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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
Fri Jan 17 2025
Journal Name
Journal Of Baghdad College Of Dentistry
ABO Blood Type in Relation in Relation to Caries Experience and Salivary Physicochemical Characteristic among College Students at Al-Diwania Governorate in Iraq
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Background: (ABO) Blood type have an effect on general health including oral health as salivary physicochemical characteristics differ among different type of blood and as consequence these affect the severity of dental caries. The aim of the present study is an assessment of the prevalence of caries experience among different blood type in relation to salivary physicochemical characteristic. Materials and Methods: Two hundred and fifty females' college students in Al-Qadisyia University aged 18 years old were selected on random basis; they were divided to four groups according to their blood type, Dental experience was diagnosed and recorded according to DMFs (Mülemman, 1976) Index, this allows recording decayed lesion by severity. A su

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Publication Date
Fri Jan 01 2021
Journal Name
Desalination And Water Treatment
Elucidation of the removal of trivalent and divalent heavy metal ions from aqueous solutions using hybrid-porous composite ion-exchangers by nonlinear regression
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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
The Role of Serum Chitinase-3-Like 1 Protein (YKL-40) Level and its Correlation with Proinflammatory Cytokine in Patients with Rheumatoid Arthritis
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Chitinase-3-like 1 protein (YKL-40) is a glycoprotein primarily produced in the arthritic joint and plays a crucial role in inflammatory processes. The aim of the study is to establish the role of YKL-40 as a biomarker for rheumatoid arthritis (RA) compared to proinflammatory biomarkers and disease activity. The study included 58 patients and 18 control. Diseases activity score (DAS-28) and clinical disease activity index (CDAI) were measured. Serum level of YKL-40, tumor necrosis factor-α (TNF-α), interleukin-1B (IL-1β), erythrocyte sedimentation (ESR), rheumatoid factor (RF), C-reactive protein (CRP), and anti-citrullinated protein antibody (ACPA) were assessed. The results showed that the median serum YKL-40 level which was 5.42 

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Publication Date
Sat Jun 01 2024
Journal Name
Case Studies In Chemical And Environmental Engineering
Congo red removal from aqueous solution by electrocoagulation- electro-oxidation combined system with Al and Cu–Mn–Ni nano composite as efficient electrodes
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Removing Congo red (CR) is critical in wastewater treatment. We introduce a combination of electrocoagulation (EC) and electro-oxidation (EO) to address the elimination of CR. We also discuss the deposition of triple oxides (Cu–Mn–Ni) simultaneously on both anodic and cathodic graphite electrodes at constant current density. These electrodes efficiently worked as anodes in the EC-EO system. The EC-CO combination eliminated around 98 % of the CR dye and about 95 % of the Chemical Oxygen demand (COD), and similar results were obtained with the absence of NaCl. Thus, EC-EO is a promising technique to remove CR in an environmentally friendly pathway.

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Publication Date
Sun Dec 29 2019
Journal Name
Iraqi Journal Of Science
Calculating the variations of sunrise, sunset and day length times for Baghdad city.With comparison to different regions of the world in year 2019
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     The sunrise, sunset, and day length times for Baghdad (Latitude =33.34º N, Longitude =44.43º E) were calculated with high accuracy on a daily basis during 2019. The results showed that the earliest time of sunrise in Baghdad was at 4h: 53m from 5 Jun. to 20 Jun while the latest was at 7h: 07m from 5 Jan. to 11 Jan. The earliest time of sunset in Baghdad was at16 h: 55m from 30 Nov. to 10 Dec. whereas the latest was at 19h: 16m from 25 Jun. to 5 Jul. The minimum period of day length in Baghdad was 9h: 57m) in 17 Dec. whereas the maximum period was 14h: 22m) in 20 Jun. Day length was calculated and compared among regions of different latitudes(0, 15, 30, 45 and 60 north).

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using TD-ABC technology to determine idle production capacity: An applied research in Al-Wasat Oil Company
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The aim of the research to apply TD-ABC technology to determine the idle capacity of the central oil companies (oil field east of Baghdad), as a modern cost management technology based on time-oriented activities (TD-ABC) is used by industrial companies in general and oil companies on In particular to build a sustainable Calvinist pillar and make future decisions by identifying idle energy to gain it a competitive advantage, the descriptive analytical approach has been adopted in calculating and analyzing the company’s data for 2018, and the most prominent conclusions of this research are managing idle energy and the task of applying cost technology on the basis of time-oriented activities and providing Convenient spatial infor

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Emergency Messages Dissemination Challenges Through Connected Vehicles for Efficient Intelligent Transportation Systems: A Review
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Recent growth in transport and wireless communication technologies has aided the evolution of Intelligent Transportation Systems (ITS). The ITS is based on different types of transportation modes like road, rail, ocean and aviation. Vehicular ad hoc network (VANET) is a technology that considers moving vehicles as nodes in a network to create a wireless communication network. VANET has emerged as a resourceful approach to enhance the road safety. Road safety has become a critical issue in recent years. Emergency incidents such as accidents, heavy traffic and road damages are the main causes of the inefficiency of the traffic flow. These occurrences do not only create the congestion on the road but also increase the fuel consumption and p

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Publication Date
Thu Apr 14 2016
Journal Name
Bio--genetics Journal
Correlation of Her-2/neu gene amplification by FISH and CISH with clinicopathological parameter of Iraqi breast carcinoma patients at central public health laboratories
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The objective of the study: is to investigate the correlations between the HER2 neu gene status with the clinicopathological parameters of infiltrative breast carcinoma. A total of seventy four Iraqi breast cancer patients were collected from one center (Department of Public Health) paraffin blocks were collected from histopathology department central public health laboratories, Bagdad, Iraq from 2014-2015. The cases which has been taken included invasive ductal and invasive lobular carcinoma type Women age were ranged from 24-80 years old. Evaluation of Her-2/neu gene amplification status was done using FISH and CISH techniques that showed a significant correlations with clinicopathological parameters.

Publication Date
Fri Jan 17 2025
Journal Name
Wasit Journal Of Sports Sciences
The effect of regulated competition style exercises in improving recovery and special endurance according to the pulse index of the youth national team boxers.
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Publication Date
Fri May 10 2019
Journal Name
Research Journal Of Chemistry And Environment
Solid Phase Extraction of Theophylline in Aqueous Solutions by Modified Magnetic Iron Oxide Nanoparticles as an Extractor Material and Spectrophotometry Technique for the Determination
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new, simple and fast solid-phase extraction method for separation and preconcentration of trace theophylline in aqueous solutions was developed using magnetite nanoparticles (MIONPs) coated with aluminium oxide (AMIONPs) and modified with palmitate (P) as an extractor (P@AMIONPs). It has shown that the developed method has a fast absorbent rate of the theophylline at room temperature. The parameters that affect the absorbent of theophylline in the aqueous solutions have been investigated such as the amount of magnetite nanoparticle, pH, standing time and the volume, concentration of desorption solution. The linear range, limit of quantification (LOQ) and limit of detection (LOD) for the determination of theophylline were 0.05-2.450 μg mL-

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