Preferred Language
Articles
/
jeasiq-470
Entry cost based on activity-based cost specifications and comparative study
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jan 18 2022
Journal Name
Materials Science Forum
Effect Partial Substitution of Calcium by <i>Cadmium</i> on Dielectrically Properties of Li0.4Cd0.6Ba2Ca2Cu3O10+δ System
...Show More Authors

In this article the conventional "solid-state reaction" method was used to synthesize perovskite Li0.4Cd0.6Ba2Ca2Cu3O10+δ. Four main types of compounds were obtained by physically replacing calcium oxide with cadmium in proportions 0, 0.03, 0.06 and 0.09, the pure Li0.4Cd0.6Ba2Ca2Cu3O10+δ phase, and the phases Li0.4Cd0.6Ba2Ca1.97Cd0.03Cu3O10+δ

... Show More
View Publication
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Thu Sep 01 2016
Journal Name
Injury Prevention
972 The effectiveness of injury prevention program on reducing the incidence of lower limb injuries in adolescent male soccer players
...Show More Authors

The highest incidence of injury is seen in adolescent playing pivoting sports such as soccer, basketball, and handball. Objective: To examine the effectiveness of a neuromuscular prevention program in reducing knee and ankle injuries in adolescent male soccer players.

View Publication
Clarivate Crossref
Publication Date
Fri Jan 11 2019
Journal Name
Iraqi Journal Of Physics
Effect of low level nozzle height on properties of copper oxide absorption layer prepared by fully computerized spray pyrolysis depositions
...Show More Authors

The effect of approaching nozzle jet from the deposition surface
on structural, optical and morphology properties of copper oxide thin
films was studied. The film was prepared by homemade fully
computerized CNC spray pyrolysis deposition technique at
preparations speed (3, 4, 5, and 6 mm/sec). The repeated line mode
was used at deposition temperature equal 450 °C whereas the
spraying time was in the range of (15-30 min) according to the
deposition speed. The film exhibit polycrystalline structure with
preferred orientation along (-111), (022) and (011), (002) at a 2θ
value of (35.63o) and (38.8o) respectively. Optical band gaps were
recorded at these speed shows variance in value from (1.53-2.08 eV).
Fi

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measurement of the effect of some macroeconomic variable on the phenomenon of unemployment in Iraq For the period 2003-2018
...Show More Authors

The aim of this research is analysis the effect of the changes in (GDA, g, inflation) at average and standard economic curriculum in composition of the models, depending on SPSS program in analysis, and according to available date from central bank of Iraq and during the period from 2003 to 2018 and by using OLS and estimate of the equation and the results showed a statistical significance relation in incorporeal level 5% and the R2 value equal  to 92.1 refer to the changes in independent variables explain 92% of changes of unemployment and the independent variables effect are very limit depend on estimated parameters in the model and respectively (0.986,0.229,-0.060), the research recommended necessity to active the inve

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 01 2023
Journal Name
International Journal Bioautomation
Photobiomodulation Effect of 850 nm Near-infrared Diode Laser on the Release of M1-related Cytokines Inmonocytic THP-1 Cells
...Show More Authors

Photobiomodulation (PBM) is a form of the use of visible red and Near-infrared (NIR) light at low power, where a laser light photon is absorbed at the electronic level, without heat production. PBM can be applied in wide range of treatment to help the wound, inflammation, edema, and pain reduction. However, there is a lack of scientific documentation regarding its actual effects. Objectives: This study assesses the impact of PBM on the release of M1-related cytokine in monocyte cells with particular emphasis on interleukin-1β (IL-1β) and Tumour Necrosis Factor α (TNF-α). Methods: Tamm-Horsfall Protein 1 (THP-1) macrophages M1 cells have been exposed to the light from the diode laser of 850nmat different doses (0, 0.6, 1.2 and 3.

