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The theory of convergent between standard and optimal cost supporting actual cost in an Enterprise: بحث تطبيقي في معمل الألبسة الرجالية في النجف للفترة من 2007-2020

The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that the optimum costs are close in terms of meaning and content with the standard costs, because both were aimed at achieving the optimum utilization of production elements and reaching the zero damage stage and making maximum use of waste or damage at the beginning of the manufacture of atypical products and reducing the actual costs to the lowest level Possible, as well as the research found that the economic unit (the research sample) can benefit from the process of convergence of the concept of standard cost with optimal costs in support of actual costs in practice.

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Publication Date
Wed May 01 2019
Journal Name
Iraqi Journal Of Science
Using of Iron Oxide Nanoparticles and Application in the Removing of Heavy Metals from Sewage Water

This study investigated the applicability of iron oxide (Fe2O3) nanoparticles for the removal of cadmium metal from sewage water by using batch scale experiments. The iron oxide nanoparticles of 27.7nm were synthesized using a biological method and characterized by Atomic Force Microscope (AFM).  The Box-Wilson design was used to conduct experiments with three parameters such as pH (2-6), time of adsorption (6-120min) and adsorbent dosage (5-25mg/L). The best conditions occurred at pH: 5.5; contact time: 95.8 min; and iron oxide nanoparticle dosage: 20.77 mg/L for maximum cadmium removal of (96.9%).

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Publication Date
Wed Nov 24 2021
Journal Name
Iraqi Journal Of Science
Structural and Stratigraphic Study of Hartha Formation in the East Baghdad Oil Field, Central of Iraq.

Three-dimensional seismic reflection study was conducted for the Eastern
Baghdad oil field which is located in the middle part of Iraq within Al-Madaaen
province that belong to Baghdad governarate, South of Diyala River , this field
includes two southern parts (S1 and S2), the study area was about 781.905 km 2 for
the upper Cretaceous age, synthetic seismogram was generated from data of EB-5
and EB-1 wells. Saadi reflector was picked and identified to determine the Hartha
Formation. The seismic sections and time slice maps confirmed that the upper
Cretaceous age was affected by faults and the indicators of faults ended within
Hartha Formation and continue to the deeper formations with increasing intensity.
The

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Publication Date
Sun Jan 01 2012
Journal Name
Gaziantep Medical Journal
The role of human papillomavirus-16 and matrix metalloproteinase-9 in pathogenesis of uterine cervical neoplasia

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Publication Date
Sun Dec 01 2002
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
EFFICIENCY OF PARASITOIDS OF PEA LEAFMINER PHYTOMYZA HORTICOLA GOUREAU AND THEIR APPEARANCE TIME IN THE FIELD

Eleven hymenopterous species: two braconids, seven eulophids and two pteromalids
parasitized the larvae of Phytomyza horticola Goureau. The activity of the parasites began at
the end of April and evidently increased during May. The female of the parasites fed and
parasitized mostly on the second and third larval instars of P. horticola . Diglyphus iseae
Walker and Cirrospilus vittatus Walker were dominant larval parasites. Chrysocharis
pentheus Walker and Pediobius acantha Walker were main pupal parasites.

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Study the role of auxins and sytoknins on in vitro propagation of Spilanthes acmella (L.) Murr

The technique of plant tissue culture has been used to In vitro micropropagation of Spilanthes acmella (L.) Murr. It is an ornamental and medicinal plant not cultivated in Iraq. Seeds were sterilized and cultuared on full strength Murashige and Skoog medium(1962)(MS). Naphthalene acetic acid (NAA), 6- furfuryl aminopurine (Kin.) growth regulators were used at the Initiation stage.The combination between IAA and Kin. was used in multiplication stage. IAA was used for rooting the shoots. Results showed that 1.5% sodium hypochlorite for 15 min was very effective for disinfecting and survival. Nodes exhibited relatively highest response as compared with apical meristems and leaflets culture. Supplying the culture medium with 1 mg/L.

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Comparative study of the antioxidant effects of lavender and flax oils in recurrent aphthous ulceration treatment

Background: Recurrent aphthous ulceration (RAU) is an inflammatory condition of unknown etiology characterized by painful recurrent (single or multiple) ulcerations of the oral mucosa. It is one of the most common and poorly understood mucosal disorders. It occurs more frequently in times of stress. Local and systemic conditions, genetic, immunologic, microbial factors, and oxidative stress may play a role in the pathogenesis of RAU. The objective of this study was to evaluate the free radical metabolism and antioxidant activity of RAU patients treated by lavender or flax oil paint.

Materials and Methods: Sixty-six RAU patients were enroll

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Publication Date
Sun Jan 01 2006
Journal Name
Ipmj-iraqi Postgraduate Medical Journal
Elucidation of a role for the aqueous extract of borage in mammary gland growth and development

Herbal remedies are used in induction of lactation. In view of that .Borage Officinalis was employed to ensure an abundant milk supply or rectify milk insufficiency .However, this remedy has not been scientifically tested .The animals were treated with the aqueous extract of Borage Officinalis flowers at a daily concentration of 100 mg / kg body weight /ml for each rat through Oro-gastric tube for 14 days. Animals were subdivided into subgroups according to their physiological status. Mammary glands of these animals were processed for histological, histochemical and immunohistochemical studies. Parameters indicated that the aqueous extract of Borage Officinalis flowers induced lactogenesis in the mammmary glands of virgin and pregnant rats

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Publication Date
Wed Jan 04 2006
Journal Name
The Iraqi Postgraduate Medical Journal
Elucidation of a Role for the Aqueous Extract of Borage in Mammary Gland Growth and Development

Publication Date
Sun Nov 01 2020
Journal Name
Iscience
Identification and Characterization of Highly Fluorescent Pigment Cells in Embryos of the Arabian Killifish (Aphanius Dispar)

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Publication Date
Sat Dec 28 2019
Journal Name
International Journal Of Environmental Research And Public Health
Predominant Mechanisms in the Treatment of Wastewater Due to Interaction of Benzaldehyde and Iron Slag Byproduct

Iron slag is a byproduct generated in huge quantities from recycled remnants of iron and steel factories; therefore, the possibility of using this waste in the removal of benzaldehyde from contaminated water offers an excellent topic in sustainability field. Results reveal that the removal efficiency was equal to 85% for the interaction of slag and water contaminated with benzaldehyde at the best operational conditions of 0.3 g/100 mL, 6, 180 min, and 250 rpm for the sorbent dosage, initial pH, agitation time, and speed, respectively with 300 mg/L initial concentration. The maximum uptake capacity of iron slag was 118.25 mg/g which was calculated by the Langmuir model. Physical sorption may be the major mechanism for the removal of

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