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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 Jun 20 2021
Journal Name
Baghdad Science Journal
Community Perception on Smart Engagement: Case of Kubang Pasu Local Government
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Implementing smart community engagement should consider careful planning and collaboration with numerous stakeholders, including the community. The technology and program must be designed to frame its purpose and should link back to specific goals of implementing smart community engagement. Digital services do not guarantee a smart engagement between the community and the local government. This is the case for the Kubang Pasu local government where several online services have been provided in their attempt to implement the smart community concept. However, understanding on the preferences of features and requirements of existing web-based systems and the impact of these systems is lacking. Therefore, a perception study needs to be condu

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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Modified Hybrid Nanoparticles on the Properties of Base Oil
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Nanomaterials have an excellent potential for improving the rheological and tribological properties of lubricating oil. In this study, oleic acid was used to surface-modify nanoparticles to enhance the dispersion and stability of Nanofluid. The surface modification was conducted for inorganic nanoparticles (NPs) TiO₂ and CuO with oleic acid (OA) surfactant, where oleic acid could render the surface of TiO2-CuO hydrophobic. Fourier transform infrared spectroscopy (FTIR), and Scanning electron microscopy (SEM) were used to characterize the surface modification of NPs. The main objective of this study was to investigate the influence of adding modified TiO₂-CuO NPs with weight ratio 1:1 on thermal-physical propertie

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Publication Date
Sat Jul 01 2000
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NOTES ON SOME MITES UNDER CERTAIN FIELD CROPS IN CENTRAL IRAQ
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A study of some mite species of alfalfa. wheat, and barley was conducted in central Iraq.
The mites were extracted using a tullgren funnel method. Twelve species were recorded. 10 of
them belong to suborder Trombidiformes and 2 belong to suborder Sarcoptiforms. Three
mites, Irnpar(pes hystricinus, Scutacarus longitarsus, and Rhizoglyphus echin opus are new
records for Iraqi mite fauna, and 11 are new host records in alfalfa soil.

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Publication Date
Tue May 01 2012
Journal Name
Iraqi Journal Of Physics
Nano-Scale core effects on electronic structure properties of gallium arsenide
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Ab – initio density function theory (DFT) calculations coupled with Large Unit Cell (LUC) method were carried out to evaluate the electronic structure properties of III-V zinc blend (GaAs). The nano – scale that have dimension (1.56-2.04)nm. The Gaussian 03 computational packages has been employed through out this study to compute the electronic properties include lattice constant, energy gap, valence and conduction band width, total energy, cohesive energy and density of state etc. Results show that the total energy and energy gap are decreasing with increase the size of nano crystal . Results revealed that electronic properties converge to some limit as the size of LUC increase .

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Publication Date
Thu Jun 25 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effects of Vitamin D3 on Methotrexate- Induced Jejunum Damage in Rats
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Both methotrexate and vitamin D3 are used in combination for the treatment of various diseases. The aim of this study is to highlight the effect of vitamin D3 on methotrexate-induced jejunum damage using biochemical and   histopathological  studies. Seven groups of both sexes of rats were selected and treated as follows: (Group I and Group II) : control 1,control 2 (I.P normal saline) daily for 14 and 21 days respectively ; (Group III and Group IV) :vitamin D3 groups (500 IU/rat/day) orally for 14 and 21 days, respectively;(Group V): once daily dose of methotrexate 20mg/kg, I.P injected for 4 days;(Group VI):vitamin D3 (500 IU/rat/day) once daily for 14 days and methotrexate (20 mg/kg I.P) injected only at day 10;.(Group

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Publication Date
Fri Jan 01 2021
Journal Name
E3s Web Of Conferences
Effect of Halabjah Earthquake on Al-Wand Earth Dam: Numerical Analysis
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The Halabja earthquake occurred on 12/11/2017 in Iraq, with a magnitude of 7.3 Mw, which happened in the Iraqi-Iranian borders. This earthquake killed and injured many people in the Kurdish region in the north of the country. There is no natural disaster more dangerous than earthquake, especially it occurs without warning, great attention must be paid to the impact of earthquakes on the soil and preparing for a wave of earthquakes. Numerical modeling using specific elements is considered a powerful tool to investigate the required behavior of structures in Geotechnical engineering, and the main objective of this is to assess the response of the Al-Wand dam to the Halabja earthquake, as this dam is located in an area that has been su

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Engineering
Wind Interference Effect for Overall Design Load on Mid-Rise Building
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The constructed building in the urban area is subject to wind characteristics due to the influence of surrounding buildings. The residential complexes currently being built in Iraq represent a case study for the subject of this research. Therefore, the objective of this study is to identify the interference effect because of adjacent buildings effects on the mid-rise building. The speed and pressure of the wind have been numerically simulated as well as wind load has been simulated by using a virtual wind tunnel which is available in Autodesk Robot Structural Analysis, RSA, software. Two identical adjacent buildings have been simulated and many coefficients were included in this study such as the spacing, directionality,

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Publication Date
Sat Apr 06 2024
Journal Name
Indian Journal Of Physics
Investigating the effect of alternating voltage frequency on plasma jet parameters
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Publication Date
Sun Sep 01 2019
Journal Name
Civil Engineering Journal
Effect of PolyPhosphoric Acid on Rutting Resistance of Asphalt Concrete Mixture
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The action of high repeated trucks load associated with dramatically elevated ambient temperatures leads to the most harmful distress in asphalt pavements occurred in Iraq known as rutting. Essentially, it is produced from the accumulation of irrecoverable strains, which mainly occurred in the asphalt layers. That visually demonstrated as a longitudinal depression in the wheel paths as well as small upheavals to the sides. Poly Phosphoric Acid (PPA) has been used as a means of producing modified asphalt binders and the interest to use it has increased in recent years. The PPA provides modified asphalt binder, which is relatively cheaply produced compared to polymer-modified asphalt. In this paper, PPA was used by three-percentages 1

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Publication Date
Wed Jul 17 2019
Journal Name
Aip Conference Proceedings
The interpolation effect on the spare sinogram for 3D image reconstruction
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The effect of using three different interpolation methods (nearest neighbour, linear and non-linear) on a 3D sinogram to restore the missing data due to using angular difference greater than 1° (considered as optimum 3D sinogram) is presented. Two reconstruction methods are adopted in this study, the back-projection method and Fourier slice theorem method, from the results the second reconstruction proven to be a promising reconstruction with the linear interpolation method when the angular difference is less than 20°.

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