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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 Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Informative accuracy investigation and updating map using remote sensing technique and GIS
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In this work, using GPS which has best accuracy that can be established set of GCPs, also two satellite images can be used, first with high resolution QuickBird, and second has low resolution Landsat image and topographic maps with 1:100,000 and 1:250,000 scales. The implementing of these factors (GPS, two satellite images, different scales for topographic maps, and set of GCPs) can be applying. In this study, must be divided this work into two parts geometric accuracy and informative accuracy investigation. The first part is showing geometric correction for two satellite images and maps.
The second part of the results is to demonstrate the features (how the features appearance) of topographic map or pictorial map (image map), Where i

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Publication Date
Thu Aug 20 2020
Journal Name
Talent Development & Excellence
Turn-Taking in Conversation between a Chef and Boss and among Chefs
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DBN Rashid, Talent Development & Excellence, 2020

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Publication Date
Sun Sep 04 2011
Journal Name
Baghdad Science Journal
Uranium and Plutonium Recovery by Tributylphosphate Solvation and Trioctylamine Ion association Mechanisms
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In this work a flowsheet has been put for the recovery of uranium and plutonium from 2.5M nitric acid solutions using 17.5% tributyl phosphate (TBP) and 2.5% trioctylamine (TOA) in kerosene diluent . The fission products (resulting from irradiated of uranium samples in nuclear research reactor) were removed from the desired actinides U & Pu .The organic phase TBP/TOA/Kerosene, containing both actinides U&Pu were stripped using 0.1 M HNO3. Trioctylamine (2.5 volume ratio ) in mesitylene , has been used in conditions appropriate for the recovery of Pu . From the experiments done using mixer- settler , the concentration of uranium in the organic phase in such conditions was very low ,not exceeding parts of a million .

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Publication Date
Tue Jun 14 2016
Journal Name
Applied Organometallic Chemistry
Synthesis and antioxidant activities of Schiff bases and their complexes: a review
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Schiff bases, named after Hugo Schiff, are aldehyde- or ketone-like compounds in which the carbonyl group is replaced by imine or azomethine group. They are widely used for industrial purposes and also have a broad range of applications as antioxidants. An overview of antioxidant applications of Schiff bases and their complexes is discussed in this review. A brief history of the synthesis and reactivity of Schiff bases and their complexes is presented. Factors of antioxidants are illustrated and discussed. Copyright © 2016 John Wiley & Sons, Ltd.

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Publication Date
Sun Nov 17 2024
Journal Name
Journal Of Global Innovations In Agricultural Sciences
Mango Waste (Peel and Kernel) Enhances Food Dietary Fiber and Antioxidant Properties
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Biscuits are a global snack due to their convenience, variety, and durability. Biscuits with nutritious ingredients are in demand as customers become more health conscious. This change led to interest about utilizing agricultural by-products to enhance the nutritional value of widely consumed foods. Mango (Mangifera indica L.), a frequently cultivated tropical fruit, produces vital by-products during its processing, mainly comprising peels and kernels. The by-products, comprising around 35–60% of the mango fruit's weight, are high in bioactive compounds including dietary fiber, polyphenols, carotenoids, and essential fatty acids. Mango peels and kernels, even with their nutritional potential, frequently neglected, resulting in ris

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Publication Date
Sun Nov 17 2024
Journal Name
Journal Of Global Innovations In Agricultural Sciences
Mango Waste (Peel and Kernel) Enhances Food Dietary Fiber and Antioxidant Properties
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Biscuits are a global snack due to their convenience, variety, and durability. Biscuits with nutritious ingredients are in demand as customers become more health conscious. This change led to interest about utilizing agricultural by-products to enhance the nutritional value of widely consumed foods. Mango (Mangifera indica L.), a frequently cultivated tropical fruit, produces vital by-products during its processing, mainly comprising peels and kernels. The by-products, comprising around 35–60% of the mango fruit's weight, are high in bioactive compounds including dietary fiber, polyphenols, carotenoids, and essential fatty acids. Mango peels and kernels, even with their nutritional potential, frequently neglected, resulting in ris

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Publication Date
Thu Dec 01 2022
Journal Name
Journal Of Molecular Structure
A new thiazoldinone and triazole derivatives: Synthesis, characterization and liquid crystalline properties
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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of financial derivatives on the risk of foreign currency exchange volatility in enhancing the quality of profits - a method that is prescribed in the Iraqi environment
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The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:

  • many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
  • that financial derivatives in the Iraqi environment represent

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the financing structure on investment decisions : Applied research in a sample of commercial banks listed in the Iraq Stock Exchange for the period (2011-2020)
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               The research aims to shed light on the financing structure, which is one of the important pillars of financial management in the commercial banking sector, which enhances its financial position through financing its various investments, which is one of the pillars of the successful economy of the commercial banking sector. in which country. The contents of the research variables, which were represented by the independent variable, financing structure, the dependent variable, and investment decisions in commercial banks, which the researcher tried to address, as the research began with a basic variable that depends on diagnosing the impact of the financin

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Planning For Reducing the Phenomenon of Tax EvasionBy Developing the Role of the Equitable: Distribution of TaxBurdens on TaxpayersAn Applied Research in the General Commission Of Taxes
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 The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

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