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The Reflection of the application TD-ABC approach on profits persistence Applied study in the General State of Hydraulic Industries Factory of Plastic*
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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
Fri Apr 15 2016
Journal Name
International Journal Of Computer Applications
Hybrid Techniques based Speech Recognition
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Information processing has an important application which is speech recognition. In this paper, a two hybrid techniques have been presented. The first one is a 3-level hybrid of Stationary Wavelet Transform (S) and Discrete Wavelet Transform (W) and the second one is a 3-level hybrid of Discrete Wavelet Transform (W) and Multi-wavelet Transforms (M). To choose the best 3-level hybrid in each technique, a comparison according to five factors has been implemented and the best results are WWS, WWW, and MWM. Speech recognition is performed on WWS, WWW, and MWM using Euclidean distance (Ecl) and Dynamic Time Warping (DTW). The match performance is (98%) using DTW in MWM, while in the WWS and WWW are (74%) and (78%) respectively, but when using (

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Publication Date
Mon Mar 03 2025
Journal Name
Internationaljournalof Economicsandfinancestudies
CROSS-SECTIONAL REGRESSION WITH PROXIES: A SEMI-PARAMETRIC METHOD
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This study investigates asset returns within the Iraq Stock Exchange by employing both the Fama-MacBeth regression model and the Fama-French three-factor model. The research involves the estimation of cross-sectional regressions wherein model parameters are subject to temporal variation, and the independent variables function as proxies. The dataset comprises information from the first quarter of 2010 to the first quarter of 2024, encompassing 22 publicly listed companies across six industrial sectors. The study explores methodological advancements through the application of the Single Index Model (SIM) and Kernel Weighted Regression (KWR) in both time series and cross-sectional analyses. The SIM outperformed the K

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Scopus
Publication Date
Fri Jan 01 2010
Journal Name
International Journal Of Communication Networks And Distributed Systems
A novel Radon-based multi-carrier direct sequence code division multiple access transceiver design and simulation
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Multi-carrier direct sequence code division multiple access (MC-DS-CDMA) has emerged recently as a promising candidate for the next generation broadband mobile networks. Multipath fading channels have a severe effect on the performance of wireless communication systems even those systems that exhibit efficient bandwidth, like orthogonal frequency division multiplexing (OFDM) and MC-DS-CDMA; there is always a need for developments in the realisation of these systems as well as efficient channel estimation and equalisation methods to enable these systems to reach their maximum performance. A novel MC-DS-CDMA transceiver based on the Radon-based OFDM, which was recently proposed as a new technique in the realisation of OFDM systems, will be us

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Publication Date
Sun May 31 2026
Journal Name
Diplomacy Now / Icdi
Power is Overriding International Law - ICDI
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Dr Oluwole Ojewale, a scholar and Sahel expert based in Dakar, explores the implications of the recent Benin coup attempt for the region, the history of intervention by the Economic Community of West African States and its complicated relationship with the recently formed Alliance of Sahel States. Cooperation, even now military-led states in the Sahel, is key to stopping the descent of coups in West Africa he argues. “The region must revitalize security cooperation, even with the AES states. Isolation breeds insecurity. Niger’s withdrawal from counterterrorism coordination has created openings exploited by criminal networks and extremist groups, especially along porous borders with Nigeria and Benin,” Ojewale writes. “Without renewe

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Publication Date
Sat Dec 17 2022
Journal Name
Iraqi Journal Of Laser
PDF Design Optical BPF Using Double Clad Fiber MZI for Free Space Optical Communication: Mohanad G. Khamees , Tahreer S. Mansour*
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Abstract: A novel design of Mach Zehnder Interferometer (MZI) in terms of using special type of optical fiber that has double clad with graded distribution of the refractive index that can be easily implemented practically was suggested and simulated in this work. The suggested design is compact, rapid, and is simple to be modified and tested. The simulated design contains a MZI of 1546.74 nm of central wavelength that is constructed using special type of double clad optical fiber that has two different numerical apertures. The first aperture will supply single mode propagation via its core, while the second numerical aperture supports a zigzag wave propagation (multimode) in the first clad region. The interferometer’s

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Publication Date
Thu Oct 01 2009
Journal Name
Iraqi Journal Of Physics
تقنیة جدیدة لدراسة انتقال الطاقة الجانبیة
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The transport of energy from the focal region when high power laser are focused onto
solid targets is of two dimensions axially in the direction of the laser and laterally in the
direction along the target surface perpendicular to the laser direction.
In this paper we present anew consideration to study lateral energy transport in plasma
produced by laser KrF λ=248nm and pulse time 20n sec. Targets are C, Al, Cu.we used
photo resist (negative type) which is mode localy and noticing the effective area as
afunction of lateralenergy transport

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Publication Date
Wed Jul 14 2021
Journal Name
The Open Civil Engineering Journal
Producing Sustainable Concrete using Nano Recycled Glass
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Background:

Many tools and techniques have been recently adopted to develop construction materials that are less harmful and friendlier to the environment. New products can be achieved through the recycling of waste material. Thus, this study aims to use recycled glass bottles as sustainable materials.

Objective:

Our challenge is to use nano glass powder by the addition or replacement of the weight of the cement for producing concrete with enhanced strength.

Methods:

A nano recycled glass p

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Crossref (17)
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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Direct method for Solving Nonlinear Variational Problems by Using Hermite Wavelets
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In this work, we first construct Hermite wavelets on the interval [0,1) with it’s product, Operational matrix of integration 2^k M×2^k M is derived, and used it for solving nonlinear Variational problems with reduced it to a system of algebric equations and aid of direct method. Finally, some examples are given to illustrate the efficiency and performance of presented method.

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Publication Date
Mon Feb 01 2021
Journal Name
University Of Baghdad, College Of Education For Pure Sciences / Ibn Al-haitham, Department Of Mathematics
Some Generalizations by Covering properties
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In this thesis, we introduced the simply* compact spaces which are defined over simply* open set, and study relation between the simply* separation axioms and the compactness were studied and study a new types of functions known as αS^(M* )- irresolte , αS^(M* )- continuous and R S^(M* )- continuous, which are defined between two topological spaces. On the other hand we use the class of soft simply open set to define a new types of separation axioms in soft topological spaces and we introduce the concept of soft simply compactness and study it. We explain and discuss some new concepts in soft topological spaces such as soft simply separated, soft simply disjoint, soft simply division, soft simply limit point and we define soft simply c

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Publication Date
Tue Mar 17 2015
Journal Name
Iraq Agriculture Journal.
Abelmoschus esculentus استخلاص وتنقية بروتييز قرنات البامية المحلية
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This study aimed to extract, purify, and characterize the protease of local Okra Abelmoschus esculentus pods. The extraction process was conducted using ten extraction solutions with different pH and ionic strength values. Phosphate buffer solution with (pH 7, 0.05M, containing 2% sodium chloride) gave the highest activity which was (7.2 Unit/ml) as compared to other solutions, which ranged from 0.8-5.9 Unit/ml. The extracted enzyme purified by several stages. Being, precipitation by gradual addition of Ammonium sulphate from 20 to 85% saturation, then the precipitated enzyme was dialyzed and fractionated through DEAE-Cellulose (22X1.1cm), the enzymic fractions were pooled. The specific activity, purification fold and the enzyme yield value

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