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jeasiq-470
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 Feb 12 2019
Journal Name
Iraqi Journal Of Physics
Effect of industrial powder on mechanical properties of glass fiber reinforced epoxy composite
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In the present study, composites were prepared by Hand lay-up molding and investigated. The composites constituents were epoxy resin as the matrix, 6% volume fractions of Glass Fibers (G.F) as reinforcement and 3%, 6% of industrial powder (Calcium Carbonate CaCO3, Potassium Carbonate K2CO3 and Sodium Carbonate Na2CO3) as filler. Density, water absorption, hardness test, flexural strength, shear stress measurements and tests were conducted to reveal their values for each type of composite material. The results showed that the non – reinforced epoxy have lower properties than composites material. Measured density results had show an incremental increase with volume fraction increase

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Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Effect of posts inclination on the behavior of prestressed quadrilateral perforated concrete rafter
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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Studying the effective of conductor polymer substrate on the electrical properties of semiconductors
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This research includes depositionof thin film of semiconductor, CdSe by vaccum evaporation on conductor polymers substrate to the poly aniline where, the polymer deposition on the glass substrats by polymerization oxidation tests polymeric films and studied the structural and optical properties through it,s IR and UV-Vis , XRD addition to thin film CdSe, on of the glass substrate and on the substrate of polymer poly-aniline and when XRD tests was observed to improve the properties of synthetic tests as well as the semiconductor Hall effect proved to improve the electrical properties significantly

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
The socio-psychological implications on the investigators of police directorate in Hebron district
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The present study aims to identify the socio-psychological implications that police investigators experience regarding the variable of gender, age, place of residence, qualification, military rank, and work experience. The study included 6 individuals who were working in investigation department in Hebron district as a sample. The results demonstrated that the targeted sample had a dump attitude toward the socio-psychological implications. The psychological implications reflected 2.8739, the social side represents 3.2956.

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
The influence of prey density on the numerical response of Chrysoperla mutata MacLachlan
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The numerical response of Chrysoperla mutata MacLachlan was achieved by exposing the larvae of the predators to various densities of dubas nymphs Ommatissus lybicus DeBerg. Survival rate of predators’ larvae and adults emergence increased with increasing consumption . Repriductive response of predator was highly correlated with the amount of food consumed (+0.996).

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Publication Date
Fri Jan 06 2012
Journal Name
Journal Of Engineering
Effect of change in the coefficient of permeability on consolidation chacractertistics of clay
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Publication Date
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
Cytogenetic effects of insecticide Lamda cyhalothrin on meristemic cells of Allium cepa L.
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The effect of insecticide lamda cyhalothrin on Allium cepa L.root meristem were studied cytogenetically .Using three concentrations of the insecticide 5%, 7.5%, 10% at 6,12,24hours treatments . The insecticide significantly reduced the mitotic index at all concentrations. Moreover showed its ability to induced C – metaphase in 10% .The effects were also caused chromosome aberration like stickness in anaphase, telophase, binucleated cells, Micronuclei formation. These alternations indicating that this insecticide was effective in producing disturbance of spindle fibers.

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Publication Date
Wed Apr 01 2009
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Seasonal Abundance of Adult Fly Species on the Exposed Carcasses in Baghdad City
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Adult of dipterous flies were collected monthly from exposed animals carcasses during the period from February 2006 to January 2007 in Baghdad city. The results obtained showed that flies could be collected all over the year with variation of their population density in different seasons. The majority of the collected species were abundant during Spring and late Autumn (at lowest numbers) . In this investigation, nineteen species confined to four families were collected; these families are: Calliphoridae, Muscidae, Sarcophagidae and Fanniidae. The species Musca domestica Linn .was the most abundant followed by Chrysomya megacephala ( Fabricius ) , while Pollenia sp . and Fannia sp . were the least abundant species.

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Publication Date
Wed Jul 01 2020
Journal Name
Iraqi Geological Journal
THE EFFECT OF SOME MATERIALS ON FUNNEL VISCOSITY READING IN WATER BASE MUD
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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Engineering
Using a New Modification on Wind Turbine Ventilator for Improving Indoor Air Quality
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This paper describes a newly modified wind turbine ventilator that can achieve highly efficient ventilation. The new modification on the conventional wind turbine ventilator system may be achieved by adding a Savonius wind turbine above the conventional turbine to make it work more efficiently and help spinning faster. Three models of the Savonius wind turbine with 2, 3, and 4 blades' semicircular arcs are proposed to be placed above the conventional turbine of wind ventilator to build a hybrid ventilation turbine. A prototype of room model has been constructed and the hybrid turbine is placed on the head of the room roof. Performance's tests for the hybrid turbine with a different number of blades and different values o

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