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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 Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
Fluctuations of global crude oil prices and their effect on inflation and economic growth in Iraq " A standard study for the period 1988– 2015
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Abstract

That Iraq's dependence on the revenues of the oil product in financing its development programs and growth rates , Making the economy affected by external forces represented by fluctuations in crude oil prices in the global market, Which is directly reflected on the performance and efficiency of the Iraqi economy.

The study adopted its objectives to analyze the time series for the period (1988 - 2015) through the use of standard and statistical methods, Four standard models were estimated to reach those targets, Where the results of the stability test showed instability of most variables at their original level, But to achieve stability when taking the first differences, While the result

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Publication Date
Sun Dec 03 2017
Journal Name
Journal Of Babylon University
Spectrophotometric Determination of Sulfamethoxazole in Pure and Pharmaceutical Preparations Based on Condensation Reaction Method
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A new, Simple, sensitive and accurate spectrophotometric methods have been developed for the determination of sulfamethoxazole (SMZ) drug in pure and dosage forms. This method based on the reaction of sulfamethoxazole (SMZ) with 1,2-napthoquinone-4-sulphonic acid (NQS) to form Nalkylamono naphthoquinone by replacement of the sulphonate group of the naphthoquinone sulphonic acid by an amino group. The colored chromogen shows absorption maximum at 460 nm. The optimum conditions of condensation reaction forms were investigated by (1) univariable method, by optimizing the effect of experimental variables (different bases, reagent concentration, borax concentration and reaction time), (2) central composite design (CCD) including the effect of

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Engineering
Stator Faults Diagnosis and Protection in 3-Phase Induction Motor Based on Wavelet Theory
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Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Engineering
A Real-Time Fuzzy Load Flow and Contingency Analysis Based on Gaussian Distribution System
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Fuzzy logic is used to solve the load flow and contingency analysis problems, so decreasing computing time and its the best selection instead of the traditional methods. The proposed  method is very accurate with outstanding computation time, which made the fuzzy load flow (FLF) suitable for real time application for small- as well as large-scale power systems. In addition that, the FLF efficiently able to solve load flow problem of ill-conditioned power systems and contingency analysis. The FLF method using Gaussian membership function requires less number of iterations and less computing time than that required in the FLF method using triangular membership function. Using sparsity technique for the input Ybus sparse matrix data gi

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Publication Date
Tue Dec 29 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation, Characterization and Optimization of Etoposide-Loaded Gold Nanoparticles Based on Chemical Reduction Method
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In recent years, observed focus greatly on gold nanoparticles synthesis due to its unique properties and tremendous applicability. In most of these researches, the citrate reduction method has been adopted. The aim of this study was to prepare and optimize monodisperse ultrafine particles by addition of reducing agent to gold salt, as a result of seed mediated growth mechanism. In this research, gold nanoparticles suspension (G) was prepared by traditional standard Turkevich method and optimized by studying different variables such as reactants concentrations, preparation temperature and stirring rate on controlling size and uniformity of nanoparticles through preparing twenty formulas (G1-G20). Subsequently, the selected formula that pr

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Network Self-Fault Management Based on Multi-Intelligent Agents and Windows Management Instrumentation (WMI)
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This paper proposed a new method for network self-fault management (NSFM) based on two technologies: intelligent agent to automate fault management tasks, and Windows Management Instrumentations (WMI) to identify the fault faster when resources are independent (different type of devices). The proposed network self-fault management reduced the load of network traffic by reducing the request and response between the server and client, which achieves less downtime for each node in state of fault occurring in the client. The performance of the proposed system is measured by three measures: efficiency, availability, and reliability. A high efficiency average is obtained depending on the faults occurred in the system which reaches to

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Publication Date
Tue Feb 21 2023
Journal Name
International Journal Of Operational Research
Aggregate production planning of Abu Ghraib Dairy factories based on forecasting and goal programming
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Publication Date
Tue Jun 24 2025
Journal Name
Baghdad Science Journal
Accelerating Face Mask Detection Training Model Based on Multi-GPUs and Multi-core CPU
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Modern machine-learning applications require GPUs, and modern platforms can leverage numerous GPUs on one or more machines to increase performance. Contemporary deep-learning models are too huge for CPU or GPU training. Training these models with many GPUs without performance degradation is necessary to train them rapidly and maximize GPU consumption. Thus, training deep convolutional neural networks (DCNN) with multiple GPUs has become necessary for improving training. Therefore, we presented a parallel design and development of an efficient model for enhancing face mask CNN performance and improving resource efficiency. This DCNN model is a parallel training system over multiple GPUs, a multi-core CPU, and a multi-process GPU platform wit

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Publication Date
Tue Jun 01 2021
Journal Name
Bulletin Of Electrical Engineering And Informatics
A new pseudorandom bits generator based on a 2D-chaotic system and diffusion property
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A remarkable correlation between chaotic systems and cryptography has been established with sensitivity to initial states, unpredictability, and complex behaviors. In one development, stages of a chaotic stream cipher are applied to a discrete chaotic dynamic system for the generation of pseudorandom bits. Some of these generators are based on 1D chaotic map and others on 2D ones. In the current study, a pseudorandom bit generator (PRBG) based on a new 2D chaotic logistic map is proposed that runs side-by-side and commences from random independent initial states. The structure of the proposed model consists of the three components of a mouse input device, the proposed 2D chaotic system, and an initial permutation (IP) table. Statist

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Publication Date
Wed Mar 16 2022
Journal Name
International Journal Of Recent Contributions From Engineering, Science & It
Smart Learning based on Moodle E-learning Platform and Digital Skills for University Students
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