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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
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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Publication Date
Wed May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Smoking on Serum Level of Some Mineral
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Cigarette smoke contains a lot of toxic and oxidizing materials which causes body toxicity and reduces antioxidant that results in many diseases. In this study, levels of Zinc and Copper (which are antioxidant) were measured in serum of smokers and nonsmokers. It was found that the level of Zinc in serum of smokers was significantly lower than nonsmokers because nitric oxide which is one of cigarette contents acts to increase zinc loss, also a significantly lower copper levels were found in smokers than nonsmokers due to consumption of copper in reducing cadmium toxicity which is a cigarette smoke content

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Publication Date
Sun May 30 2021
Journal Name
Iraqi Journal Of Science
Effect of blue laser on viability of Proteus mirabilis
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The usage of blue laser has been considered as a therapeutic approach to prohibit the viability of bacterial species, but there is no agreement about optimum parameters to be used. The aim of this project is to study the influence of blue laser (450 nm) on the viability of the gram-negative bacteria  Proteus mirabilis isolated from burn wounds, using different exposure times (i.e. doses) in vitro. Seventy swab samples were collected from burn wounds of patients admitted to the burns unit in AL-Yarmouk teaching hospital in Baghdad, during the period from June to August 2019. The Bacteria were isolated and identified depending on their culture characteristics, biochemical tests, gram staining, and morphology, being f

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Laboratory Investigation on Roller Compaction Technique in Concrete Construction
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Roller compacted concrete (RCC) is a concrete compacted by roller compaction. The concrete mixture in its unhardened state must support a roller while being compacted. The aim of this research work was to investigate the behavior and properties of roller compacted concrete when constructed in the laboratory using roller compactor manufactured in local market to simulate the field conditions. The roller compaction was conducts in three stages; each stage has different loading and number of passes of the roller. For the first stage, a load of (24) kg and (5) passes in each direction had been employed. For the second stage, a load of (104) kg and (10) passes in each direction were conducted. Finally, at the third stage, a load of (183) kg a

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Publication Date
Wed May 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Pairwise Semi-p-separation Axioms in Bitopological Spaces
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In this paper, we define a new type of pairwise separation axioms called pairwise semi-p- separation axioms in bitopological spaces, also we study some properties of these spaces and relationships of each one with the ordinary separation axioms in the bitopological spaces.

 

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Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Assessment of X-Ray Effects on HF Radio Communications
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Abstract<p>This study aims to determine the effect of x-ray radiation resulting from solar flares in high-frequency radio wave communications through the ionosphere and to study the radio blackout events that occur over Iraq, located within (38,28) latitude, and (38,49) longitude. Using X-ray data during strong X flares and radio wave absorption data across the D ionosphere for 10 years from 2012 to 2021. The study concluded that there were 43 events of x-flare, most of which were during years of high solar activity. All of these flares produced X-rays that caused a radio blackout, R3 and only 13 events affected Iraq.</p>
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Merge Operation Effect On Image Compression Using Fractal Technique
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Fractal image compression gives some desirable properties like fast decoding image, and very good rate-distortion curves, but suffers from a high encoding time. In fractal image compression a partitioning of the image into ranges is required. In this work, we introduced good partitioning process by means of merge approach, since some ranges are connected to the others. This paper presents a method to reduce the encoding time of this technique by reducing the number of range blocks based on the computing the statistical measures between them . Experimental results on standard images show that the proposed method yields minimize (decrease) the encoding time and remain the quality results passable visually.

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Publication Date
Thu Nov 02 2023
Journal Name
Journal Of Engineering
Studies on the Moisture Dependent Physical Properties of Cowpea
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Cowpea is a very important legume in Nigeria that is being utilized to Substitute high-cost animal protein for low-income people. The knowledge of some physical properties of various moisture contents is of utmost importance in the design of its handling and processing equipment and machinery, which is the aim of this work, which studied the physical properties of IT99K-573-1-1 (SAMPEA14) variety of Cowpea within 8.77 to 21.58 % db moisture content. The properties studied include Major, Intermediate, and Minor diameters, Sphericity, Surface area, Specific gravity, Volume, Bulk density, 50-tap density, 100-tap density, 1250-tap density, seed mass, Angle of repose, Geometric mean diameter, and Arithmetic mean diameter. The

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