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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
Fri Apr 30 2010
Journal Name
Journal Of Applied Computer Science & Mathematics
Image Hiding Using Magnitude Modulation on the DCT Coefficients
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In this paper, we introduce a DCT based steganographic method for gray scale images. The embedding approach is designed to reach efficient tradeoff among the three conflicting goals; maximizing the amount of hidden message, minimizing distortion between the cover image and stego-image,and maximizing the robustness of embedding. The main idea of the method is to create a safe embedding area in the middle and high frequency region of the DCT domain using a magnitude modulation technique. The magnitude modulation is applied using uniform quantization with magnitude Adder/Subtractor modules. The conducted test results indicated that the proposed method satisfy high capacity, high preservation of perceptual and statistical properties of the steg

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Publication Date
Wed Jan 11 2023
Journal Name
J. Of Kirkuk Univ. For Agri. Sci.
THE HARMFUL CONSEQUENCES OF HEAT STRESS ON CHICKENS INDUSTRY
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This article dealt with identifying the importance of heat stress in poultry flocks and the damages resulting from the production of eggs and meat and the spread of pathogens, in addition to that ways to mitigate the harmful effects of heat stress, including physiological, nutritional, engineering and genetics, in order to ensure preservation of the product and reduce damages

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Publication Date
Tue Dec 19 2023
Journal Name
Academia Open
Impact of COVID-19 on Dental Students' Psychological Health
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Academia Open Vol 8 No 2 (2023): December DOI: 10.21070/acopen.8.2023.8087 . Article type: (Medicine)Impact of COVID-19 on Dental Students' Psychological Health Maryam Hameed Alwan, [email protected], (1) Department of Oral Diagnosis, College of Dentistry, Baghdad University, Iraq, Iraq (1) Corresponding author Abstract This study investigates the psychological impact of the COVID-19 pandemic on dental students at Baghdad University College of Dentistry. Conducted between December 2021 and January 2022, this cross-sectional survey aligns with ethical guidelines and the Helsinki Declaration. The study utilized Cochran's equation to determine a sample size of at least 400, ensuring a 95% confidence level with a 5% margin of e

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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
On Cohomology Groups of Four-Dimensional Nilpotent Associative Algebras
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The study of cohomology groups is one of the most intensive and exciting researches that arises from algebraic topology. Particularly, the dimension of cohomology groups is a highly useful invariant which plays a rigorous role in the geometric classification of associative algebras. This work focuses on the applications of low dimensional cohomology groups. In this regards, the cohomology groups of degree zero and degree one of nilpotent associative algebras in dimension four are described in matrix form.

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Publication Date
Wed Nov 24 2021
Journal Name
Iraqi Journal Of Science
Risk of Obesity on Woman Health in Baghdad City
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Maternal obesity is linked rates of high-risk obstetrical conditions such as diabetes and hypertension with higher rates of cesarean section. Pregnancy outcomes are negatively affected by maternal obesity (increased risk of neonatal mortality and malformations) . The research aims to show the effect of obesity of woman on physical and metabolisms status.

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Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physics: Conference Series
Generalized Γ-n-Derivations on Prime Γ-Near-Rings
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Abstract<p>The main purpose of this paper is to define generalized Γ-n-derivation, study and investigate some results of generalized Γ-n-derivation on prime Γ-near-ring G and <italic>K</italic> be a nonzero semi-group ideal of <italic>G</italic> which force G to be a commutative ring.</p>
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Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
On Two Sided -n-Derivations in Prime near – Rings
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In this paper, we investigate prime near – rings with two sided α-n-derivations
satisfying certain differential identities. Consequently, some well-known results
have been generalized. Moreover, an example proving the necessity of the primness
hypothesis is given.

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
On Centralizers of 2-torsion Free Semiprime Gamma Rings
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In this paper, we prove that; Let M be a 2-torsion free semiprime  which satisfies the condition  for all  and α, β . Consider that  as an additive mapping such that  holds for all  and α , then T is a left and right centralizer.

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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
A note on an –module with -pure intersection property
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Let be a ring. Given two positive integers and , an module is said to be -presented, if there is an exact sequence of -modules with is -generated. A submodule of a right -module is said to be -pure in , if for every -Presented left -module the canonical map is a monomorphism. An -module has the -pure intersection property if the intersection of any two -pure submodules is again -pure. In this paper we give some characterizations, theorems and properties of modules with the -pure intersection property.

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Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
Effect of foliar spraying with bilirubin on maize growthandyield
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