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Designing system cost for water pollution plants in mayoralty of Baghdad
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          There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle vitality received financial statements of broad interest from various government agencies, the community and even international The cost of access to safe drinking water is one of the vital issues for these entities.

The research was to design the system costs a special water purification plants to develop the work of this department and to achieve the goals set forth in the law and meet the requirements of international organizations and the need of the circuit itself. It was in this research compared the cost per square meter of water between that which is calculated in a manner total (by dividing all expenses during the year on the production of water or sold during the same year), however, which was calculated according to the scientific origins of cost accounting.

The most important conclusions of the research that he is no longer any reports forcost accounting since the establishment of a special section of it, has not been preparing the trial balance for the year 2013. , And separation of the production costs for marketing costs and administrative kills to reduce the costs of non-value per unit neither of economic nor to the public the beneficiary of these services.That deviates from cost centers to objectively kills Tdid fairer costs and thus does the responsibility of accounting systems, monitoring and evaluation of performance.

The most important recommendations, the development of cost accounting system and its reliance on cost allocation activity and identify activities that adds value from those that do not add value and reduce costs and develop the work of the department.

 

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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY THE INHIBITION ACTIVITY OF PURIFIED BACTERIOCIN FROM LOCAL ISOLATION Lactococcuslactis ssp. lactisagainst SOME PATHOGENIC BACTERIAL SPECIES ISOLATED FROM CLINICAL SAMPLES: دراسة الفعالية التثبيطية للبكتريوسين المنقى من العزلة المحلية Lactococcuslactis ssp. Lactis تجاه بعض البكتريا الممرضة المعزولة من عينات سريرية
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This study aimed to study the inhibition activity of purified bacteriocin produced from the local isolation Lactococcuslactis ssp. lactis against pathogenic bacteria species isolated from clinical samples in some hospitals Baghdad city. Screening of L. lactis ssp. Lactis and isolated from the intestines fish and raw milk was performed in well diffusion method. The results showed that L. lactis ssp. lactis (Lc4) was the most efficient isolate in producing the bacteriocin as well observed inhibitory activity the increased that companied with the concentration, the concentration of the twice filtrate was better in obtaining higher inhibition diameters compared to the one-fold concentration. The concentrate

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Publication Date
Sat Sep 25 2021
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization Of Some Metal Complexes With 3-(Benzo[d]Thaizole-2-Yl)-9-Oxo-6,7,7a,9-Tertrahydro-2H-2,10:4,7-Diepoxyfuro [3,2-f][1,5,3] Dioxazonine–2,4 (3H)–Dicarboxylic Acid. Hydro-chloride (L–as–am) and Study their Biological Activity
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The reaction of 2-amino-benzothiazole with bis [O,O-2,3,O,O – 5,6 – (chloro(carboxylic) methiylidene) ] – L – ascorbic acid (L-AsCl2) gave new product 3-(Benzo[d]Thaizole-2-Yl) – 9-Oxo-6,7,7a,9-Tertrahydro-2H-2,10:4,7-Diepoxyfuro [3,2-f][1,5,3] Dioxazonine – 2,4 (3H) – Dicarboxylic Acid, Hydro-chloride (L-as-am)), which has been insulated and identified by (C, H, N) elemental microanalysis (Ft-IR),(U.v–vis), mass spectroscopy and H-NMR techniques. The (L-as am) ligand complexes were obtained by the reaction of (L-as-am) with [M(II) = Co,Ni,Cu, and Zn] metal ions. The synthesized complexes are characterized by Uv–Visible (Ft –IR), mass spectroscopy molar ratio, molar conductivity, and Magnetic susceptibility techniques. (

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Publication Date
Mon Aug 19 2024
Journal Name
Journal Of Metastable And Nanocrystalline Materials
The Structural, Magnetic, and Electrochemical Properties of Composite PAni/Co<sub>0.2</sub>Mn<sub>0.8</sub>Fe<sub>2</sub>O<sub>4</sub>
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The current work concerns preparing cobalt manganese ferrite (Co0.2Mn0.8Fe2O4) and decorating it with polyaniline (PAni) for supercapacitor applications. The X-ray diffraction findings (XRD) manifested a broad peak of PAni and a cubic structure of cobalt manganese ferrite with crystal sizes between 21 nm. The pictures were taken with a field emission scanning electron microscope (FE-SEM), which evidenced that the PAni has nanofibers (NFs) structures, grain size 33 – 55 nm, according to the method of preparation, where the hydrothermal method was used. The magnetic measurements (VSM) that were conducted at room temperature showed that the samples had definite magnetic properties. Additionally, it was noted that the saturation magnetizatio

