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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
Tue Dec 01 2009
Journal Name
J. Appl. Sci
Watermarking based Fresnel transform, wavelet transform, and chaotic sequence
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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
IMPROVED IMAGE COMPRESSION BASED WAVELET TRANSFORM AND THRESHOLD ENTROPY
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In this paper, a method is proposed to increase the compression ratio for the color images by
dividing the image into non-overlapping blocks and applying different compression ratio for these
blocks depending on the importance information of the block. In the region that contain important
information the compression ratio is reduced to prevent loss of the information, while in the
smoothness region which has not important information, high compression ratio is used .The
proposed method shows better results when compared with classical methods(wavelet and DCT).

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Cyber Crime and its Risks on Children
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Cybercrime and risks to children between the problems and solutions( An analytical study in the light of international, Arab and national statistics).
Lies the problem of the study to identify a new type of crime is different from the same traditional character of the crimes or what was customary since human creation up to the information revolution and we enter the era of globalization, which is also called (cyber crime) and their negative impact on all segments of society, especially children, as they the day of the most important social security threats, for all local and international communities alike , and those risks require collective action to various sectors and segments of society ,especially the educated classes in order t

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study of the Effect of Condenser Tubes Distribution for Domestic Refrigerator
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The performance of a condenser in a domestic refrigerator system without wires and a condenser with a novel design consisted of number of loops as elliptical shape is investigated experimentally in this work. The experiment was conducted with a refrigerator designed to work with HFC134a, under no load and with loads of (1.5,3 and 12 liters of water). In particular, the effects of shape change of the condenser were very important in heat transfer enhancement and reduce of the frictional loss as a result of reducing the pressure drop in the condenser. The results shown that compressor work decreases with elliptical condenser about (8.6% to 11.3%), and then the power consumption decreases also. The performance of household refrigerator with

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The reality and fundamentals of the poultry industry and its implications on the prices of eggs and chickens in Iraq for the period from 2000 to 2009 (analytical study)
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Despite all the possibilities held by Iraq for the production of poultry , but there is low and clear in the level of production and a rise in costs and a decline in per capita consumption is due to a number of reasons, including poor investment , stop government subsides , dumping policies , market Bolmottagat imported , the contribution of the merchant squandering of national capacity , weak base material for the growth of this sector , the security situation and the crisis of energy and others .

Despite all this research has shown that there are great investment opportunities in this very sector of the market size and absorptive capacity of his and the growth of per capita income  and level of cul

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Effect of Alstonia Boonei Stem Bark Extracts on the Activity of Liver Maker Enzymes in Rats Induced by Ccl4
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This study investigated the outcome of Alstonia boonei stem bark on liver enzymes after inducing the Wistar albino rats with carbon tetrachloride (CCl4). This effect of plant extract was compared with silymarin – a drug commonly used for the treatment of chronic hepatocyte disorder. The plant sample was extracted with ethanol; acute toxicity study of the extract was performed on eighteen Wistar mice, while 30 rats were sacrificed for liver enzymes assay. The rats were divided into six clusters: each cluster has five rats, culster 1 served as control and was given 2 mL/kg b.w - distilled water; clusters 2 – 6 were CCl4 induced. Cluster 2 was untreated but served as the negative control while cluster 3 wa

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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Surgery Open
Effectiveness of conservative management of uncomplicated acute appendicitis: A single hospital based prospective study
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<bold>ABSTRACT</bold> <sec> <title>Background:

Acute appendicitis is one of the commonest causes of acute abdomen. There is a wide discussion and controversy on the surgical and nonsurgical treatment of acute uncomplicated appendicitis. The aim of this study was to evaluate the efficacy and outcomes of the conservative management of selected cases of acute appendicitis with an antibiotic first plan.

Patients and methods:

This was a single hospital-based prospective study with a durat

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Isolation and Identification of Fungi from Clinical Samples of Diabetic Patients and Studying the Anti-Fungal Activity of Some Natural Oils on Isolated Fungi
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Isolation of fungi was performed from February to July, 2019. One hundred clinical specimens were collected from King Abdullah Hospital (KAH) Bisha, Saudi Arabia. Samples were collected from twenty patients of different ages (30 - 70 years old) ten males and ten females. The samples were collected from patients with the two types of diabetics. Specimens included blood, hair, nail, oral swabs and skin.  Specimens were inoculated on Sabourauds Dextrose agar containing chloramphenicol. Thirteen fungal species were isolated and identified. The isolated species were: Aspergillus flavus, A. niger, A. terrus, A. nidulans, A. fumigatus, Candida albicans, C. krusei, C. parapsilosis, C. Tropicalis, Curvularia lunata, Fusarium solani, Penicill

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Publication Date
Fri Jan 05 2018
Journal Name
International Journal Of Science And Research (ijsr)
Image Steganography Based on Discrete Wavelet Transform and Chaotic Map, IJSR, Call for Papers, Online Journal
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'Steganography is the science of hiding information in the cover media', a force in the context of information sec, IJSR, Call for Papers, Online Journal

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Publication Date
Sun Dec 01 2019
Journal Name
Indian Journal Of Ecology
Evaluation of maize hybrids, their inbred lines and estimation of genetic divergence based on cluster analysis
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Scopus (4)
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