral tests {Free Field (FF)  or Pure Tone Audiometry (PTA )}.

Subjects and method: One hundred twenty one children, with suspected hearing loss, their age between 1-9 year, 51 females and 70 males were examined in this work.
Result
: The relationship between the hearing loss thresholds using the behavioral 

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
Technique and music of letter poetry in Nali’s poetry: هونەر و مۆسیقای «پیتەشیعر» له شیعری نالیدا
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Musicality is a fundamental feature of poetry that takes the interest of scholars and critics. Most poets rely on a variety of literary devices and techniques to bring music to their work like rhymes - words that appear at the end of lines in poetry - and on arranging words techniques in such a way to create a pseudo melody, which is achieved primarily by patterning (or repeating) certain sounds. Such a poetic rhetorical and verbal enhancer’s aspect represented ever since the beginning of the classical poetry has been manifested more evidently in Nali’s poetry. His poetry is marked with particular letters that have played a substantial role in the rhyming that rings like cymbals or jingle like internal elevated rhymes. Within a descr

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