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The Effect Of Time Driven Activity Based Costing in Pricing Decisions
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The research aims to demonstrate the impact of TDABC as a strategic technology compatible with the rapid developments and changes in the contemporary business environment) on pricing decisions. As TDABC provides a new philosophy in the process of allocating indirect costs through time directives of resources and activities to the goal of cost, identifying unused energy and associated costs, which provides the management of economic units with financial and non-financial information that helps them in the complex and dangerous decision-making process. Of pricing decisions. To achieve better pricing decisions in light of the endeavor to maintain customers in a highly competitive environment and a variety of alternatives, the research chooses a random sample represented by the Kufa cement plant in Najaf, including an intentional sample represented by advanced, intermediate and operational administrative cadres as well as accounting cadres of (67) individuals to reach results This effect, and then analyzing the data using the statistical program (SPSS) for the purpose of testing research hypotheses, and a set of other statistical measures.

The research reached a set of results, the most important of which is that TDABC has a positive effect in supporting pricing decisions through its contribution to providing financial and non-financial information through which it can achieve a reduction in costs. As for the recommendations presented by the current research, it is understood that TDABC should be applied in the research sample due to its accuracy in allocating indirect costs, identifying and measuring unused energy costs, and contributing to providing support for pricing decisions.

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Publication Date
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Effect of Solid Particle Properties on Heat Transfer and Pressure Drop in Packed Duct
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This work examines numerically the effects of particle size, particle thermal conductivity and inlet velocity of forced convection heat transfer in uniformly heated packed duct. Four packing material (Aluminum, Alumina, Glass and Nylon) with range of thermal conductivity (from200 W/m.K for Aluminum to 0.23 W/m.K for Nylon), four particle diameters (1, 3, 5 and 7 cm), inlet velocity ( 0.07, 0.19 and 0.32 m/s) and constant heat flux ( 1000, 2000 and 3000 W/ m 2) were investigated. Results showed that heat transfer (average Nusselt number Nuav) increased with increasing packing conductivity; inlet velocity and heat flux, but decreased with increasing particle size.Also, Aluminum average Nusselt number is about (0.85,2.

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Publication Date
Sat Jul 11 2026
Journal Name
Al-anbar University Journal Of Law And Political Sciences
The reasons for the fall of sanctions in the decisions and customs provisions in Iraqi law
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Publication Date
Wed Apr 06 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Management using the Six Sigma approach to cost rationalization of activities : Application in the Iraqi mechanical carpet factory
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The textile industries play a prominent role in reviving the national economy, but they are currently suffering from several problems, including the high costs of their activities, the low quality of their production processes, and accordingly, the hexagonal diffraction approach came to help analyze production activities to determine which of them are the most expensive and do not have a benefit or cost greater than Its benefit as a result of waste and losses that accompany its implementation. And by applying to the Iraqi mechanical carpet factory, the research reached several conclusions, the most important of which is the presence of several sources of waste and loss, such as activities and operations that do not add value, whi

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Publication Date
Sun May 12 2019
Journal Name
Al-khwarizmi Engineering Journal
Effect of Quenching Media Variations on the Mechanical Behavior of Martensitic Stainless Steel
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The purpose of this study is designate quenching and tempering heat treatment by using Taguchi technique to determine optimal factors of heat treatment (austenitizing temperature, percentage of nanoparticles, type of base media, nanoparticles type and soaking time) for increasing hardness, wear rate and impact energy properties of 420 martensitic stainless steel. An (L18) orthogonal array was chosen for the design of experiment. The optimum process parameters were determined by using signal-to-noise ratio (larger is better) criterion for hardness and impact energy while (Smaller is better) criterion was for the wear rate. The importance levels of process parameters that effect on hardness, wear rate and impact energy propertie

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Publication Date
Tue Oct 08 2002
Journal Name
Iraqi Journal Of Laser
Effect of Gas Mixture on the Output Characteristics of a CW CO2 Laser
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In this work, the effect of partial amounts of gases in gas mixture of a CW CO2 laser on the output power was investigated. Also their effect on the condition determining the glow-discharge self-sustaining required for pumping the active medium was studied. Two fit relations were derived to predict the output laser power and the electric field to unit pressure ratio as functions to the partial amounts of gases. Results presented in this work could be used fruitfully to determine some of the optimum operational conditions of glow-discharge low-power CW CO2 lasers.

