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
Sat Sep 30 2023
Journal Name
College Of Islamic Sciences
The hadiths of Abdullah bin Amr bin Al-Aas، may God be pleased with them، that there is no room for diligence in them ((collecting and studying))
...Show More Authors

Research Summary


The research revolves around the collection of pending hadiths on Abdullah bin Amr bin Al-Aas, may God be pleased with them, and it is required in these hadiths that they be among those in which there is no room for diligence, such as telling about unseen matters, signs of the Hour, or a statement of virtue and reward for obedience, or punishment for disobedience.

The research consists of an introduction, two topics, and a conclusion of the first topic in the translation of Abdullah bin Amr bin Al-Aas, and the second topic, the pending hadiths of Abdullah bin Amr bin Al-Aas, may God be pleased with them, in which there is no room for diligence in collecting and studying

At the end of this rese

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of merger in creating differences in the profitability of companies Analytical research between a sample of subsidiaries to the Iraqi Ministry of Industry and Minerals
...Show More Authors

The research aims to identify the impact of the merger of the companies affiliated to the Ministry of Industry and Minerals on their financial profitability since the companies before the merger suffered a rise in losses and the deficit reached very high levels that affected its overall performance and even on the morale of workers as losses are increasing and solutions Efficiency is absent. The problem stems from knowing the impact of the merger on the profitability ratios of the companies. The research field was represented by the companies affiliated to the Ministry of Industry and Minerals (21) companies, while the research sample reached (6) companies after the merger (14) companies before the merger, was based on data The f

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 10 2024
Journal Name
Nanotechnology
Improving the targeted delivery of curcumin to esophageal cancer cells via a novel formulation of biodegradable lecithin/chitosan nanoparticles with downregulated miR-20a and miR-21 expression
...Show More Authors
Abstract<p>Nanoencapsulation, employing safe materials, holds substantial promise for enhancing bioactive compounds’ delivery, stability, and bioactivity. In this study, we present an innovative and safe methodology for augmenting the incorporation of the anticancer agent, curcumin, thereby inducing apoptosis by downregulating miR20a and miR21 expression. Our established methodology introduces three pivotal elements that, to our knowledge, have not undergone formal validation: (1) Novel formulation: We introduce a unique formula for curcumin incorporation. (2) Biocompatibility and biodegradability: our formulation exclusively consists of biocompatible and biodegradable constituents, ensuring t</p> ... Show More
View Publication
Scopus (3)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Mon Sep 20 2021
Journal Name
Key Engineering Materials
Effect of Partial Substitution of Sr by Ba on the Structural Properties of Tl&lt;sub&gt;0.8&lt;/sub&gt;Ni&lt;sub&gt;0.2&lt;/sub&gt;Sr&lt;sub&gt;2-x&lt;/sub&gt;Br&lt;sub&gt;x&lt;/sub&gt;Ca&lt;sub&gt;2&lt;/sub&gt;Cu&lt;sub&gt;3&lt;/sub&gt;O&lt;sub&gt;9-δ&lt;/sub&gt; System
...Show More Authors

In this manuscript, the effect of substituting strontium with barium on the structural properties of Tl0.8Ni0.2Sr2-xBrxCa2Cu3O9-δcompound with x= 0, 0.2, 0.4, have been studied. Samples were prepared using solid state reaction technique, suitable oxides alternatives of Pb2O3, CaO, BaO and CuO with 99.99% purity as raw materials and then mixed. They were prepared in the form of discs with a diameter of 1.5 cm and a thickness of (0.2-0.3) cm under pressures 7 tons / cm2, and the samples were sintered at a constant temperature o

... Show More
View Publication
Scopus (3)
Scopus Crossref
Publication Date
Wed Jan 25 2012
Journal Name
Synthesis, Characterization And Antibacterial Activities Of Some Metal (ii) Heterocyclic Polyamine Complexes With 6,6'-(1,4-phenylenebis(azanediyl) Bis(2- Amino-6-methyl-6h-1,3-oxazin-4-ol) Ligand.
Synthesis, characterization and Antibacterial activities of some metal (II) heterocyclic polyamine complexes with 6,6'-(1,4-phenylenebis(azanediyl) bis(2-amino-6-methyl-6H-1,3-oxazin-4-ol) ligand.
...Show More Authors

Preview PDF
Publication Date
Sun Jun 30 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Proposed model for the work of audit committees in the public sector and its interaction with the Federal Board of Supreme Audit to reduce the incidents of fraud
...Show More Authors

This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The search for Sanctity and Divine Love « The Narrow Door » Andre Gide: À la recherche de la sainteté et de l’amour céleste dans « La porte étroite » d’André Gide.
...Show More Authors

The theme of love has been and still is the interest of authors and writers for it is closely related to people’s lives. That great passion has helped them express genuine thoughts pertinent to that theme that has given rise to many debates, some are vague and others controversial. In his (strait is the gate), (La Porte étroite), André Gide has sought to shed light on his characters perspective of love and its relationship with sacredness and divine happiness. Indeed these characters have found often themselves restrained, chained and exhausted, by tough religious commands that have imposed on them spiritual commitments and duties too hard to break.

André Gide has revealed a protestant deviation from the perfection theme tha

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 31 2025
Journal Name
Enterpreneurship Journal For Finance And Business
The role of psychological ownerships&#39; dimensions in deterring the effects of toxic leadership: Analytical research in some companies at the Ministry of Industry and Minerals in Iraq
...Show More Authors

View Publication
Publication Date
Fri Feb 17 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn: 2789-3219 )
The Association of Genetic Polymorphisms in Tumor Necrosis Factor-Alpha and Interleukins with Disease Severity or Response to Biological Therapy in Iraqi Rheumatoid Arthritis Patients: A Narrative Review
...Show More Authors

Background: Tumor necrosis factor-alpha (TNF-α) and interleukins play important roles in the pathogenesis of rheumatoid arthritis (RA). Genetic research has been employed to find many of the missing connections between genetic risk variations and causal genetic components. Objective: The goal of this study is to look at the genetic variations of TNF-α and interleukins in Iraqi RA patients and see how they relate to disease severity or response to biological therapy. Method: Using specific keywords, the authors conducted a systematic and comprehensive search to identify relevant Iraqi studies examining the genetic variations of TNF-α and interleukins in Iraqi RA patients and how they relate to disease severity or response to biolo

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sun May 04 2014
Journal Name
Journal Of Physical Education
The effect of developing the strength of the muscles of the arms and shoulders in developing the performance of some floor movements skills in artistic gymnastics for women
...Show More Authors