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jeasiq-1796
The Reflection of the application TD-ABC approach on profits persistence Applied study in the General State of Hydraulic Industries Factory of Plastic*

The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduce the costs and thereby increase the profits. As well as achieving a market share compared to economic units operating in the same sector.

This study seeks to apply the method of reducing the manufacturing factory overhead costs through the use of time-driven activity-based costing. The aim of the research is to use this technique and to determine the effect of this method in measuring the profit persistence of the company. The traditional method used in the company the research sample to determine the indirect costs and the extent of its impact on the measurement of the profit persistence, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies, so, the research problem was that the traditional method used by the company the research sample in determining manufacturing factory overhead costs is not fair and objective as it builds the actual basis for determining manufacturing factory overhead costs at the level of the factory as a whole. Consequently, it does not represent cost-effective information that reflects the cost-effectiveness of the plant in the sample of the research and in a manner that affects the profitability of the company the research sample and thus in measuring the profit persistence.

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Publication Date
Wed Jan 02 2008
Journal Name
Journal Of The Faculty Of Medicine Baghdad
A Clinicopathological Study on Cases of Hodgkin’s Diseases in IraqiChildren Attending AL-Kadhimiyia Teaching Hospital

Background: Hodgkin’s Diseases is a group of cancers characterized by Reed- Sternberg cells, aneuoploid cells that usually express CD15 and CD30. Several epidemiological and serological studies support the role of Epstein –Barr virus in the pathogenesis of Hodgkin’s Diseases

Patients and Method: A retrospective study was done where by twenty cases were collected from the Pediatric Oncology Clinic in AL-Kadhyimia Teaching Hospital over a period of five years from the first of January 2002 – end of December 2006.Information was taken from the patient’s records in the Pediatric Oncology Clinic including age at presentation, sex, physical finding, histopathological subtypes, staging , treat

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Publication Date
Wed Oct 31 2018
Journal Name
Iraqi Journal Of Science
Effects of some physical agents on Staphylococcus epidermidis and Leishmania tropica: An In vitro study

This work evaluated the effect of Alpha, Gamma  irradiation and Nd:YAG,  He-Ne laser on  Staphylococcus epidermidis and  Leishmania tropica  in vitro. The experiment included five replicate  of   S. epidermidis , L. tropica  in vitro exposed to effect of Alpha , Gamma  irradiation by 241Am  isotopes , in two  doses

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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Histopathological Study of Infection with Parasitic Intestinal Helminthes on Passer domesticus in Tikrit City, Iraq

            During the period from September 2013 till the end of July 2014, a total of 340 birds Passer  domesticus   were  collected .  The  study   revealed   in   exam   the   sectional  tissue  of  intestine in infected  birds  which  showed   a   high effect  compared   with  the  uninfected  birds . These effects were  summarized by the destruction in most of intestinal  villi  and  atrophy  of others  which  appeared   as   webby   filaments   with  each  other  and  their  cells  have cubidal form &nbsp

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Publication Date
Sun Jul 02 2017
Journal Name
Iraqi Journal Of Science
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Publication Date
Sun Dec 05 2021
Journal Name
Iraqi Journal Of Science
A Study Medicinal and Nutritional Effects of Thyme on Hematological Changes in Male Albino Rats

The increase in the use of thyme in Iraq and neighboring countries, which may
be result in serious side effects necessitate the demand for testing different
concentrations of thyme extract (500,750,1000) mg/kg of body weight on rats to be
given either by injection or feeding grinded dried thyme leaves added to pellets
(50,100,150) g /kg of pellet in of different periods , (10,20,30) days for injection
and feeding 2 times weekly. Thyme extracts leaves effects on RBCs, WBCs and
Differential WBCs counts were measured. statistical analysis showed significance
increase difference (P≤0.05) in RBCs, WBCs and Lymphocyte, Nutrophile and
Monocyte counts and decrease in Eosinphil counts in rats treated with 1000 mg of
t

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Publication Date
Tue Sep 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of Effect of Lactobacillus gasseri Filtrate on Growth of Some Pathogenic Fungi

The inhibitory effect concentrated filtrate of local Lactobaciilus

gasseri against Candida albicans and Trichophyton mentagrophytes, T  ruhrum  and Aspergillus  flavus which were isolated from infected cases  in human  beings, tested  using two methods  :well diffu  ion and

Mixed with the mold medium (Sabouraud agar).

The  results  showed  that the concentrated filtrate  of L. gasseri have

inhibitory effect against Cundida ulbicans, the inhibition  zone was 13 mm. As well  as, the concentrated  tiltrate inhibited, considerably Trichophyton   mentagrophytes,

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Publication Date
Sat Nov 03 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of the fear of Delivery among Women at Labor

Objective: To assess the fear of laboring women regarding the delivery on themselves and their
newborns.
Methodology : A descriptive study was conducted on (100) pregnant women who where admitted to
labor room in Al- Yarmock Teaching Hospital/Maternity Units, Fatima Al- Zahra and Ibn-Al Baladi
Maternity and Pediatric Hospital. The questionnaire was consisted of pregnant women
socio-demographic data, reproductive data and fear items of labor. Data were collected by using a
questionnaire format, through interview technique and reviewing pregnant records, descriptive and
inferential statistical procedure were used to analyze the data.
Results: The main results of the study revealed a high mean of scores with moderate

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Using Fuzzy Games Theory to Determine the optimal Strategy for The Mobile Phone Networks in The Baghdad And Basra governorates

      The objective of this research is employ the special cases of  function  trapezoid in the composition of fuzzy sets to make decision within the framework of the theory of games traditional to determine the best strategy for the mobile phone networks in the province of  Baghdad and Basra, has been the adoption of different periods of the  functions belonging to see the change happening in the matrix matches and the impact  that the strategies  and decision-making  available to each player and the impact on  societ

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Publication Date
Thu Jun 28 2018
Journal Name
Journal Of The College Of Education For Women
Meta – Recitation in the story of Hussein Rahim La'nat Al Hakawaty (storyteller's curse)

This research was carried out to reveal the the technique of the recitation in this story including a preface, introduction, two chapters and the conclusion. the introduction consisted of the problem, significance , purpose and limitations of research. The preface included two paragraphs. The first included a meta-recitation of terminology and semantic. The second paragraph devoted to show the cultural identity of Hussein Rahim. The first chapter aimed to reveal the reality and the imaginary in the story of Na'lat Al Hakawaty (storyteller's curse). The second chapter aimed to study the strange arguments in the story. The research concluded the conclusion by presenting the results for attaching them with the margins, and the references

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
The Imaginary in Abu AL- Alaa AlMaari (Resalat Al- Kuffran) Message of Forgivness

The )Resalat Al-Gofran) which means to Abi Ala Al-Ma'arri is included in the studies of prose in Arabic literature. The study of the "Message of Forgiveness" was passed in two stages. The first is the traditional linguistic study, specifically the rhetorical one. The second study, which took place in the sixties of the last century, was conducted in the light of comparative literary studies, after Dr. Taha Hussein summarized this letter and rid it of its complex language and after Dr. Bent Shati achieved it. Dr. Lewis Awad relied on her study in the light of comparative studies, Which appeared in Europe in the modern era and was able to discover similarities between them and the old texts that dealt with the subject of "literature of the

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