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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
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
On New Types of Weakly Neutrosophic Crisp Open Mappings
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This work employs the conceptions of neutrosophic crisp a-open and semi-a-open sets to distinguish some novel forms of weakly neutrosophic crisp open mappings; for instance, neutrosophic crisp a-open mappings, neutrosophic crisp a*-open mappings, neutrosophic crisp a**-open mappings, neutrosophic crisp semi-a-open mappings, neutrosophic crisp semi-a*-open mappings, and neutrosophic crisp semi-a**-open mappings. Moreover, the close connections between these forms of weakly neutrosophic crisp open mappings and the viewpoints of neutrosophic crisp open mappings are explained. Additionally, various theorems and related features and notes are submitted.

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Petroleum Science And Engineering
Nanoparticles influence on wetting behaviour of fractured limestone formation
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Nanoparticles have gained considerable interest in recent times for oil recovery purposes owing to significant capabilities in wettability alteration of reservoir rocks. Wettability is a key factor controlling displacement efficiency and ultimate recovery of oil. The present study investigates the influence of zirconium (IV) oxide (ZrO2) and nickel (II) oxide (NiO) nanoparticles on the wetting preference of fractured (oil-wet) limestone formations. Wettability was assessed through SEM, AFM and contact angle. The potentials of the nanoparticles to alter oil-wet calcite substrates water wet, was experimentally tested at low nanoparticle concentrations (0.004–0.05 wt%). Quite similar behaviour was observed for both nanoparticles at the same

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The Effect of Grain Boundaries on Schottky Diode Parameters
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The activation energy and optical band gap of different regions (p-type) polysilicon have been measured. Both microscopic studies and current-voltage characteristics of diodes prepared on different surface regions were carried out. Comparison of diodes parameters and microscopic studies indicate that the type of angles between boundaries has a significant effect on diodes parameters while the boundary lengths per unit area has less effect. The mechanism of Al-interaction with grain boundaries and their intersecting points at different temperature were also studies. The X-ray fluorescence spectrometry has been used for detection of diffused A1%.

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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
Fri Sep 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect Of Bracket Ligation Method On Canine Retraction
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Aim: This study aimed to compare different types of ligation methods to obtain maximum tooth movement with the least undesirable rotation. Methods: Titanium brackets bonded to acrylic canine teeth were ligated to straight stainless steel (SS) archwires using four ligation methods (figure-O and figure-8 elastics, SS ligatures, and Leone Slide ligatures). The teeth with the ligatures in place were stored in a water bath at 37ºC for 1 day, 1 week, 2, 4 or 6 weeks before testing. The teeth were retracted through softened wax along the archwire and the amount of tooth movement and degree of rotation were measured. Results: Slide ligatures showed the highest distance of tooth movement and degree of canine rotation followed by figure-O elastics

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Proposed methods of image recognition depend on the PCA
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This paper suggest two method of recognition, these methods depend on the extraction of the feature of the principle component analysis when applied on the wavelet domain(multi-wavelet). First method, an idea of increasing the space of recognition, through calculating the eigenstructure of the diagonal sub-image details at five depths of wavelet transform is introduced. The effective eigen range selected here represent the base for image recognition. In second method, an idea of obtaining invariant wavelet space at all projections is presented. A new recursive from that represents invariant space of representing any image resolutions obtained from wavelet transform is adopted. In this way, all the major problems that effect the image and

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
A Survey on Feature Selection Techniques using Evolutionary Algorithms
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     Feature selection, a method of dimensionality reduction, is nothing but collecting a range of appropriate feature subsets from the total number of features. In this paper, a point by point explanation review about the feature selection in this segment preferred affairs and its appraisal techniques are discussed. I will initiate my conversation with a straightforward approach so that we consider taking care of features and preferred issues depending upon meta-heuristic strategy. These techniques help in obtaining the best highlight subsets. Thereafter, this paper discusses some system models that drive naturally from the environment are discussed and calculations are performed so that we can take care of the prefe

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Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
Investigation of Backfill Compaction Effect on Buried Concrete Pipes
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The present study deals with the experimental investigation of buried concrete pipes. Concrete pipes are buried in loose and dense conditions of gravelly sand soil and subjected to different surface loadings to study the effects of the backfill compaction on the pipe. The experimental investigation was accomplished using full-scale precast unreinforced concrete pipes with 300 mm internal diameter tested in a laboratory soil box test facility set up for this study. Two loading platforms are used namely, uniform loading platform and patch loading platform. The wheel load was simulated through patch loading platform which have dimensions of 254 mm *508 mm, which is used by AASHTO to model the wheel load of a HS20 truck. The pipe-soil system

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The impact of technology on communication of social values
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Has influenced technology contact on social values in the Arab community in general and
the Iraqi community in particular whether this positive change or a negative effect on the level
of the individual and society is reflected this influence through socialization and human
relations as well as the behavior of individuals and dealing with others, where the world was
to soon pass changes slow, and the amounts that can be measured and trends can be calculated
and the effect of points can be identified and controlled, but the technological changes and
openness cognitive features that seemed evident in the last decade of the twentieth century
brought about a change in all scales and distances traditional considerations.<

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Publication Date
Fri Feb 28 2020
Journal Name
Iraqi Journal Of Science
Some Chaotic Results of Product on Zero Dimension Spaces
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In this work , we study different chaotic properties of the product space on a one-step shift of a finite type, as well as other spaces. We prove that the product  is Lyapunove  â€“unstable if and only if at least one  or  is Lyapunove  â€“unstable. Also, we show that and locally everywhere onto (l.e.o)  if and only if is locally everywhere onto (l.e.o) .

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