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Publication Date
Wed May 11 2022
Journal Name
مجلة معارف للعلوم القانونية والاقتصادية
التصرفات القانونية الواردة على الجزء المفرز( الشقة ) في نظام الاسكان العمودي
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الملخص ان حق الملكية هو الحق الاوسع نطاقا يمنح صاحبه صلاحية ممارسة السلطات كافة ويكون محل هذه السلطات كل ما يملك الشخص سواء كان شقه او طبقة اسوة بالعقارات الاخرى كدار للسكن او ارض ، ومن اهم هذه السلطات واوسعها نطاقا ( هو سلطة التصرف ). تعد هذه السلطة جوهر حق الملكية وأخطر السلطات الممنوحة للمالك كونه بواسطتها يمكنه الاستغناء عن ملكه بأي تصرف ناقل له كالبيع أو الهبة او الوصية مثلا ، ولأهمية هذه السلط

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Political Text and Its Translation into Arabic: El texto político y su traducción del español al árabe
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      Field of translation is sampled with many types of translation, such as the literary, scientific, medical, etc. The translation of grammatical aspects has always been with difficulties.

Political translation is the focus here. There are many general problems faced by translators when translating political texts from Arabic into Spanish. The aim here is to clarify the definition of functions or terms within the text, and to arrive at the correct from of translation of such texts from Spanish into Arabic.  It is worth mentioning that the paper is of two parts: the first exemplifies what is meant by translation, the prerequisites of a translator, along with mentioning the methods followed&nbs

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Publication Date
Sat Dec 02 2017
Journal Name
Al-khwarizmi Engineering Journal
Direction Finding Using GHA Neural Networks
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 This paper adapted the neural network for the estimating of the direction of arrival (DOA). It uses an unsupervised adaptive neural network with GHA algorithm to extract the principal components that in turn, are used by Capon method to estimate the DOA, where by the PCA neural network we take signal subspace only and use it in Capon (i.e. we will ignore the noise subspace, and take the signal subspace only).

 

 

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
King Khalid University towards Strategies Compatible with Brain-Based Learning (BBL)
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The study aimed to reveal the level of knowledge and tendencies of high- study students specializing in curriculum and teaching methods at King Khalid University towards harmonious strategies with brain-based learning (BBL). And Then, putting a proposed concept to develop knowledge and tendencies of high-study students specializing in curriculum and teaching methods at King Khalid University towards harmonious strategies with Brain-based learning (BBL). For achieving this goal, a cognitive test and a scale of tendency were prepared to apply harmonious strategies with brain-based learning. The descriptive approach was used because it suits the goals of the study. The study sample consisted of (70) male and female students of postgraduate

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Publication Date
Tue Jul 20 2021
Journal Name
Materials Science Forum
Red Laser Irradiation Effect on the Structural Properties of MawsoniteCu<sub>6</sub>Fe<sub>2</sub>SnS<sub>8</sub> [CFTS] Thin Films Deposited via Semi-Computerized Spray Pyrolysis Technique
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The existing investigation explains the consequence of irradiation of violet laser on the structure properties of MawsoniteCu6Fe2SnS8 [CFTS] thin films. The film was equipped by the utilization of semi-computerized spray pyrolysis technique (SCSPT), it is the first time that this technique is used in the preparation and irradiation using a laser. when the received films were processed by continuous red laser (700 nm) with power (>1000mW) for different laser irradiation time using different number of times a laser scan (0, 6, 9, 12, 15 and 18 times) with total irradiation time (0,30,45,60,75,90 min) respectively at room temperature.. The XRD diffraction gave polycrysta

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
The substitutions of Strontium by yttrium and their effects on Bi<sub>2</sub>Sr<sub>2</sub>-<sub>x</sub>Y<sub>x</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>10</sub>+<sub>δ</sub> superconducting compound
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Abstract<p>Superconducting compound Bi<sub>2</sub>Sr2-<sub>x</sub>Y<sub>x</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>10+δ</sub> were Synthesized by method of solid state reaction, at 1033 K for 160 hours temperature of the sintering at normal atmospheric pressure where substitutions Yttrium oxide with Strontium. When Y2O3 concentration (0.0, 0.1, 0.2, 0.3, 0.4 and 0.5). All specimens of Bi<sub>2</sub>Sr<sub>2</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>10+δ</sub> superconducting compounds were examined. The resistivity of electrical was checked by the four point probe technique, It was found th</p> ... Show More
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Publication Date
Sun Jun 30 2024
Journal Name
Journal Of Interdisciplinary Mathematics
α–connected fibrewise topological spaces
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The theory of Topological Space Fiber is a new and essential branch of mathematics, less than three decades old, which is created in forced topologies. It was a very useful tool and played a central role in the theory of symmetry. Furthermore, interdependence is one of the main things considered in topology fiber theory. In this regard, we present the concept of topological spaces α associated with them and study the most important results.

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