... Show More
View Publication
Scopus Crossref
Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation of Protective Effect of Different Doses of Terminalia arjuna Bark Ethanolic Extract on Cisplatin Induced Oxidative Nephrotoxicity in Rats
...Show More Authors

Cisplatin (CP), a platinum compound, is one of the most active cytotoxic drugs used for cancer treatment. Nephrotoxicity is severe dose limiting side effect of this drug. Abnormal production of reactive oxygen species (ROSs) leading to oxidative stress has been implicated in kidney toxicity by Cisplatin. Here the study was aimed to evaluate nephroprotective effect of ethanolic extract of Terminalia arjuna bark (EETAB) at the doses (200 & 400 mg/kg, body weight) against Cisplatin (7.5 mg/kg, i.p) induced nephrotoxicity in rats. The evaluation was done by measuring % change in body weight, renal function tests such as Blood Urea Nitrogen (BUN), Serum Creatinine (Cr), Serum Total Protein (TP) and also Kidney SOD (Super

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Wed Aug 16 2023
Journal Name
Journal Of Humanities And Social Sciences Research
The impact of the use of hydromassage rehabilitation exercises on the recovery of certain motor potentials of knee roughness sufferers
...Show More Authors

The research included the introduction to the research and its importance as knee joint is an important joint in the human body that is prone to injury. One such injury is knee roughness injury that occurs as a result of the stress of the knee joint and age. The importance of examining the need for the use of rehabilitation exercises, especially in the watercourse system, is highlighted by the fact that the aquatic environment is one of the most important factors helping to alleviate pain and rehabilitate the knee joint and thereby improve the mobility of those with knee roughness. The problem of research is that rehabilitation exercises have been developed in the watercourse system on the basis of scientific bases with a repetitive and sys

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2013
Journal Name
Baghdad Science Journal
The efficiency of Paecilomyce farinosus as biocontrol to larve stage on second ad sixith instar larve of Trogoderma granarium (Everts)
...Show More Authors

The present study was conducted to determine the pathogenicity of Paecilomyces farinosus as biocontrol agents against Tragoderma granarium (khapra) under laboratory conditions with three concentrations ( 2.8 x 108 , 2.8 x 106 ,2.8 x104 spores/ ml). The laboratory results revealed that fungi showed it's higher pathogencity to larve stage on 2nd instar and 6th instar , although their capability differs according to the fungi concentrations this fungi caused higher mortality of 2nd larval instar 70% and 60% ,55% when it was used at concentrations 2 .8 x 106 ,2.8 x104 spores/ ml respectively. On the other hand on 6th larval instars 55% , 35% , 30% at concentrations ( 2.8 x 108 , 2.8 x 106 ,2.8 x104 spores/ ml) respectively, and the h

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Sep 29 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of Silicon di oxide Nano -Fillers reinforcement on some properties of heat cure polymethyl methacrylate denture base material
...Show More Authors

Background: The purpose of this study was to evaluate the effect of addition of surface treated silicon dioxide Nano filler (SiO2) on some properties of heat cured acrylic resin denture base material (PMMA). The properties were impact strength, transvers strength, and surface hardness. Materials and methods: In addition to controlled group SiO2 powder was added to PMMA powder by weight in three different percentages 3%, 5% and 7%, mixed by probe ultra-sonication machine.120 specimens were constructed and divided into 3 groups according to the test (each group consist of 40 specimens) and each group was subdivided into 4 sub-groups according to the percentage of added SiO2 (finally each subgroup consist of 10 specimens). The tests conducte

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Organizational Compliance on High Performance: An Analytical Research in the General Company of Leather Industries / Cotton Factor
...Show More Authors

This research aims to identify how organizational compatibility, which represents the independent variable, affects higher performance, which is considered a dependent variable, given the importance of these variables in industrial organizations and their clear impact on their stability, survival, and growth in the light of changing environmental challenges.  Where the practical research problem was represented by the weakness of awareness of the importance toward organizational compatibility and its dimensions (organizational loyalty, organizational similarity, affiliation or membership, compatibility with goals, and compatibility with values), which is meant by the individual's compatibility with the organization in which he/she w

... Show More
View Publication Preview PDF
Crossref