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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 Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
دراسة العلاقة بین وجبة الأفطار والمستوى الاقتصادي وعدد إفراد الأسرة وتأثیرھا في القابلیات الذھنیة لطلبة المرحلة الابتدائیة
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Five mixed primary schools from the district of Tikrit/ Salah al- din province
with a total of 100 male and female pupils and two ages(8-9 and 10-11 years),
were selected randomly to study the relationship between the breakfast meal and
the academic level, the socioeconomic situation, and the number of family
members. The study showed a positive linear correlation between the morning
meal, and academic level of students for both two covered ages, also showed a
clear impact between the development of family's socioeconomic situation and
their nutrition level. There were an increase in the percentage of pupils aged 8-9
years with a poor nutrition when they were belonged to a poor or medium
socioeconomic families,

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Midterm Tests in some Faculties at Shaqra University from Female Students' Views
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The aim of this study is to uncover the views of female students of Shaqra University towards midterm tests.  A survey of  (42) items distributed in three fields. The study has been applied to a random sample of (421) students from two faculties. The results showed that all three fields have achieved an intermediate level. The results also indicated that there were no statistically significant differences in students’ views of midterm tests due to the specialization or academic level variables.

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Publication Date
Wed May 14 1997
Journal Name
رسالة الماجستير
صورة اليهودي الغربي في الادب القصصي العبري الشرقي دراسة في نتاجات إسحاق شامي وسامي ميخائيل وامنون شاموش
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Publication Date
Thu Nov 13 2025
Journal Name
Basic Education College Magazine For Educational And Humanities Sciences
Measure awareness Petknlogia the information and its impact on the attainment of knowledge to solve the problems of scientific research material for the students of the fourth stage at the Faculty of Physical Education for Girls
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يعتقد البعض ان مفهوم العلم يعني الآلات والاجهزة العلمية (تقنيات التعليم) وهي لا تختلف عن مفهوم تكنولوجيا المعلومات , ويعد هذا الاعتقاد خاطئ , لان العلم هو بناء المعرفة العلمية المنظمة والتي يتم التوصل اليها عن طريق البحث العلمي , اما تكنولوجيا المعلومات فهي "التطبيقات العملية للمعرفة العلمية في مختلف المجالات ذات الفائدة المباشرة بحياة الانسان, او هي النواحي التطبيقية للعلم وما يرتبط بها من آلات واجهزة".

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Publication Date
Sat Dec 24 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Effect of TNF-Alpha Gene Polymorphisms At -376 G/A, -806 C/T, and -1031 T/C on The Likelihood of Becoming a Non-Responder to Etanercept in A Sample of Iraqi Rheumatoid Arthritis Patients
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Tumor necrosis factor-alpha (TNF-α) antagonists’ therapy are expensive and has a non-responsive rate between 30% to 40% in rheumatoid arthritis patients. Genetic variation plays a vital role in the responsiveness to this type of therapy.The aim of this study is to investigate if the presence of genetic polymorphism in the TNF-α gene promoter region at locations -376 G/A (rs1800750), -806 C/T (rs4248158), and -1031 T/C (rs1799964) affects rheumatoid arthritis patient's tendency to be a non-responder to etanercept.

Eighty RA patients on etanercept (ETN) for at least six months were recruited from the Rheumatology Unit at Baghdad Teaching Hospital. Based on The European League Against Rheumatism response (EULAR) criteria, patient

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Publication Date
Thu Nov 13 2025
Journal Name
Al–bahith Al–a'alami
IRAQ YOUTH TRENDS TOWARDS CELEBRITY ADVERTISEMENTS ON SOCIAL MEDIA : (A research taken from a Master Degree thesis)
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In the light of what is witnessing in the advertising arena of new ways and methods in delivering advertising message to consumers by finding new outlets to communicate with them especially through social networking sites, which became the first choice of advertising companies in order to spread its goods and services. These companies now are relying gradually on celebrities to appear with their products and goods to drive the audience's  attention towards them. The thesis aims to find out the attitudes of young people towards the the advertisements that show famous celebrities on social networking sites. The researcher used survey method which aims to record, analyze and interpret the phenomenon after collecting the necessa

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Toxicity of Nanomulsion of Castor Oil on the Fourth larval stage of Culex quinquefsciatus under Laboratory Conditions
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Mosquitoes like Culex quinquefasciatus are the primary vector that transmits many causes of diseases such as filariasis, Japanese encephalitis, and West Nile virus, in many countries around the world. The development in the scientific fields, such as nanotechnology, leads to use this technique in control programs of insects including mosquitoes through the use of green synthesis of nanoemulsions based on plant products such as castor oil.  Castor oil nanoemulsion was formulated in various ratios comprising of castor oil, ethanol, tween 80, and deionized water by ultrasonication. Thermodynamic assay improved that the formula of (10 ml) of castor oil, ethanol (5ml), tween 80 (14 ml) and deionized water (71ml)   was mor

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Publication Date
Fri Oct 02 2009
Journal Name
Noise And Health
Expert system to predict effects of noise pollution on operators of power plant using neuro-fuzzy approach
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Ration power plants, to generate power, have become common worldwide. One such one is the steam power plant. In such plants, various moving parts of heavy machines generate a lot of noise. Operators are subjected to high levels of noise. High noise level exposure leads to psychological as well physiological problems; different kinds of ill effects. It results in deteriorated work efficiency, although the exact nature of work performance is still unknown. To predict work efficiency deterioration, neuro-fuzzy tools are being used in research. It has been established that a neuro-fuzzy computing system helps in identification and analysis of fuzzy models. The last decade has seen substantial growth in development of various neuro-fuzzy systems

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Publication Date
Mon May 11 2020
Journal Name
Baghdad Science Journal
On the Growth of Solutions of Second Order Linear Complex Differential Equations whose Coefficients Satisfy Certain Conditions
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In this paper, we study the growth of solutions of the second order linear complex differential equations  insuring that any nontrivial solutions are of infinite order. It is assumed that the coefficients satisfy the extremal condition for Yang’s inequality and the extremal condition for Denjoy’s conjecture. The other condition is that one of the coefficients itself is a solution of the differential equation .

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Publication Date
Fri Mar 21 2025
Journal Name
The Indonesian Journal Of Community And Occupational Medicine
Observance of the Adherence to Antibiotic Prescriptions by Iraqi Dental Patients: A Different Perspective on Antimicrobial Resistance
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Background: The excessive use and abuse of antibiotics contribute to bacterial resistance, raising the risk of complications and treatment failures. This study investigates adherence to antibiotic prescriptions among Iraqi dental patients, highlighting implications for antimicrobial resistance.Objective: To assess adherence levels and identify factors influencing antibiotic therapy compliance among dental patients.Methods: A cross-sectional survey was conducted in which adult dental patients aged 18 and older, who had been prescribed antibiotics within the past year, participated. The modified Morisky Medication Adherence Scale-8 items was used to evaluate adherence, and data were analyzed with IBM SPSS Statistics software V26.Results: Amon

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