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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
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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
Tue Mar 01 2016
Journal Name
Journal Of Natural Sciences Research
Spectrophotometric-Assisted Chemometric Method for the Simultaneous Analysis of Furosemide, Carbamazepine, Diazepam, and Carvedilol in Their Bulk and Marketed Formulation
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Simultaneous determination of Furosemide, Carbamazepine, Diazepam, and Carvedilol in bulk and pharmaceutical formulation using the partial least squares regression (PLS-1 and PLS-2) is described in this study. The two methods were successfully applied to estimate the four drugs in their quaternary mixture using UV spectral data of 84synthetic mixtures in the range of 200-350nm with the intervals Δλ=0.5nm. The linear concentration range were 1-20 μg.mL-1 for all, with correlation coefficient (R2) and root mean squares error for the calibration (RMSE) for FURO, CARB, DIAZ, and CARV were 0.9996, 0.9998, 0.9997, 0.9997, and 0.1128, 0.1292, 0.1868,0.1562 respectively for PLS-1, and for PLS-2 were 0.9995, 0.9999, 0.9997, 0.9998, and 0.1127, 0.

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Extraction and Determination of Amygdaline in Iraqi Plant Seeds Using the Combined Simple Extraction Procedure and High-Performance Liquid Chromatography
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Abstract :In this study, amygdaline in Iraqi plant seeds was extracted and isolated from their seeds matrix using reflux procedure and subsequently identified and determined by high performance liquid chromatography (HPLC) on reversed phase column of LC-18 (150mm x 4.6mm, 5?m )with actonitrile :water ( 50 : 50 ) as mobile phase at flow rate of ( 0.5 mL/min ) and detection at wavelength of 215 nm.The experimental results indicated that the linearity of calibration is in the range of 1.0-30.0 mg L-1amygdaline with the correlation coefficient of 0.9949. The limit of detection (LOD) and limit of quantitation (LOQ) for amygdaline were of 0.88 and 2.93 mg L-1 in standard pure sample. The mean recovery percent is 97.34±0.58 at 95% confidence inte

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Publication Date
Sat Feb 04 2023
Journal Name
Sport Tk-revista Euroamericana De Ciencias Del Deporte
Functional thinking style and its contribution to learn the accuracy of block and smash serve in volleyball among university students
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This study aimed to analyze functional thinking style and its contribution to learn the accuracy of block and smash serve in volleyball among university students. The sample was composed of 120 students of the College of Physical Education and Sports Sciences of the University of Baghdad (academic year 2021/2022). The statistical analyses were carried out with the statistical software SPSS and correlation analyses were conducted. It was found that functional thinking style significantly contributed to learn the accuracy of block and smash serve in volleyball among university students. Therefore, it is necessary to intensify efforts to increase the level of functional thinking among university students, by adopting acad

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Publication Date
Mon Apr 02 2012
Journal Name
Eastern Mediterranean Health Journal
Knowledge, attitude and practice regarding breast cancer and breast self-examination among a sample of the educated population in Iraq
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This cross-sectional, questionnaire-based study evaluated the knowledge, attitude and practice towards breast cancer and breast self-examination [‎BSE]‎ among 387 [‎302 females and 85 males]‎ educated Iraqis affiliated to 2 Iraqi universities. The participants were categorized into 3 occupations: student [‎71.3%]‎, teaching staff [‎10.3%]‎ and administrative staff [‎18.3%]‎. About half of the participants had a low knowledge score [‎< 50%]‎; only 14.3% were graded as [‎Good]‎ and above. Almost 75% of the participants believed that the best way to control breast cancer was through early detection and other possible preventive measures. Most participants [‎90.9%]‎ had heard of BSE, the main source of informatio

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Publication Date
Thu Nov 01 2007
Journal Name
University Of Baghdad
The Psychic Experience and its Effects on the Creative Process: A Study in Selected Poems By Allen Ginsberg and David Gascoyne
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Evidences indicate that human beings were preoccupied with extreme forms of mental and psychic experiences long before they were recorded in literature. Greek myths and legends appear to include symbolizations of delusions, mania, and other bizarre forms of thought and behaviuor. The figure of the mad man or woman is analogous to the wild man, or the imaginary being who appears in various forms throughout western literature and art. Various studies refer to the notion of the wild man as a response to a persistent psychological urge. This urge gives an external expression and a valid form to the impulses of reckless physical self-assertion which is believed to be hidden in all of us, but is normally kept under control. Such impulses were exp

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
A Generalization of t-Practical Numbers
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This paper generalizes and improves the results of Margenstren, by proving that the number of -practical numbers  which is defined by   has a lower bound in terms of . This bound is more sharper than Mangenstern bound when  Further general results are given for the existence of -practical numbers, by proving that the interval contains a -practical for all

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
tv series with multiple parts from the viewers viewpoint: عبد الكريم حسين عباس السوداني
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TV drama has gone through many developmental stages until it reached and settled in the form of TV series of thirty episodes. Alongside the development of the TV technologies and the widespread of satellite channels, the form of the TV drama has changed and the series has consisted of two parts and then parts multiplied until they amounted to ten parts and more. This form of TV drama has become an artistic phenomenon, that once the series is displayed on one of the channels and achieves a noticeable success, its producers work to produce a second part of that series and so on. This form of TV drama has remained away from being researched.
This has urged the researcher to accomplish this study entitled (TV series of multiple parts fro

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Publication Date
Sun Mar 06 2022
Journal Name
Al–bahith Al–a'alami
Semiotic criteria for analyzing religious symbols in press reports Qantara news site as a model
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The report includes a group of symbols that are employed within a framework that gives a language of greater impact. This research discusses the problem of the semiotic employment of religious symbols in press reports published in the electronic press across two levels: Reading to perceive the visual message in its abstract form, and the second for re-understanding and interpretation, as this level gives semantics to reveal the implicit level of media messages through a set of semiotic criteria on which it was based to cut texts to reach the process of understanding and interpretation.

The report includes a group of symbols that are employed within a framework that gives a language of greater impact. This research discusses the p

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Publication Date
Sun Jun 05 2022
Journal Name
Sport Tk-revista Euroamericana De Ciencias Del Deporte
Level of professional pressures during the use of e-learning teaching method among teachers of the Faculties of Physical Education and Sports Sciences in Baghdad
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Publication Date
Wed May 18 2016
Journal Name
Al-academy
Employ Computer Technology (Power Point( For Development of Technical Skills for Students of Education Technical Material in Colors: اخلاص هاشم عودة
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Resulted in scientific and technological developments to the emergence of changes in the educational process and methods of teaching modern formats commensurate with the level of mental retardation. Which called for educational institutions, including the University of Baghdad / College of Fine Arts to urge and guide researchers to study and follow-up of recent developments in the educational process in order to develop in the fine arts in general and technical education in particular being play an important role in achieving educational goals. The educational methods of modern educational require effort-intensive and advanced for the development of technical skills among students, and thus worked researcher to employ computer technology

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