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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
Sat Jul 18 2020
Journal Name
College Of Islamic Sciences
The fundamentalist and news theory between the modernity and excessive modernization of the foreground
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Conclusion :

The conflict between the fundamentalist and news theory in the methodology that each of the two schools pursued with the Twelver Shi'a Imamiyyah in deriving the legal rulings from the sources of legislation, especially in the second source, which is the noble hadith and narration after the Holy Qur’an, which is the first source has gone through multiple and complex stages that led This struggle to excess, stress, exaggeration, negligence, neglect and indulgence by each of the two schools in dealing with the noble hadith and narration and in the manufacture of rules and laws and fundamentalist and juristic theories of the process of jurisprudential development of legal rulings where every school believed and proceed

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Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
AL-Takfir in the thought of Islamic movements and organizations and its social repercussions
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This is an open access by CC Attribution-Noncommercial-NoDerivatives 4.0

https://creativecommons.org/licenses/by-nc-nd/4.0

Takfir is an ancient phenomenon that accompanied the emergence of Islam, and this phenomenon took its political dimension during the time of the fourth Rashidi Caliph with the emergence ofthe Kharijites sect that disbelieved many Muslims.

The study started from the hypothesis that "contemporary Islamicmovements and organizations have relied in their takfir on the ideas and fatwas presented by the predecessors which applied ontocontemporary rea

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Views of Amadi and Gorgani In the metaphor in their books budget and mediation
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The research revolves around the views of Al-Amadi and Al-Jurjani in the metaphors in their books, balancing Abu Tammam and Al-Bohtari, and mediation between Mutanabi and his opponents. And others whose poems were cited. One of the most important things we have reached is: the critics release the term metaphor to take sometimes and mean to take the meaning or steal it, and analyzed the evidence of metaphor as a rhetorical art in the light of what he heard about the former Arab poets, rejected the unusual metaphor out of use, and reclaimed the familiar metaphor. The research after submitted to the topics are: the first: Al-Amadi and his budget book, the second: Al-Jurjani and his book of mediation, and the third is divided into three dema

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Publication Date
Sun Feb 17 2019
Journal Name
Iraqi Journal Of Physics
Density distributions, form factors and reaction cross sections for exotic 11Be and 15C nuclei
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The ground state proton, neutron and matter densities of exotic 11Be and 15C nuclei are studied by means of the TFSM and BCM. In TFSM, the calculations are based on using different model spaces for the core and the valence (halo) neutron. Besides single particle harmonic oscillator wave functions are employed with two different size parameters  Bc and Bv.  In BCM, the halo nucleus is considered as a composite projectile consisting of core and valence clusters bounded in a state of relative motion. The internal densities of the clusters are described by single particle Gaussian wave functions.

 Elastic electron scattering proton f

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Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
Isolation and purlfkation of B-lactemase from proteus mairbilis local isolates 4TF and 20TF
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Proteus mirabilis ? -lactamase of local isolates number 4TF represent karkh side and 20TF represent rusafa side of Baghdad were extracted and purified 23.17, 25.23 fold with yield of 36.66 %, 37.5% and specific activity 11.8, 12.6 of unit/ mg protein by DEAE –cellulose and Sepharose 4B (respectively ).Molecular weight of both enzyme was about 35500 Dalton determined by gel filtration. The study indicated that the isoelectric point of purified ? -lactamase that extracted from isolate number 4TF and 20TF was 5.4.

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and Evaluation of Liquid and Solid Self-Microemulsifying Drug Delivery System of Mebendazole
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The aim of present study was to develop solid and liquid  self-microemulsifying drug  delivery system of poorly water soluble drug mebendazole using Aerosil 200 as solid carrier.  Microemulsions are clear, stable, isotropic liquid mixtures of oil, water and surfactant, frequently in combination with a co-surfactant having droplet size range usually in the range of 20-250 nm. Oleic acid, tween 80 and polypropylene glycol were selected as oil, surfactant and co-surfactant respectively and for preparation of stable SMEDDS, micro emulsion region was identified by constructing pseudo ternary phase diagram containing different proportion of surfactant: co-surfactant (1:1, 2:1 and 3:1), oil and water. In brief S/ CoS mix means su

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Publication Date
Thu Aug 24 2017
Journal Name
Clinical Case Reports
Primary hypogonadism, partial alopecia, and Müllerian hypoplasia: report of a fifth family and review
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Key Clinical Message<p>Primary hypogonadism combined with Müllerian hypoplasia and partial alopecia are common features of this syndrome, which was reported only in four earlier families from areas where consanguineous marriage is prevalent. An autosomal recessive pattern of inheritance was suggested earlier and is supported by this report.</p>
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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
CMC Determination and Thermodynamic Micellisation Of NPE Surfactant In Aqueous And CH3OH – H2O Solvents
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The critical micelle concentration (CMC) of nonylphenolethoxylate (NPE) surfactant has been determined by measuring the surface tension as a function of the molar concentration of the surfactant in aqueous and binary mixture of water + methanol solutions at a temperature range from 20?C to 35?C. The interfacial parameters ?max, Amin, ?cmc and ?G?ads were calculated. The results indicate that the CMC increases as the temperature increases and that the addition of methanol the CMC decreases. The thermodynamic parameters such as standard Gibbs free energy (?G?), enthalpy (?H?), and entropy (?S?) of micellization were estimated using the change of CMC with temperature. The enthalpy – entropy compensation behavior of the surfactant was evaluat

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Publication Date
Tue Jan 05 2016
Journal Name
Diyala Journal Of Medicine
Correlations of morphological (macroscopic and microscopic) parameters of placenta with maternal age and parity
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Background: Placenta is a chief cause of maternal and perinatal mortality and significant factor in fetal growth retardation. It undergoes different variations in weight, volume, structure, shape and function continuously throughout the gestation tosupport the prenatal life. Cautious examination of placenta can give information which can be useful in the management of complications in mother and the newborn. Objective: The present work has been attempted towards determination of the morphological ( macroscopic and microscopic) parameters of human full-term placentae and their relation with different parity and age group of mothers. Patients and Methods: A whole of 40 placentae were recently collected.They were divided into four groups

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Publication Date
Wed Aug 26 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
STIMULATION GROWTH AND YIELD OF POTATO BY BUTTONWOOD PRUNNING RESIDUES AND SPRAYING SEVERAL MICRONUTRIENTS
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This study was aimed to estimate the influence of Conocarpus erectus L. residues, and some micronutrients on growth and production of potato. This research was conducted at one of the fields of the College of Agricultural Engineering Sciences - University of Baghdad. The experiment was implemented using factorial arrangement (4X3X3) within randomized complete block design with three replicates. Conocarpus fertilizer was represented the first factor with three levels (7.5, 15, 30 ton.ha-1), which symbolized (C2, C3, C4). Mineral fertilizer as recommended dose as a control, which symbolized (C1). The second factor was foliar spraying with three levels of iron (0, 100, 200 mg.L-1), which symbolized (F0, F1, F2). The third factor is fol

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