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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
Sun Nov 01 2015
Journal Name
Journal Of Engineering
Effect of Wood Flour Addition on the Pore Volume and BET Surface Area Properties of the Prepared Gamma Alumina (ɤ-Al2O3) Extrudates Used in Catalyst Carriers
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The effect of Wood Flour addition to the gamma alumina powder used in the preparation of gamma alumina (ɤ-Al2O3) catalyst carrier extrudates on the pore volume and BET surface area physical properties was investigated. Two parameters which are size of wood flour particles and its quantity were studied. The sizes of wood flour particles used are 150 µm, 212 µm and 500 µm and the weight percentage added to the gamma alumina powder during the preparation of the extrudates are (1%, 3%, 5% and 10%). The results showed that the addition of wood flour to the gamma alumina powder in order to get gamma alumina extrudates used as catalyst carrier is one of the successful methods to improve the pore volume

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Publication Date
Sun Jan 04 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of plasma treatment on shear bond strength of soft denture liner with two different types of denture base material (heat cure and light cure)
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Background: In this study we evaluate the effect of plasma treatment (oxygen and argon) gas in two different exposure times on the surface of heat cure and light cure acrylic resin. Materials and method: 100 specimens of heat cure and light cure acrylic resin were fabricated. The measurements of the samples were (75mm, 25mm and 4.5mm) length, width and depth respectively with stopper of 3mm depth. Two types of gas used oxygen and argon in (5,10) min by using (DC-glow discharge plasma device) then we apply cold cure soft lining material, with the help of Instron machine we test the shear stress value. Results: A highly significant effect after argon and oxygen gases treatment in both 5 and 10 min exposure times on shear bond strength to soft

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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 Jan 04 2026
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 Jan 04 2026
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
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 Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the procedures of the Banking Compliance Controller on the decision to grant credit and default: Applied research in a sample of Iraqi banks
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Abstracts:

The Central Bank is the backbone of the banking system as a whole, and in order to maintain the banking system, one of the most important functions that the Central Bank performs is the function of supervising and controlling banks, with several tools and methods, and one of the most important of these tools is its creation of the function of a compliance observer, which obligated commercial banks to appoint a person in A bank that performs this function according to certain conditions and granting it some powers that would build a sound and compliant banking system. The function of the compliance observer is to follow up on the bank’s compliance with the instructions and decisions issued by

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Publication Date
Sun Jan 04 2026
Journal Name
Al-fatih Journal
The impact of training on the sand development in the carrying(Speed ​​and power performance) BalambarzhEmpirical researchOn the young players Basra Balambarzh
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تعد المبارزة أحد الألعاب الرياضية التي يتأثر فيها الأداء بتطور القدرات الخاصة بالأداء ومنها تحمل (سرعة وقوة الأداء ),وأن أكثر الأساليب السابقة في تدريب تطوير تحمل(سرعة وقوة الأداء) بالمبارزة تكون على ارض صلبة مثل الخشب والألمنيوم آو الإسفلت وفي بعض القاعات يكون التارتان, وظل هذا الأسلوب لفترات طويلة في العراق ،حيث تستخدم تدريبات الإثقال التي تعمل على تنمية تحمل القوة . أما في الوقت الحاضر فقد ظهر اتجاه حديث في

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