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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
Fri Mar 15 2024
Journal Name
Journal Of Baghdad College Of Dentistry
A clinicopathological analysis of 151 odontogenic tumors based on new WHO classification 2022: A retrospective cross-sectional study
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Background: Odontogenic tumors are a diverse group of lesions with a variety of clinical behavior and histopathologic subtypes, from hamartomatous and benign to malignant. The study aimed to examine the clinical and pathological features of odontogenic tumors in Baghdad over the last 11 years (2011–2021). Materials and Methods: The present retrospective study analyzed all formalin-fixed, paraffin-embedded tissue blocks of patients diagnosed with an odontogenic tumor that were retrieved from archives at a teaching hospital/College of Dentistry in Baghdad University, Iraq, between 2011 and 2021. The diagnosis of each case was confirmed by examining the hematoxylin and eosin stained sections by two expert pathologists. Data from pati

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Publication Date
Wed Jan 01 2025
Journal Name
The Malaysian Journal Of Nursing
Effectiveness of Play-Based Nursing Interventions on Hand Function in Children with Cerebral Palsy: A Quasi-Experimental Study
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Traditional nursing interventions for children with Cerebral Palsy (CP) often lack active engagement and show limited improvement in motor function. Play interventions involving manipulative activities may better support motor skill development. Objectives: To evaluate the effect of structured play-based nursing interventions on hand motor skills in children with cerebral palsy. Methods: A quasi-experimental pre-test/post-test design with a control group was used. The study was conducted at the Paediatric Welfare Hospital in Baghdad from November 25, 2024, to February 13, 2025. A non-probability sample of 79 children was identified based on the study criteria; of these, 64 children met the eligibility criteria and agreed to particip

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Engineering
Satellite Images Classification in Rural Areas Based on Fractal Dimension
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Fractal geometry is receiving increase attention as a quantitative and qualitative model for natural phenomena description, which can establish an active classification technique when applied on satellite images. In this paper, a satellite image is used which was taken by Quick Bird that contains different visible classes. After pre-processing, this image passes through two stages: segmentation and classification. The segmentation carried out by hybrid two methods used to produce effective results; the two methods are Quadtree method that operated inside Horizontal-Vertical method. The hybrid method is segmented the image into two rectangular blocks, either horizontally or vertically depending on spectral uniformity crit

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Publication Date
Tue Jan 01 2013
Journal Name
Thesis
User Authentication Based on Keystroke Dynamics Using Artificial Neural Networks
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Computer systems and networks are being used in almost every aspect of our daily life, the security threats to computers and networks have increased significantly. Usually, password-based user authentication is used to authenticate the legitimate user. However, this method has many gaps such as password sharing, brute force attack, dictionary attack and guessing. Keystroke dynamics is one of the famous and inexpensive behavioral biometric technologies, which authenticate a user based on the analysis of his/her typing rhythm. In this way, intrusion becomes more difficult because the password as well as the typing speed must match with the correct keystroke patterns. This thesis considers static keystroke dynamics as a transparent layer of t

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Nanoelectronics And Optoelectronics
Hypothetical Design of Carbon Nanotube Materials Based on [8]Circulene
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B3LYP/6-31G, DFT method was applied to hypothetical study the design of six carbon nanotube materials based on [8]circulene, through the use of cyclic polymerization of two and three molecules of [8]circulene. Optimized structures of [8]circulene have saddle-shaped. Design of six carbon nanotubes reactions were done by thermodynamically calculating (Δ S, Δ G and Δ H) and the stability of these hypothetical nanotubes depending on the value of HOMO energy level. Nanotubes obtained have the most efficient gap energy, making them potentially useful for solar cell applications.

Publication Date
Thu Jan 01 2015
Journal Name
International Journal Of Application Or Innovation In Engineering & Management
Far Infrared Photoconductive Detector Based on Multi-Wall Carbon Nanotubes
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Far infrared photoconductive detectors based on multi-wall carbon nanotubes (MWCNTs) were fabricated and their characteristics were tested. MWCNTs films deposited on porous silicon (PSi) nanosurface by dip and drop coating techniques. Two types of deposited methods were used; dip coating sand drop –by-drop methods. As well as two types of detector were fabricated one with aluminum mask and the other without, and their figures of merits were studied. The detectors were illuminated by 2.2 and 2.5 Watt from CO2 of 10.6 􀀀m and tested. The surface morphology for the films is studied using AFM and SEM micrographs. The films show homogeneous distributed for CNTs on the PSi layer. The root mean square (r.m.s.) of the films surface roughness in

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Performance of humidity sensor based on photonic crystal fiber interferometer
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Photonic Crystal Fiber Interferometers (PCFIs) are greatly used
for sensing applications. This work presents the fabrication and
characterization of a relative humidity sensor based on Mach-
Zehnder Interferometer (MZI), which operates in reflection mode.
The humidity sensor operation based on the adsorption and
desorption of water vapour at the silica-air interface within the PCF.
The fabrication of this sensor is simple, it only includes splicing and
cleaving the PCF with SMF.PCF (LMA-10) with a certain length
spliced to SMF (Corning-28).
The spectrum of PCFI exhibits good sensitivity to humidity
variations. The PCFI response is observed for a range of humidity
values from (27% RH to 85% RH), the positi

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Chemical Sensor Based on a Hollow-Core Photonic Crystal Fiber
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In this work a chemical sensor was built by using Plane Wave Expansion (PWE) modeling technique by filling the core of 1550 hollow core photonic crystal fiber with chloroform that has different concentrations after being diluted with distilled water. The minimum photonic bandgap width is.0003 and .0005 rad/sec with 19 and 7 cells respectively and a concentration of chloroform that filled these two fibers is 75%.

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Publication Date
Sun Jan 01 2012
Journal Name
Conference
Identifying Causes of Variation in Construction Industry Based on Questionnaire
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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Pharmacy And Biological Sciences
Genetic Polymorphism of Iraqi Leishmania tropica Isolates Based on HSP70Gene
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Leishmaniasis is one of the important parasitic diseases, affecting mainly low social class people indeveloping countries, and is more prevalent and endemic in the tropical and subtropical regions of old worldand new world. Despite ofbroad distribution in Iraq,little known about the geneticcharacteristics of thecausative agents. So this study was aimed to evaluate the genetic varietyoftwo IraqiLeishmaniatropicaisolatesbased on heat shock protein gene sequence 70 (HSP70) in comparison with universal isolates recordedsequences data. After amplification and sequencing of HSP70 gene,the obtainedresults were alignment alongwith homologous Leishmania sequences retrieved from NCBI by using BLAST. The analysis results showedpresence of particular g

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