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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 Apr 01 2009
Journal Name
International Journal Of Applied Environmental Sciences
An expert System for Predicting the Effects of Noise Pollution on Grass Trimming Task Using Fuzzy Modeling
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Grass trimming operation is widely done in Malaysia for the purpose of maintaining highways. Large number of operators engaged in this work encounters high level of noise generated by back pack type grass trimmer used for this purpose. High level of noise exposure gives different kinds of ill effect on human operators. Exact nature of deteriorated work performance is not known. For predicting the work efficiency deterioration, fuzzy tool has been used in present research. It has been established that a fuzzy computing system will help in identification and analysis of fuzzy models fuzzy system offers a convenient way of representing the relationships between the inputs and outputs of a system in the form of IF-THEN rules. The paper presents

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
The Effect of Tharthar-Tigris Canal on the Environmental Properties of the Tigris River Northern Baghdad, Iraq
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The present study is considered the first on this sector of the Tigris River after 2003. It is designed for two aims, the first is to demonstrate the seasonal variations in physicochemical parameters of Tharthar-Tigris Canal and Tigris River; the second is to explain the possible effects of canal on some environmental properties in the Tigris River. Water samples were being collected monthly. Six sampling sites were selected, two on Tharthar Canal and four along the Tigris River, one before the confluence as a control site and the others downstream the confluence with the canal. For a period from January to December 2020, nineteen physicochemical parameters were investigated including air and water temperature, turbidity, electrical cond

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Publication Date
Mon Sep 28 2015
Journal Name
Journal Of Parasitic Diseases
The effect of toxoplasmosis on the level of some sex hormones in males blood donors in Baghdad
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Toxoplasma gondii is a unique intracellular parasite, which infect a large proportion of the world population, but uncommonly causes clinically significant disease. The present study was performed to estimate the prevalence of toxoplasmosis in 400 apparently healthy blood donor males, their ages were between 18 and 57 years using enzyme linked immunosorbent assay, and to examine the effects of infection on total testosterone, free testosterone and follicle stimulating hormone (FSH) levels in their sera. Seroprevalence showed 10 (2.5 %) and 121 (30 %) of them had IgM and IgG antibodies respectively. Both acute and chronic toxoplasmosis in males recorded higher significant (P < 0.05) mean concentration for total and free testosterone hormone,

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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
The effect of inhaled corticosteroid on salivary cytokine level in relation to Candida albicans among asthmatic children
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Background: Asthma is a common chronic disease in children in which the body’s airways swell, preventing the lungs from filling with air, there are many different inflammatory cells involved in asthma which can synthesize and release cytokines which are recognized to be important in chronic inflammation and play a critical role in the inflammatory response. Objectives: to assess the local effect of ICS on oral tissue by measuring Interlukine-12 level and Candida albicans colony in saliva among12 year's old asthmatic children who were collected from AL- Zahra Center Advisory for Allergy and Asthma, and compares them with non-asthmatic children of the same age and gender.Type of the study: Cross –sectional study.Methods: The total samp

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Engineering
The Effect of Diyala River Water Quality on the Quality of Tigris River Water using GIS Mapping
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The assessment of a river water’ quality is an essential procedure of monitor programs and is used to collect basic environmental data. The management of integrated water resources in a sustainable method is also necessary to allow future generations to meet their water needs. The main objective of this research is to assess the effect of the Diyala River on Tigris River water quality using Geographic Information System (GIS) technique. Water samples have been collected monthly from November 2017 to April 2018 from four selected locations in Tigris and Diyala Rivers using the grab sampling method. Fourteen parameters were studied which are Turbidity, pH, Dissolved Oxygen, Biological Oxygen Demand, Electrical Conductivi

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Publication Date
Sun Oct 06 2024
Journal Name
Ukrainian Journal Of Nephrology And Dialysis
Effect of Lactobacillus supernatant on swarming-related gene expression in Proteus mirabilis isolated from urinary tract infections
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Proteus mirabilis isolates have been intensively researched for their capacity to cause urinary tract infections (UTIs) and their swarming motility, although little is known about this phenomenon. Probiotic Lactobacillus species, which are beneficial bacteria, are being studied worldwide as therapeutic and preventative agents against bacterial infections. This study investigated Lactobacillus supernatants as a potential new treatment against Proteus mirabilis. In addition to testing their antimicrobial and anti-swarming activities, the research also aimed to understand the genetic mechanisms behind the observed phenotypic changes. Methods. A total of 150 urine specimens were collected from UTI patients at various hospitals in Baghdad. Dire

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Publication Date
Wed Dec 01 2021
Journal Name
Structures
The effect of ground motion characteristics on the fragility analysis of reinforced concrete frame buildings in Australia
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Publication Date
Wed Oct 25 2017
Journal Name
European Journal Of Environmental And Civil Engineering
Effect of saturation on response of a single pile embedded in saturated sandy soil to vertical vibration
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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The Effect of PDEODE Strategy on the Acquisition of Historical Concepts of First Class of Intermediate Students
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The research aims to find out the effect of PEDODE Strategy on the acquisition of historical concepts of First Intermediate Grade. To achieve this goal, the researcher has put forward this zero hypothesis: There is no statistically significant difference at the level of (05,0) between the mean of the students' marks in the experimental group who study the history subject using PEDODE strategy and that of the students' marks in the control group who study the subject according to the traditional method in the post-testing on the acquisition of historical concepts. The sample of the study consists of (62 female-students) of First Intermediate Grade in the Directorate of Baghdad Education/ Karkh2nd for the academic year 2016-2017. The sampl

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Applying Cognitive Methodology in Designing On-Line Auto-Tuning Robust PID Controller for the Real Heating System
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A novel design and implementation of a cognitive methodology for the on-line auto-tuning robust PID controller in a real heating system is presented in this paper. The aim of the proposed work is to construct a cognitive control methodology that gives optimal control signal to the heating system, which achieve the following objectives: fast and precise search efficiency in finding the on- line optimal PID controller parameters in order to find the optimal output temperature response for the heating system. The cognitive methodology (CM) consists of three engines: breeding engine based Routh-Hurwitz criterion stability, search engine based particle
swarm optimization (PSO) and aggregation knowledge engine based cultural algorithm (CA)

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