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Entry cost based on activity-based cost specifications and comparative study
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Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from the Approaches (ABC) and (ABCII), and research aims mainly to indicate the role of the Attribute Based Costing Approach to provide the most accurate cost information compared to the Activity Based Costing Approach It works to meet the needs and desires of customers as the application starts by identifying customer specifications and characteristics desired by the customer in the product.

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
NEW RECORD OF THE Genus Pullimosina Roháček, 1983 (DIPTERA, Sphaeroceridae) FROM KERBALA CITY, IRAQ, Study in Forensic Entomology
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Abstract<p>This study aims to know the types of insects belonging to the Sphaeroceridae family. During this study, one species registered for this family for the first time to Iraq (New genus and species). It is using two methods of killing are injurious machine (knife) and toxic substance (strychnine). Four areas within Karbala governorate studied and identified to know their spread and time of presence on the body during the stages of decomposition. During this experiment, the bodies of dogs used to identify types of insects attracted to the body during four seasons. The results indicated the presence of the species <italic>Pullimosina heteroneura</italic> (Haliday, 1836) in the firs</p> ... Show More
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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Some blood parameters study in albino female mice orally given crude aqueous soy bean (Glycine max) seeds extract
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The possible effect of the crude aqueous extract of soy bean seeds on some blood parameters (total count of red blood cells, white blood cell , (total and differential) blood platelates, packed cell volume and concentration of blood hemoglobin) was studied in 20 albino female mice which were allocated in four experimental groups (5 mice/group). The first group was orally treated with distilled water (control group) while the second, third and fourth group were given a concentration of 4%, 6% and 8% of the extract, respectively. At the end of the daily gavaging, which lasted for 4 weeks, the animals were killed, after recording their life body weight, and blood samples were collected from each mice to study the effect

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Publication Date
Thu Jan 01 2015
Journal Name
Iraqi Postgraduate Medical Journal
Immunohistochemical Study of Leydig Cells in the Testicular Interstitial Tissue of Rats Treated with Tribulus Terrestris Using P450scc.
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BACKGROUND: Tribulus terrestris has been commonly used in folk medicine to energize, vitalize and improve sexual function and physical performance in men and laboratory rats. OBJECTIVE: To study the effect of Tribulus terrestris on the number of Leydig cells. MATERIALS AND METHODS: Tribulus terrestris was given to mature male rats as an oral single herbal suspension in a dose of 2.0mg /1000gbody weight for 14 days to stimulate spermatogenesis. Formalin fixed paraffinembedded tissue sections were performed for histological, immunohistochemical and morphometrical studies. RESULTS: Histological study revealed wider seminiferous tubules and increased spermatocytes population with an increased sperm density inside the lumen of the tubul

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Publication Date
Sat Feb 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
How geometric reverse engineering techniques can conserve our heritage; a case study in Iraq using 3D laser scanning
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Abstract<p>Laser scanning has become a popular technique for the acquisition of digital models in the field of cultural heritage conservation and restoration nowadays. Many archaeological sites were lost, damaged, or faded, rather than being passed on to future generations due to many natural or human risks. It is still a challenge to accurately produce the digital and physical model of the missing regions or parts of our cultural heritage objects and restore damaged artefacts. The typical manual restoration can become a tedious and error-prone process; also can cause secondary damage to the relics. Therefore, in this paper, the automatic digital application process of 3D laser modelling of arte</p> ... Show More
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Publication Date
Wed May 17 2023
Journal Name
Journal Of Engineering
Development of Quality Rating Evaluation of Outgoing Product Case Study Applied at the General Company for Vegetable Oils
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Research covers the uses the method of Quality Rating Evaluation to evaluate the
quality of production through which a determination of product quality of its production in
order to determine the amount of sales hence the profits for the company. The most important
function is to satisfy consumer at reasonable prices. Methods were applied to the product
(toothpaste) in the General Company for Vegetable Oil – Almaamoon Factory .
The company's has obtained ISO-certified (ISO 9001-2008). Random samples of
final product intended for sale were collected from the store during months (February, April ,
June , October and December) for the year 2011 to determine the "quality rating " through
the applicat

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Social, Humanities And Administrative Sciences
QUESTIONING GENDER ROLES IN THE AWAKENING: A BEAUVOIRIAN STUDY (UYANIŞ ROMANINDA CİNSİYET SORUNU: BEAUVOİR'IN DÜŞÜNCEİNE DAYALI BİR ÇALIŞMA)
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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Study of (Zn0.7 Mn0.3-x Ag0.3 Fe2O4) ferrite nanoparticles synthesized by auto combustion method for NO2 gas sensing
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Publication Date
Mon Jan 01 2018
Journal Name
The Journal Of Contemporary Dental Practice
Assessment of Ions released from Three Types of Orthodontic Brackets immersed in Different Mouthwashes: An in vitro Study
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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
New record of the genus Parapiophila Hendel, 1917 (Diptera, Piophilidae) from Kerbala city, Iraq, study in forensic entomology
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Publication Date
Thu Jun 15 2023
Journal Name
Bionatura
Study the effect of essential oils of some plants in protection from Cowpea beetle, Callosobruchus maculatus in laboratory
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The experiments were conducted in laboratory conditions of a temperature of 25± 2C and relative moisture of 40± 5 % to evaluate the effectiveness of the cinnamon, lavender and clove essential oils on some biological life aspects of cowpea beetle, C. maculates. Results of the obligative experiment for the effect of the oils on insect adult killing showed that the concentration of 5% caused a mortality percentage averaged 13.33% of the insect males. The mortality percentage of the insect females was 11.3% for the cinnamon and lavender oils. The lavender oil had the lowest effect on adult killing, not exceeding 0. For the effect of the oils on egg laying, clove oil affected the number of eggs highly at the concentration of 5%, result

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