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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
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Using the Oral Open-Ended Questions on Achievement and Developing Creative Thinking for Third-stage Arabic Department of Education College Students
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The problem of present study is determined by answering the following questions:                                                                   

1) What is the effect of using the oral open- ended questions on Students' achievement in the third-stage of Arabic department in the college of Education? 2) What is the effect of the oral open-ended questions on developing the creative thinking of students in

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Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
Evaluating of the Synergistic Effect of three Essential Oils on the Virulence Factors (resistance gene) of Pseudomonas aeruginosa and Serratia fonticola Isolated from Wounds
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     Depending on the high resistance to antibiotics, five isolates of Pseudomonas aeruginosa and 7 isolates of Serratia  fonticola were selected out of 150 bacterial isolates from burn wards in Baghdad hospitals, which were later identified by VITEK2. A susceptibility test was done by using 15 antibiotics. The results showed that all the selected isolates were resistant to antibiotics: AMP, CTX, CAZ, GEN, PIP, TIC and TMP especially, while they were sensitive to IPE. The essential oils of Aloysia citrodora (Family: Verbenaceae), Rosmarinus officinalis (Family: Lamiaceae) and

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Publication Date
Fri Dec 29 2023
Journal Name
International Journal Of Nanoscience
Detection of Silica in Rice Husks Using Laser-Induced Plasma and Studying the Effect of Laser Energy on the Parameters of the Produced Plasma
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This study aims to analyze the spectral properties of plasma produced from rice husk(Rh) using the laser breakdown spectroscopy (LIBS) method. The plasma generation process used the fundamental harmonic (1064 nm) of a Q-switched Nd:YAG laser. Yttrium aluminum garnet (YAG) is a man-made crystalline material. The laser fired pulses with a duration of 10 ns and a repetition rate of 6 Hz. Thus, the energy outputs achieved were 50–200 mJ at the wavelength of 1064 (nm). The silica content in the rice hulls was verified using an XRF measurement, which revealed the presence of silica in the rice hulls in a high percentage. Precise beam focusing was achieved by focusing the laser on the target material. This target material is placed with

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Empowerment administrative Factors and its impact on Performance of the service organization An analytic Research at the Ministry of Interior – General Directorate of Traffic
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Abstract

The research study about the empowerment as an independent variable, in which details include (training and improvement, incentives, information sharing, trust, and delegation), has also focused on the performance of the service organization as a dependent variable in all dimensions which include (improve work efficiency, building the core competencies, focus on the beneficiary of the service, increasing the feeling of satisfaction of the employees, and the organizational support commitment). The research has been based on the opinions of a chosen sample of 75 service officers of the Ministry of Interior who work at the General Directorate of Traffic. The research problem has been identified by t

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Publication Date
Mon Dec 25 2017
Journal Name
Biomedical And Pharmacology Journal
Effect of the Addition of Polyamide (Nylon 6) Micro-Particles on Some Mechanical Properties of RTV Maxillofacial Silicone Elastomer Before and After Artificial Aging
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Publication Date
Mon Jan 13 2025
Journal Name
Journal Of Studies And Researches Of Sport Education
The impact of training on the development of the composite efficiency Alibd your faith and endurance of the effectiveness of the 100-meter run
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Is the efficiency of physical and your endurance is of great importance for some activities and field, as it whenever the situation has improved student career was able to perform physical exertion more with energy saving efforts, so the identification of physical aptitude and endurance private students, was based on that there are positively correlated the carrying of training and pregnancy fact on the shoulders of the student. In other words, physical aptitude and endurance in your control level that can be shown by the student during the performance of training and competitions. Therefore, lies the importance of research to test physical aptitude and endurance your help to reveal the career of the body in the light of their relationship

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Studying The Effect of The Type of Substrate on The Structural, Morphology and Optical Properties of TiO2 Thin Films Prepared by RF Magnetron Sputtering
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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
Influence of the Induced Magnetic and Rotation on Mixed Convection Heat Transfer for the Peristaltic Transport of Bingham plastic Fluid in an Asymmetric Channel
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     In  this paper,  the peristaltic flow under the impact  of  heat transfer, rotation and induced magnetic field of a two dimensional for the Bingham plastic fluid is discussed. The coupling among of momentum with rotational, energy and the induced magnetic field equations are achieved by the perturbation approximation method and the mathematica software to solve  equations that are nonlinear partial differential equations. The fluid moves in an asymmetric channel, and assumption the long wavelength and low Reynolds number, approximation are used for deriving a solution of the flow.  Expression of the axial velocity, temperature, pressure gradient, induced magnetic field, magnetic force, current density are developed the eff

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
The slenderness ratio effect on the response of closed-end pipe piles in liquefied and non-liquefied soil layers under coupled static-seismic loading
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Abstract<p>This study presents the findings of a 3D finite element modeling on the performance of a single pile under various slenderness ratios (25, 50, 75, 100). These percentages were assigned to cover the most commonly configuration used in such kind of piles. The effect of the soil condition (dry and saturated) on the pile response was also investigated. The pile was modeled as a linear elastic, the surrounded dry soil layers were simulated by adopting a modified Mohr-Coulomb model, and the saturated soil layers were simulated by the modified UBCSAND model. The soil-pile interaction was represented by interface elements with a reduction factor (R) of 0.6 in the loose sand layer and 0.7 in t</p> ... Show More
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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Standards of creditworthiness of customers and their impact on the liquidity of Iraqi private: Applied research in a sample of Iraqi private commercial banks
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Customers' creditworthiness standards are the key means employed by private commercial banks in assigning a suitable credit assessment for each customer. Accordingly, it had an instrumental role in indicating the degree of solvency of the potential customer before granting the required credit. The research problem reveals the nature of the relationship between the criteria of customer’s creditworthiness and banking liquidity. The most critical objectives of the study shed light on the role of using creditworthiness criteria as a tool for credit analysis of customers by banks that help reducing credit risks and thus increase banking liquidity. The questionnaire that was distributed to bank employees, the research sample, which w

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