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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
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Inhibitory Effect of Gallic Acid on Human Serum Cholinesterase
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The dried fruit peel of pomegranate in Punicaceae family was fractionated chromatographically on Sephadex-LH-20 column .Gallic acid (trihydroxybenzoic acid) and its related galloyl esters such as gallotannin(i.e. β-penta-O-galloyl–D-glucose) were obtained homogenously. Different concentrations of gallic acid and gallotannin  were used to determine their inhibitory effect on human serum cholinesterase. The enzyme activity was measured according to the method reported by the WHO .The inhibitory effect of these compounds  on the activity of human serum cholinesterase have been studied in vitro .The inhibitory effect was remarkably clear with increasing concentration of gallic acid .Whereas galloyl ester showed n

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Publication Date
Wed May 17 2023
Journal Name
Journal Of Engineering
Design of a Differential Chaotic on-off keying communication system
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Among the available chaotic modulation schemes, differential chaos shift keying (DSCK) offers the perfect noise performance. The power consumption of DCSK is high since it sends chaotic signal in both of 1 and 0 transmission, so it does not represent the optimal choice for some applications like indoor wireless sensing where power consumption is a critical issue. In this paper a novel noncoherent chaotic communication scheme called differential chaos on-off keying (DCOOK) is proposed as a solution of this problem. With the proposed scheme, the DCOOK signal have a structure similar to chaos on-off keying (COOK) scheme with improved performance in noisy and multipath channels by introducing the concept of differential coherency used in DCS

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The Effect Of Thickness on The Optical Properties Of ZnS
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Zinc sulfide(ZnS) thin films of different thickness were deposited on corning glass with the substrate kept at room temperature and high vacuum using thermal evaporation technique.the film properties investigated include their absorbance/transmittance/reflectance spectra,band gap,refractive index,extinction coefficient,complex dielectric constant and thickness.The films were found to exhibt high transmittance(59-98%) ,low absorbance and low reflectance in the visible/near infrared region up to 900 nm..However, the absorbance of the films were found to be high in the ultra violet region with peak around 360 nm.The thickness(using optical interference fringes method) of various films thichness(100,200,300,and 400) nm.The band gap meas

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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
On Solving Hyperbolic Trajectory Using New Predictor-Corrector Quadrature Algorithms
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In this Paper, we proposed two new predictor corrector methods for solving Kepler's equation in hyperbolic case using quadrature formula which plays an important and significant rule in the evaluation of the integrals. The two procedures are developed that, in two or three iterations, solve the hyperbolic orbit equation in a very efficient manner, and to an accuracy that proves to be always better than 10-15. The solution is examined with and with grid size , using the first guesses hyperbolic eccentric anomaly is and , where is the eccentricity and is the hyperbolic mean anomaly.

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Publication Date
Sat Dec 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effect of In-situ Stress on Hydraulic Fractures Dimensions
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Understanding of in-situ stress profiles and orientations plays a vital role in designing a successful hydraulic fracturing treatment. This paper is an attempet to examine the effect of lithology and in situ stress on geometery of hydraulic fractures. A hydraulic fracturing design simulator software called FracproPT with various capabilities for designing most of hydraulic fracture was used for  simulate and optimize the hydraulic fracturing. For studying purpose,  three different cases of stress gradient contrast between different formations  are considered in this study (0.4, 0.5 and 0.75 psi/ft). The results obtained from the simulator showed that  lithologies surrounding the pay zone have an effect on the fracture

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Publication Date
Wed Jan 01 2014
Journal Name
International Journal Of Recent Scientific Research
Tamsulosin hudrochloride (flomax) effects on fertility of albino male mice
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Aim: To evaluate the side effects of Tamsulosin hydrochloride in fertility of experimental rats. Materials and methods: three groups of mice were used. First and second groups were injected [intraperitoneal (I.P.)] daily for 42 with 8 and 16 µg /kg mouse body weight (kg.b.wt) of Tamsulosin hydrochloride, respectively. Third group was injected with PBS (control). Several biological and histopathological studies were conducted on rat groups. Results: Significant decrease in number, motility and viability of epididymal sperm post injection with 16 µg /kg.b.wt, while injection with 8 µg /kg.b.wt reduced significantly, percentage of viability of sperm as compared with the control group. High percentage of abnormal sperm was observed in mice t

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Publication Date
Mon Mar 07 2022
Journal Name
Construction Research Congress 2022
Annual Revenue’s Influence on the Safety Performance of Construction Firms
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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
Short-term effect of ultrasound therapy on stiffness elbow joint
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Elbow stiffness is hard to treat and commonly resulted from trauma or degenerative arthritis. This study aimed to demonstrate the effectiveness of using ultrasound therapy in management of stiff elbow joint resulted from several etiological factors. A total number of 42 patients (35 male and 7 female) allocated randomly from the Department of Physiotherapy at Al-yarmouk Teaching Hospital during 2013. Each patient examined physically by physiotherapist taking in consideration the measurement of the joint movement angle using goniometer in flexion and the extension, and the pain score using visual analogue scale (VAS). Ultrasound therapy initiated thrice weekly for two weeks. At the time of entry, the means degree of flexion and extension

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Publication Date
Fri Feb 01 2019
Journal Name
Plant Archive
EFFECT OF ND:YAG (1064NM) ON STAPHYLOCOCCUS AUREUS ISOLATED FROM WOUNDS
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Between October and December 2018, 27wounds and burn swab specimens were collected by laboratories at Al-Yarmook hospital, and cultured on Mannitol salt agar. the isolate was subjected to Nd: YAG laser in different power (400mJ, 500mJ, 800mJ and 900mJ). In general the laser showed effect on bacterial growth that reach to complete killing, the statistical analysis showed that there is weak correlation between laser at 400mJ with killed percentage. While in 500mJ its exhibit complete correlation with killing percentage, this correlation was decreased with increasing in power to 800mJ and 900Mj.

Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Determination The Effect of ZnO on Iraqi Bentonite Surface Properties
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Bentonite is widely used in industrial applications. The present study reports the effect of adding different weights of ZnO to the Iraqi bentonite, on surface area, pore volume and real density. These surface properties were evaluated for pure and modified bentonite. The modification was made by adding different ZnO weights such as; ( 0.5%, 1%, 5%, 10% ). The effect of heat exposing for all modified clay samples at 500 ?C have been also evaluated. The results show that the addition of 0.5% ZnO leads to increase the surface area percentage about 36%, increase pore volume percentage about 5.48% and increase the real density percentage about 27.116%. When the samples exposed to 500 ?C, their surface area and pore volumes have been decreased a

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