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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
Wed Jan 01 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
The effect of sensory- motor training by perceptual sensory apparatus on development of some special physical and mechanical abilities for 100 m. racers under 20 years
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Impact Resistance training with and against the trajectory of the motor in some physical abilities and the BioA 100-meter, mechanical racing run for young people. That Training Jogging for different distances Melt -Rubber ropes According to direction and reversed movement With Obligations To the border of scientific of components Pregnancy Training represents to a training trend Aimed To Events Developments In The link between Starting and running, According to the specific mechanical requirements Have It Of Development of force Explosive and quick and their components which To give Border To the level Special speed for Stages Sprint run 100 m and amounts Efforts Required instantaneous powers. Noted Researcher In That Over there Repeat For

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Publication Date
Sun Nov 09 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation the effect of nano-fillers (TiO2, AL2O3, SiO2) addition on glass transition temperature, E-Moudulus and coefficient of thermal expansion of acrylic denture base material
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Background: The PMMA polymer denture base materials are low in thermal and strength properties. The aim of the study was to investigate the change in glass transition temperature, E-Moudulus and coefficient of thermal expansion of acrylic denture base material by addition of Al2O3, TiO2 and SiO2nano-fillers in 5% by weight. Materials and methods: The type of polymerization is free radical bulk polymerization. one hundred twenty (120) specimens were prepared , the specimens were divided into four groups according to the material had been added (one control and three for Al2O3, TiO2 and SiO2nanocomposite) each group was subdivided in to three groups according to the test had been done on it, the degree of transition (Tg) was measured by The d

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Publication Date
Sun Nov 09 2025
Journal Name
University Of Anbar Sport And Physical Education Sciences
Anxiety and its relationship to the performance of the front hand hop followed by an anterior spherical flip with a half lap on the jumping platform
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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
The effect of changing the evacuated tube tilt angle and the fluid of the solar collector on the performance of a hybrid solar air conditioning system
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In the hybrid coolingsolar systems , a solar collectoris used to convertsolar energy intoheat sourcein order to super heat therefrigerant leave thecompressor,andthisprocess helpsin the transformation ofrefrigerant state from gaseous statetothe liquid statein upper two-thirdsof thecondenserinstead of the lower two-thirdssuchas in thetraditional air-conditioning systems and this willreduce theenergyneeded torun the process ofcooling.In this research two hybrid air-conditioning system with an evacuated tube solar collector were used, therefrigerant was R22 and the capacity was 2 tons each.The tilt angle of the evacuated tube solar collector was changed and the solar collector fluid was replaced into oil instead of water.A comparison wasi

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of economic factors on the appearance of unequal costs and rationalization of operational decision: An applied research in Wasit State Company for Textile Industries
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There is a set of economic factors that affect the rationalization of decisions on unexploited resources within the economic unit and here determines the problem of the search for the question of what economic factors cause the emergence of asymmetric costs, and aims to identify these factors in the costs of adjustment to resources, change in The size of the activity of the economic unit, the general trend of sales change in the previous period, and the economic level of the country. Rh measure the impact of these factors on economic unity, and taking into consideration the impact when formulating decisions.

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Risk of non-compliance and its impact on the profitability of Islamic banks: (Applied res earch in the Islamic Cooperation Bank)For the years (2016-2012)
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This research deals with the risks of non-compliance and its impact on the profitability of Islamic banks. Research variables were measured and analyzed as the risk of non-compliance as an independent variableand profitability as a dependent variable. The profitability was measured by three indicators ((rate of return on assets, rate of return on equity and rate of return on Total deposits)) The results of the research showed a significant relationship between the risk of non-compliance and the rate of return on assets and rate of return on total deposits, while there was no relationship between the risk of non-compliance and rate of return on ownership. The research recommended that the senior management of the Islamic Investment Bank s

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Addition Different Levels of Kojic Acid and Sodium Alginate as a substitutes of conventional Antibiotic on the Characteristics of Cryopreserved Semen of Buffalo Bulls
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Abstract<p>This experiment examined the effects of adding sodium alginate and KOJIC acid as substitutes of Conventional antibiotics to soybean lecithin extender on the characteristics of cryopreserved and frozen buffalo bull semen, as well as evaluation of their additions as antibiotics that to help lowering the microbial load. Following the collection and dilution of in the soybean lecithin extender, the experimental treatments were separated into five groups, as follows: T1: (control-) without adding any antibiotics; T2: (control+) adding the conventional antibiotics Gentamicin 0.4 IU and Tylosin 0.08 IU per 100 ml; T3: adding Kojic acid at (0.06 g/L) T4: adding sodium alginate at (0.6 mg/mL)T</p> ... Show More
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Publication Date
Sun Jan 01 2017
Journal Name
البحوث التربوية والنفسية
the effect of an educational -learning programe according to the concepts of renewable energy and nanotechnology on technological enlightenment among students of the che chemistry department
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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Impact of alkaloids extract of Moringa olievera Lam. leaves on the development, fertility and demography of the southern cowpea beetle insect Callosobruchus maculatus (F.) (Coleoptera: Bruchidae)
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The Southern Cowpea Beetle Callosobruchus maculatus (F.) is one of the most widespread insect pests of stored legumes, causing a considerable loss during storage, decreasing the net weight of the crops, and resulting in reduced the quality of the crops. This study has been conducted to determine the lifetime, fertility and life table parameters of C. maculatus by using an alkaloids extract from Moringa oleifera leaves at different concentrations 1000, 2000, and 3000 ppm. The result was shown that the lowest survival rate was 49% at a concentration of 1000, 2000 ppm, as compared with the control which was 77%. The lowest reproductive rate (Ro) was 4.76 female/female/generation at the concentration of 1000 ppm, c

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Academic Accreditation From The point Of view The Teaching Staff Of Iraqi Expatriates And Its Impact On Strategic Performance Of Institutions Of Higher Education - Field Research
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Abstract

       The Research Includes Two Variables : First , Academic Accreditation with his dimensions ( Educational Context , Educational Inputs , Educational Process , Educational Outputs , Feedback ) , And The Second : Strategic Performance With His dimensions ( Financing , Satisfaction Stakeholders , Internal Processes , Learning And Growth ) , The Research Highlights On The Academic Accreditation System Which Is Considered A Major And Important Systems Can Through Which Administration Of Activities And Programs Institutions Of Higher Education , As This research aims to determine his relationship And The Extent Of Its Effect In The Strategic Performance , And It Includes The Research C

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