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Publication Date
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Physics
Effect of Carbon Nanoparticles on the Performance Efficiency of a Solar Water Heater
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Carbon nanoparticles are prepared by sonication using carbon black powder. The surface morphology of carbon black (CB) and carbon nanoparticles (CNPs) is investigated using scanning electron microscopy (SEM). The particles size ranges from 100 nm to 400 nm for CB and from 10 nm to 100 nm for CNPs. CNPs and CB are mixed with silicon glue of different ratios of 0.025, 0.2, 0.05, and 0.1 to synthesis films. The optical properties of the prepared films are investigated through reflectance and absorbance analyses. The ratio of 0.05 for CNPs and CB is the best for solar paint because of its higher solar water heater efficiency and is then added to the silicon glue . Temperature of cold water and temperature of hot water in storage tank were ta

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Photonic Crystal Fiber Pollution Sensor Based on the Surface Plasmon Resonance Technology
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Photonic Crystal Fiber (PCF) based on the Surface Plasmon Resonance (SPR) effect has been proposed to detect polluted water samples. The sensing characteristics are illustrated using the finite element method. The right hole of the right side of PCF core has been coated with chemically stable gold material to achieve the practical sensing approach. The performance parameter of the proposed sensor is investigated in terms of wavelength sensitivity, amplitude sensitivity, sensor resolution, and linearity of the resonant wavelength with the variation of refractive index of analyte. In the sensing range of 1.33 to 1.3624, maximum sensitivities of 1360.2 nm ∕ RIU and 184 RIU−1 are achieved with the high sensor resolutions of 7

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Publication Date
Sun Aug 22 2021
Journal Name
Al–bahith Al–a'alami
DIMENSIONS OF MEDIA POLICY IN SATELLITE CHANNELS DIRECTED FROM THE POINT OF VIEW OF MASS COMMUNICATOR
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This research was conducted in order to monitor and measure the dimensions of media policy in satellite channels directed from the point of view of the communicator, and this research is classified among the descriptive studies, as the researcher used the survey method to answer the questions that were formulated in light of the research problem represented by the main question: What are the dimensions of media policy in Directed satellite channels? .
To achieve the objectives of the study, the researcher used the following tools:
The questionnaire, in order to survey the attitudes of communicators about the extent to which the media policy during crises reflects on their professional standards. The research community is represente

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Publication Date
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Study on the Effect of the Curvature of Solar Collector on Wind Loading Coefficients and Dynamic Response of Solar Collector
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In the current research, the work concentrated on studying the effect of curvature of solar parabolic trough solar collector on wind loading coefficients and dynamic response of solar collector. The response of collector to the aerodynamic loading was estimated numerically and experimentally. The curvature of most public parabolic trough solar collectors was investigated and compared. The dynamic response of solar collector due to wind loading was investigated by using numerical solution of fluid-structure interaction concept. The experimental work was done to verify the numerical results and shows good agreement with numerical results. The numerical results were obtained by using finite element software package (ANSYS 14). It was found

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Adding Carboxymethyl Cellulose and Zinc Sulfate on the Corrosion Characteristics of the Drilling Fluid
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Drilling solutions can be considered as an intricate mixture comprising of number of chemical additives which aid specific needs such as controlling the rheological properties and reducing corrosion. Inhibitors are substances that are added in small concentrations to corrosive environment to decrease the corrosion. Their applications can be found in drilling equipments. The effect of adding Zinc Sulphate and Carboxymethyl Cellulose to study their influence on the corrosion of carbon steel in Bentonite mud has been evaluated using Weight Loss Technique. This study focuses on determining rheological properties and corrosion characteristics. Results show CMC and ZnSO4 work as inhibitors when added to the Bentonite with inhibition

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