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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 May 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Using of Some Bacterial Species to Treat Polluted Soils with Hydrocarbons.
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    Three bacterial species were isolated from three polluted soils with gasoline which leaks from electricity generators that used in different regions in Baghdad; the regions choices to collect the polluted soils were (Al-Shaab, Al- Jadryia and Al-Saydiya).     The bacterial species were identified according to international biochemical   methods. It was found that these species were Escherichia coli, Enterobacter    aerogenes and serratia marcesens.      It was found that the optimum temperature and pH were 37C°and 9 these were to cultivate E.coli and S.marcesens, while for   E.aerogenes   were 25 C° and   9. &

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
First principles calculations of Al AsxP1-x ternary nanocrystal alloying composition
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III-V zinc-blende AlP, AlAs semiconductors and their alloy Aluminum Arsenide phosphide Al AsxP1-x ternary nanocrystals have been investigated using Ab- initio density functional theory (Ab-initio-DFT) at the generalized-gradient approximation (GGA) level with STO-3G basis set coupled with large unit cell method (LUC). The dimension of crystal is found around (1.56 – 2.24) nm at a function of increasing the sizes (8, 16, 54, 64) with different concentration of arsenide (x=0, 0.25, 0.5, 0.75 and 1) respectively. Gaussian 03 code program has been used throughout this study to calculate some of the physical properties such as the electronic properties energy gap, lattice constant, valence and conduction band as well as density of state. Re

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Publication Date
Tue Jan 01 2008
Journal Name
Al-mustansiriyah
Synthesis, Characterization of Some Metal Complexes with 1, 1bis- (orthoaminophenylthio)-methane
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Publication Date
Sun Mar 31 2019
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Behavior of Plain Concrete Beam Analyzed Using Extended Finite Element Method
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In this study, plain concrete simply supported beams subjected to two points loading were analyzed for the flexure. The numerical model of the beam was constructed in the meso-scale representation of concrete as a two phasic material (aggregate, and mortar). The fracture process of the concrete beams under loading was investigated in the laboratory as well as by the numerical models. The Extended Finite Element Method (XFEM) was employed for the treatment of the discontinuities that appeared during the fracture process in concrete. Finite element method with the feature standard/explicitlywas utilized for the numerical analysis. Aggregate particles were assumedof elliptic shape. Other properties such as grading and sizes of the aggr

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Publication Date
Sat Jun 26 2021
Journal Name
Journal Of Engineering
Adsorption Desulfurization of Iraqi Light Naphtha Using Metals Modified Activated Carbon
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The study aims to evaluate the removal of sulfur content from Iraqi light naphtha produced in Al-Dora refinery by adsorption desulfurization DS technique using modified activated carbon MAC loaded with nickel Ni and copper Cu as single binary metals. The experiments were carried in a batch unit with various operating parameters;  MAC dosage, agitation speed, and a contact time of 300 min at constant initial sulfur concentration 155 ppm and temperature. The results showed higher DS% by AC/Ni-Cu (66.45)% at 500 rpm and 1 g dosage than DS (29.03)% by activated carbon AC, increasing MAC dosage, agitation speed, and contact time led to increasing DS% values.  The adsorption capacity of MAC results was recorded (16,

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Publication Date
Thu Nov 21 2019
Journal Name
Journal Of Engineering
Thermal Buckling of Angle-Ply Laminated Plates Using New Displacement Function
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ABSTRACT

Critical buckling temperature of angle-ply laminated plate is developed using a higher-order displacement field. This displacement field used by Mantari et al based on a constant ‘‘m’’, which is determined to give results closest to the three dimensions elasticity (3-D) theory. Equations of motion based on higher-order theory angle ply plates are derived through Hamilton, s principle, and solved using Navier-type solution to obtain critical buckling temperature for simply supported laminated plates. Changing (α2/ α1) ratios, number of layers, aspect ratios, E1/E2 ratios for thick and thin plates and their effect on thermal

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Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
Treatment of Skin Scar Using CO2 Laser with or Without Corticosteroid
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CO2 Laser (10600nm) is the recent method in the management of challenging skin scar resulting from trauma, burn and surgical wound. The aim of this study was to evaluate the efficacy & safety of fractional CO2 laser (10600nm) in treatment of skin scar. Materials and Methods:Twenty patients with different types of scars treated with fractional CO2 (10600nm) laser, (10 patients) were given additional intralesional Triamcinolone. Results: All of the twenty patients included in this study showed some sort of improvements in scar texture, height and pliability and all of the ten patients who received intralesional Triamcinolone after laser show complete satisfaction. Conclusion:Fractional CO2 (10600nm) laser can be used as alternative, ef

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Quality of Life for Adult Patients with Chronic Obstructive Pulmonary Disease
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Objective(s): To determine the quality of life for adults with a chronic obstructive pulmonary disease.
Methodology: A descriptive study was carried out on (80) patients with a chronic obstructive pulmonary disease from
December 2008 through October 2009 with special inclusion criteria (adult paƟents from 18 years and above exclude
the patients who suffer complication related of disease and from psychological problems and other chronic illnesses.
The data were analyzed through the application of descriptive data analysis approach and inferential data approach.
Result: The study indicated that the determination of QoL for COPD depended on the level of effect .The grades
according to R.S are: "high" effect of disease in

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Publication Date
Tue May 01 2012
Journal Name
Iraqi Journal Of Physics
Nano-Scale core effects on electronic structure properties of gallium arsenide
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Ab – initio density function theory (DFT) calculations coupled with Large Unit Cell (LUC) method were carried out to evaluate the electronic structure properties of III-V zinc blend (GaAs). The nano – scale that have dimension (1.56-2.04)nm. The Gaussian 03 computational packages has been employed through out this study to compute the electronic properties include lattice constant, energy gap, valence and conduction band width, total energy, cohesive energy and density of state etc. Results show that the total energy and energy gap are decreasing with increase the size of nano crystal . Results revealed that electronic properties converge to some limit as the size of LUC increase .

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Publication Date
Thu May 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Shrinkage Properties of Insulator Ceramic Body Porcelain Formed Using Local Material
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   This work was carried out to investigate the shrinkage properties of insulator ceramic body, and the effect of changing the ratio of concentration of electrolyte solution on these properties. The electrical insulator body was prepared by using Iraqi local materials. These are :- kaolin Duakhla, Arudhuma Sand glass, and potash feldspar with weight percentage (45%, 25%,and 30%) respectively. The processes of milling, classification, mixing, forming and firing, through the process of mixing electrolyte solution and mineralizer were added at different concentrations for electrolyte solution, (1%, 0.7%, 0.5%, 0.2%, and 0.1%).  The electrolyte solution was prepared by mixing sodium carbonate and sodium silicate by (2:1) ratio

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