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jeasiq-639
Design Consolidate Cost Accounting System For Economic Entities
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      The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

    So the study has been prepared for the potentiality  to set and designing Consolidated Costing System that provides relevant  information for proper  decision-making, So the need has been emerged in practical realism to review the costing  system that came with the Consolidated Accounting System specially since increasing the demand for information and the changes that occurs in business environments and the insistence to perform competitive advantageous. 

Al-Kut General  Company For Textile Industries has been selected as a field to apply this study due to its importance on industrial sector level, in addition to experience of the company and its potentialities as well

 Through studying the truth  of current costing system and identifying the weaknesses & strength points ,also create model for a Consolidated Costing System that fits the nature of cost centers and products too.

    The system has been applied and the outputs  has compared  in form that shows the information and the styles that is created from applying the new system shall be more efficient and important in serving  the management to provide all requirements for information.

 

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Agricultural And Statistical Sciences
A COMPARISON BETWEEN SOME HIERARCHICAL CLUSTERING TECHNIQUES
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In this paper, some commonly used hierarchical cluster techniques have been compared. A comparison was made between the agglomerative hierarchical clustering technique and the k-means technique, which includes the k-mean technique, the variant K-means technique, and the bisecting K-means, although the hierarchical cluster technique is considered to be one of the best clustering methods. It has a limited usage due to the time complexity. The results, which are calculated based on the analysis of the characteristics of the cluster algorithms and the nature of the data, showed that the bisecting K-means technique is the best compared to the rest of the other methods used.

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Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
The Key Role of Bone Function Markers in Patients with Type (II) Diabetes Mellitus
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      Complications associated with diabetes are a consequence of acute disturbance in glucose metabolism in a human body. The most significant complication of diabetes is bone disorders which contributes to high levels of bone disability. This study included 118 diabetic patients, 56 males, 62 females, and 60 healthy non-diabetic controls, 30 males, 30 females. The patients and controls were age matched. Circulating levels of bone function markers (osteoprotegerin, vitamin D, PTH, total calcium and inorganic phosphorus) were determined in all subject groups. The data obtained from this study showed that the serum levels of osteoprotegerin had significantly increased in both diabetic male & female in both age ranges which were 4

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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
Maximal Ideal Graph of Commutative Rings
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In this paper, we introduce and study the notion of the maximal ideal graph of a commutative ring with identity. Let R be a commutative ring with identity. The maximal ideal graph of R, denoted by MG(R), is the undirected graph with vertex set, the set of non-trivial ideals of R, where two vertices I1 and I2 are adjacent if I1 I2 and I1+I2 is a maximal ideal of R. We explore some of the properties and characterizations of the graph.

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and Characterization of New Mesomorphic Azo Compounds and Study their Photoluminesecence Properties
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The preparation of a new Azo compounds of highly conjugated dimeric and polymeric liquid crystal to achieve the crystalline characteristics Which have structures assigned based on elemental analysis, IR 1HNMR and CHNS-O while mesogenic properties have been set for DSC and hot-stage polarizing optical microscopy. The compounds show enantiotropicnematic phase being displayed. The compounds show photoluminescence properties in the organic solution at room temperature, with the fluorescence band centered around 400 nm.

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Publication Date
Wed Feb 02 2022
Journal Name
Iraqi Journal Of Science
Study the Effect of Deposition Location on the Optical Properties of CuO Absorption Layer Prepared by Fully Computerized Spray Pyrolysis Deposition
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The Topography, Physical and Optical properties of as-deposited copper oxide CuO absorption layer sprayed using homemade fully computerized CNC spray pyrolysis deposition technique at different deposition speed are reported. These layers are characterized by UV-Visible spectrophotometer, optical microscope, and thickness monitor studies. The optical transmittance study indicates that these layer exhibit high absorption coefficient in the visible range. The optical band gap is found to be at about at speeds (3,6 mm/s). Better homogeneity in CuO layer is found at the speed 5 mm/s. The film thickness lies within the 129-412 nm range.

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Publication Date
Wed Sep 12 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Network Performance Analysis Based on Network Simulator NS-2.
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     NS-2 is a tool to simulate networks and events that occur per packet sequentially based on time and are widely used in the research field. NS-2 comes with NAM (Network Animator) that produces a visual representation it also supports several simulation protocols. The network can be tested end-to-end. This test includes data transmission, delay, jitter, packet-loss ratio and throughput. The Performance Analysis simulates a virtual network and tests for transport layer protocols at the same time with variable data and analyzes simulation results based on the network simulator NS-2.

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Educational Thought of the Chief Justice Badr Al-Din Ibn- Jamaah
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The ideas and principles formulated by Ibn-Jamaah in the field of education occupy a central place in the historical origins of education for Muslims. These views and principles have an active role in the educational reorganization that the Islamic world aspires to. These ideas have had a great impact on the educational process that had preceded the opinions of Russo, Pestalutzi, Fruel, Herbert, and Dewey. Moreover, we have seen that the Sheikh of Ibn-Jamaah has taken part in formulating the origins of education and leadership.

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Effect of Green-biosynthesis Aluminum Nanoparticles (Al NPs) on Salmonella enterica Isolated from Baghdad City
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This study is aimed to Green-synthesize and characterize Al NPs from Clove (Syzygium aromaticum
L.) buds plant extract and to investigate their effect on isolated and characterized Salmonella enterica growth.
S. aromaticum buds aqueous extract was prepared from local market clove, then mixed with Aluminum nitrate
Al(NO3)3. 9 H2O, 99.9% in ¼ ratio for green-synthesizing of Al NPs. Color change was a primary confirmation
of Al NPs biosynthesis. The biosynthesized nanoparticles were identified and characterized by AFM, SEM,
EDX and UV–Visible spectrophotometer. AFM data recorded 122nm particles size and the surface roughness
RMs) of the pure S. aromaticum buds aqueous extract recorded 17.5nm particles s

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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Impact of SARS-COV-2 Variants on the Infection Severity among Iraqi Patients
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     Severe acute respiratory corona viruses (SARS-COVs) are a particular category of RNA viruses that have emerged as a potential danger to the human population, triggering epidemics and pandemics that have resulted in catastrophic human mortality. The SARS-CoV2, responsible for the COVID-19 pandemic that began on December 12, 2019 in Wuhan, China, has been linked to bats. A new SARS-CoV-2 variant appeared in late December 2020. Mutations with variants continued to appear until the time of this study. Thus, this study aimed to provide a local database among Iraqi patients about SARS-COV-2 variants as there have been very few local studies documenting its existence and its relationship with the progression and severity of infection.

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Physics: Conference Series
Mineralogy of Sand Fraction in Selective Soil Sections in Baghdad City
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Abstract<p>This study has been undertaken to investigate the mineralogical properties and morphological features of sand fraction in some soils of Baghdad / Iraq.The morphological features of sand fractions were studied by Polarized optical microscope. Results have shown that the grains of these minerals from samples of sands have different colors, those from the surface horizons have dark brownish spots, due to staining by organic matter, and have a yellowish– to yellowish brown spots due to accumulation of Iron oxides.Results of light minerals indicated that quartz is dominant due to effect of parent material of these soils. Two types of opaque minerals (black and brown) are found, whereas t</p> ... Show More
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