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(( Technology's role Time driver Activity-based costing at Provide of information for economic units for customer profitability analysis ))
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  The economic units always sought to maintain its market position and Trchinh the technology management and modern methods that will support success factors .vdila about it has become a customer and one profitability analysis of the most practical way benefit of economic units as modern management focus their attention on achieving this satisfaction, as the customers make up the axis of the success of every organization and that there are many government units aiming to profit directs attention to customers and the number of these units increased continuously. The administration used the customer profitability analysis in order to obtain information to assist in making and decision-making process. How to use modern techniques and methods to calculate and analyze customer profitability and (TD ABC) as one of modern management accounting techniques that work to help the administration in the financial performance of the company and reduce costs layout. The study aimed to release the cognitive underpinnings of technology on (TD ABC) and the magnitude of the economic advantages of unity and Alatharalamtertbh to use in determining the costs of a major contribution to the rationalization of operational decisions in the production companies. Determine the extent of the possibility of customer profitability analysis when using the method on the basis of cost-oriented time as one of modern management accounting techniques and development activity to the entrance of the cost on the basis of activity and that the application to the General Company for Leather Industries. The study came to a set of conclusions and recommendations, including: -

  1. 1. The technique (TDABC) was able to provide for the management of the company known for its customers through a profitability analysis and get a percentage of each group and through these ratios can determine which policies are followed and could be suitable for them.

The most important recommendations were: -

  1. to maintain the loyalty of customers by providing what fits their desires and what is new and the best quality and the quality and the best prices for them..attention next to the customer profitability analysis, customer interest is also worth being a resource represents an important resource for the company.

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Publication Date
Mon Jan 01 2024
Journal Name
Lecture Notes In Mechanical Engineering
Development and Validation of a Free Piston Engine Linear Generator Simulation Model Including Cycle-To-Cycle Variation and Ignition Timing Sub-Models
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Publication Date
Thu Jul 14 2022
Journal Name
Egyptian Journal Of Medical Human Genetics
A single-nucleotide polymorphism of IL12A gene (rs582537 A/C/G) and susceptibility to chronic hepatitis B virus infection among Iraqi patients
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A case–control study (80 patients with chronic hepatitis B virus [HBV] infection and 96 controls) was performed to evaluate the association of an IL12A gene variant (rs582537 A/C/G) with HBV infection. Allele G showed a signifcantly lower frequency in patients compared to controls (31.2 vs. 46.9%; probability [p]=0.009; corrected p [pc]=0.027) and was associated with a lower risk of HBV infection (odds ratio [OR]=0.49; 95% confdence interval [CI]=0.29–0.83). A similar lower risk was associated with genotypes CG (17.5 vs. 29.2; OR=0.25; 95% CI=0.08–0.81; p=0.02) and GG (10.0 vs. 16.7; OR=0.25; 95% CI=0.07–0.91; p=0.036), but the pc value was not signifcant (0.12 and 0.126, respec‑ tively). Serum IL35 levels showed signifcant difere

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Publication Date
Sat Aug 02 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Dental caries, Mutans Streptococci, Lactobacilli and salivary status of type1 diabetic mellitus patients aged 18-22 years in relation to Glycated Haemoglobin
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Background: diabetic mellitus is one of the serious systemic diseases that may cause general systemic changes, which may be reflected in the oral cavity. The aims of this study were to assess the severity of dental caries, Mutans Streptococci and Lactobacilli in addition to flow rate and pH among uncontrolled and controlled diabetic groups in comparison with non-diabetic control group. Materials and Methods: Study groups consisted of 25 uncontrolled diabetic patients (HbA1c > 7), 25 controlled diabetic patients (HbA1c ? 7), in addition to 25 non-diabetic healthy looking individuals. Their age was (18-22) years from both genders. The diagnosis and recording of dental caries was according to severity of dental caries lesion through the applic

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Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Experimental and Quantum Chemical Studies on the Corrosion Inhibition of Mild Steel By 2-((Thiophen-2-Ylmethylene) Amino)Benzenethio in 1M HCl
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The impact of a Schiff base namely 2-((thiophen-2-ylmethylene)amino)benzenethiol  to corrode mild steel in 1 M HCl  resolved was evaluated using different weight loss technique and scanning electron microscopy (SEM).different weight measurements to expand that the 2-((thiophen-2-ylmethylene) amino) benzenethiol  inhibits  the corrosion of mild steel through adsorbing  of  top for mild steel and block the active locality. The inhibitive impacts of 2-((thiophen-2-ylmethylene)amino)benzenethiol  increase with increasing concentration and decrease with increasing temperature. SEM to checking revealed that the alloy surface was quite unaffected and formed protective film on its surface. The investigated

