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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
Mon Oct 23 2023
Journal Name
College Of Islamic Sciences
The concept of justice and its relationship to the law
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Any person, regardless of his location in the air, whether he was kidnapped or trained, and then he performs a certain work, believes that his work is in vain, and by God, his deeds. I wonder if those who hold him in the first place will be safe in good form. He said that the essence of justice in the story is the story:

These are given the meaning we have fought in the fact that each group of. He went beyond creating a group of blocs, sects, and parties. If justice indicated one meaning, these relationships between people and peace would diminish. In fact, justice has only one concept, but there are several associations with it in the field of divorced one of these synonyms. However, the variation in racist drums in the encounte

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Publication Date
Tue Dec 30 2014
Journal Name
College Of Islamic Sciences
Prayer sessions are the truth and the opinions of scholars
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The ritual is a Sunnah between the two prostrations, not as some of the worshipers do, where he made it in the last tashahhud when the tasleematin, and it may be in the last tashahhud.
The assumption is Sunnah and most of the scholars say that in the middle tashahhud session as we have shown through research.
The Turks are Sunnah as well, and it is at the end of the prayer, whether it is double, triple or quadruple, whether it is naval or NAFTA, whether it is urban or travel, which is the view of most scholars from the three imams and others.
If we say weighting, say the audience of the three imams (Malik, Shafi'i, and Ahmad) is the most correct, and it is also the son of values, and if we say the choice is as Ibn Rushd said: by

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
Security Intellectual Proposals of the Paris and the Wales Schools
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The study discusses ''The Security Intellectual Proposals of the Paris and the Welsh Schools'', which are considered one of the most important contemporary European monetary schools that emerged in the nineties  of the twentieth century, and how did it approach the concept of security, criticizing the traditional trend that prevailed during the Cold War period regarding limiting the concept of security to the state or to the military aspect (National Security), and an attempt to expand the concept to economic, social and environmental dimensions, as well as political and military dimensions. The most important proposals that the Wales School provided are “Security as an emancipation policy”, “ individual security”, and “The ro

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Publication Date
Thu Jun 30 2022
Journal Name
Anbar Journal Of Agricultural Sciences
THE EFFECT OF PESTICIDES ON THE ENVIRONMENT AND LIVING ORGANISMS
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The current report dealt with the effect of pesticides on the ecosystem through their impact on soil, water, and microorganisms and their impact on human health. As well as this study dealt with the biodegradation process of pesticides and the organisms involved in this process, even some previous studies proved that Bacillus spp. And Pseudomonas sp. Bacteria is the most efficient in the biodegradation of pesticides, at the same time, other previous studies dealt with the environmental factors that affect the biodegradation process of pesticides. It proved that each of the incubation periods, pH, and temperature have different effects on biodegradation. Most of the studies indicated that the best incubation period for biodegradation is 7-8

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Publication Date
Fri Jan 01 2021
Journal Name
Macromolecular Characterization Of Hydrocarbons For Sustainable Future
Feasibility of the Gas and Downhole Water Sink-Assisted Gravity Drainage (GDWS-AGD) Process to Enhance the Recovery of Oil in Reservoirs with Strong Aquifer
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Gas and Downhole Water Sink, Gravity Drainage, GDWS-AGD, Enhance the Recovery of Oil

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Publication Date
Thu Mar 02 2023
Journal Name
East European Journal Of Physics
Evaluation of the Influence of Body Mass Index and Signal-to-Noise Ratio on the PET/CT Image Quality in Iraqi Patients with Liver Cancer
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Image quality has been estimated and predicted using the signal to noise ratio (SNR). The purpose of this study is to investigate the relationships between body mass index (BMI) and SNR measurements in PET imaging using patient studies with liver cancer. Three groups of 59 patients (24 males and 35 females) were divided according to BMI. After intravenous injection of 0.1 mCi of 18F-FDG per kilogram of body weight, PET emission scans were acquired for (1, 1.5, and 3) min/bed position according to the weight of patient. Because liver is an organ of homogenous metabolism, five region of interest (ROI) were made at the same location, five successive slices of the PET/CT scans to determine the mean uptake (signal) values and its standard deviat

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Publication Date
Mon May 28 2018
Journal Name
Iraqi Journal Of Science
Study the protective effect of Matricaria chamomilla flower extract against the toxicity of Entamoeba histolytica induces liver and renal dysfunctions in adult albino male rats
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The present study was designed to show the potential role of Matricaria chamomilla flower extract against toxicity of Entamoeba histolytica  . The study used 20 adult albino male rats that divide randomly to four groups (each group consist 5 rats); control group received ad libidium, group of rats administrated with 1X103 cyct/ml suspension for seven days, group of rats administrated with 1X103 cyct/ml suspension and treated with 50mg/kg extract for month, group of rats administrated with 1X103 cyct/ml suspension and treated with 100mg/kg extract for month. The results show high significant increased (P < 0.05) in levels of Alanine

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Publication Date
Thu Feb 13 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of thermocycling and debonding time on the shear bond strength of different orthodontic brackets bonded with light-emitting diode adhesive (In vitro study)
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Background: Thermocycling simulates the temperature dynamics in the oral environment. This in vitro study done to measure and compare the effect of thermocycling on the shear bond strength of stainless steel and sapphire brackets bonded to human enamel teeth using light cured orthodontic adhesive and debonded at various time, and to measure adhesive remnant index after debonding. Materials and Methods: one-hundred-twenty extracted upper first premolars for orthodontic reason were used in this study; depending on weather thermocycled or not, the sample was divided into two main groups, then within each group 30 teeth were used for stainless-steel brackets (Bionic®) and for sapphire brackets (Pure®). Both groups were subdivided into three

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Publication Date
Wed Jan 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Comparing traditional estimators and the estimators of (PSO) algorithm for some growth models of gross domestic product in Iraq
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Scopus
Publication Date
Wed May 01 2019
Journal Name
The Journal Of Immunology
Protective effect of resveratrol on the integrity of alveolar and intestinal epithelial barrier in SEB-induced acute lung injury
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Abstract<p>Acute lung injury (ALI) is a state of inflammation that breaks down the lung endothelial and epithelial cell barriers. In the current study, we investigated the role of resveratrol (RES) in regulating the expression and functions of tight junction proteins (TJP) in epithelial cell responses following exposure to this superantigen. To this end, C3H mice were given resveratrol orally twice prior to intranasal challenge with lethal SEB doses. 16S rRNA results showed that there were microbes transported in the blood in addition to the lung and colonic tissues. For this purpose, we used a reporter E. coli-GFP labeled bacterium to monitor and examine the viability of this bacterium in case </p> ... Show More
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