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Publication Date
Fri Sep 30 2022
Journal Name
International Journal Of Health Sciences
Relation of retinol binding protein4, visfatin and vitamin a in obese and non obese Iraqi patients with non alcoholic fatty liver disease
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One of the most common public liver diseases over the world is fatty liver which contain alcoholic and non-alcoholic fatty liver. One-fourth among general population are impact Non-Alcoholic Fatty Liver Disease (NAFLD) in the worldwide.Retinol binding protein 4 (RBP4) is known as an adipokine, mainly synthesized and secreted from the liver and form adipose tissues. RBP4 acts as a transporter and specifically bound to retinol from liver to others tissues. Visfatin is an adipocytokine and mainly produced from visceral fat tissue, skeletal muscles as well as liver. Vitamin A absorbed, transported as retinyl esters to the liver then hydrolyzed to the retinol form and storage in hepatic stellate cells (HSCs) after reesterified with rigly

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Southwest Jiaotong University
Inclined Magnetic Field of Non-uniform and Porous Medium Channel on Couple Stress Peristaltic Flow and application in medical treatment (Knee Arthritis)
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The present study analyzes the effect of couple stress fluid (CSF) with the activity of connected inclined magnetic field (IMF) of a non-uniform channel (NUC) through a porous medium (PM), taking into account the sliding speed effect on channel walls and the effect of nonlinear particle size, applying long wavelength and low Reynolds count estimates. The mathematical expressions of axial velocity, stream function, mechanical effect and increase in pressure have been analytically determined. The effect of the physical parameter is included in the present model in the computational results. The results of this algorithm have been presented in chart form by applying the mathematical program.

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Publication Date
Sat Jun 01 2024
Journal Name
University Of Thi-qar Journal Of Agricultural Research
A comparative histological, histometrical and hormonal study between the ovary and uterus of non-pregnant and pregnant local breed cat (Catus felius)
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Samples of the ovary and uterus of local breed cats used to investigate the histological, histometrical and hormonal features. The paraffin embedding technique was used for processing of tissue that stained by hematoxyline and eosin stain, and massons trichrom stain. Ovary of at proestrus or oestrus phases composed of outer cortex that covered by cuboidal germinal epithelium and inner medulla. Tunica albuginea composed of a thin layer of characterized by fusiform stromal cells. The cortex content groups of Oogonial cells, numerous primordial follicles, little primary, secondary and tertiary follicles in addition for 1-2 follicular cysts and mature corpus letium. In pregnant cat the thickness of ovarian cortex was significantly incre

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Publication Date
Sat Nov 13 2021
Journal Name
International Journal Of Pharmacy Practice
A comprehensive review of drivers influencing flu vaccine acceptance in the Middle East over the last six years: using Health Belief Model
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Abstract<sec> <title>Objectives

The objectives of this study were to review the literature covering the perceptions about influenza vaccines in the Middle East and to determine factors influencing the acceptance of vaccination using Health Belief Model (HBM).

Methods

A comprehensive literature search was performed utilizing PubMed and Google Scholar databases. Three keywords were used: Influenza vaccine, perceptions and Middle East. Empirical studies that dealt with people/healthcare worker (HCW) perceptio

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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Fracture Resistance of Endodontically Treated Premolar Teeth with Extensive MOD Cavities Restored with Different Bulk Fill Composite Restorations (An In vitro Study)
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Background: The present in-vitro study was undertaken to evaluate and compare fracture resistance of weakened endodontically treated premolars with class II MOD cavities restored with different bulk fill composite restorations (EverX posterior, Alert, Tetric EvoCeram Bulk Fill, and SDR). The type and mode of fracture were also assessed for all the experimental groups. Materials and Method: Forty-eight human adult maxillary premolar teeth were selected for this study. Standardized extensive class II MOD cavities with endodontic treatment were prepared for all teeth, except those that were saved as intact control. The teeth were divided into six groups of eight teeth each (n=8): (Group 1) intact control group, (Group 2) unrestored teeth with

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Publication Date
Mon Dec 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
MOLECULAR CHARACTERIZATION OF ANISAKID NEMATODES HYSTEROTHYLACIUM SPECIES FROM JAPANESE THREADFIN BREAM NEMIPTERUS JAPONICUS (BLOCH, 1791) (PERCIFORMES, NEMIPERIDAE) FROM IRAQI MARINE WATER FISH
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The present study provides a new insight into valuable information on the diverse structure of the Anisakid population and discusses the limited species richness in the Nemipterus japonicus (Bloch,1791) (Perciformes, Nemiperidae). The fishing area consists of various locations in the Arabian Gulf (29°58 0 33 00 N48°28 0 20 E). A total of 315 marine fish were examined, (n=287) were infected. Larval stages (n= 763) encysted within the mesenteries peritoneum and viscera of fish organs were isolated, with a prevalence of 91.11% of infection and, the intensity was 2.65. Molecular analysis was carried out on thirty individuals who have examined the morphology and showed some appearance differences, by amplifying internal transcribed spacers

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