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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
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
A study of some atomic properties for He-like selected ions
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The atomic properties have been studied for He-like ions (He atom, Li+, Be2+ and B3+ions). These properties included, the atomic form factor f(S), electron density at the nucleus , nuclear magnetic shielding constant and diamagnetic susceptibility ,which are very important in the study of physical properties of the atoms and ions. For these purpose two types of the wave functions applied are used, the Hartree-Fock (HF) waves function (uncorrelated) and the Configuration interaction (CI) wave function (correlated). All the results and the behaviors obtained in this work have been discussed, interpreted and compared with those previously obtained.

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Publication Date
Tue Jan 11 2022
Journal Name
Iraqi Journal Of Science
HARLIN model for prediction of solar radiation for Baghdad city, Iraq
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In this study a combination of two basics known methods used to daily prediction of solar insolation in Baghdad city, Iraq, for the first time, the harmonic and the classical linear regression analyses, thus it is called HARLIN model. The resulted prediction data compared with basics data for Baghdad city for two years (2010-2011), where the model showed a great success application in the accurate results, compared with the linear famous and well known model which is used the classical linear Angstrom equations with various formulations in many previous studies.

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Publication Date
Sun May 30 2021
Journal Name
Iraqi Journal Of Science
Calcareous Nannofossils Biostratigraphy of Tanjero Formation at Azmer anticline Northern Iraq
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Seventy three species of calcareous nannofossils are recorded from the studied section of Tanjero Formation at Azmer anticline, Sulimaniya, Northern Iraq. The studied section reveals four  biozones arranged in an ascending order  from oldest to youngest as follows; Tranolithus phacelosus Interval Biozone (CC23) Part, Rienhardtites lives Interval  Biozone (CC24), Arkhangelskilla cymbiformis Interval Biozone (CC25), and Nephrolithus frequens Rang Biozone (CC26) Part. These biozones are correlated with other calcareous nannofossil biozones of both local and regional sections, leading to conclude a possible age of  Late Campanian- Maastrichtian.

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Publication Date
Tue Feb 06 2024
Journal Name
Research Square
Bioremediation of Cellulosic Wastes by Using Orthodillo chiltoni (Vandel, 1973), Isopoda
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Terrestrial isopods play an important role in the biodegradation of many wastes which gives agreat importance in the nutrient cycles and ecosystem services , therefore this paper aims to use species Orthodillo chiltoni (Vandel, 1973) as a model organism in bioremediation of urban environment with municipal wastes, agricultural fields, parks and markets wastes. Samples of these wastes included potato peels, orange fruit leaves, thyme plant and sawdust,cardboard residues , the experiments were carried out in laboratory condition similar to the living environment of this species in terms of temperature, humidity and intensity lighting. The applied results have shown that

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Global Pharma Technology
External morphological study of aporiacrataegi (linnaeus, 1758), (lepidoptera: Pieridae). Northern Iraq
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This work was included external morphological study of male Black veined white butterfly Aporiacrataegi L. 1758. The study involved morphological characters of many body regions, in addition the male genitalia. This morphological characters study supported by illustrations, it should be noted the work specimens were collected from northern Iraq.

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Cephalothin as a Carrier of 6-Mercaptopurine for Targeting Cancer Tissues
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A lower extracellular pH is one of the few well-documented physiological differences between tumour and normal tissues. On the other hand, elevated glutathione (GSH) level has been detected in many tumours compared with healthy surrounding tissues. The compound II: 3-(9H-purin-6-yl-thio) carbonothionyl methyl-8-oxo-7-(2-thiophen-2-yl) acetamido-5-thia-1-azabicyclo-4-octo-ene-carboxylic acid was a cephalothin derivative contain 6-mercaptopurine (6-MP). Compound II react with general base catalysis in slightly acidic pH or with sulfhydryl nucleophiles to release the chemotherapeutic drug 6-MP. The generation of compound II was accomplished following multistep reaction procedures. The structure of compound II and its intermediate was confir

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Publication Date
Mon Dec 23 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Use of Human Umbilical Cord Serum to Treat Animal Skin Burns
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Objective: The objective of the study was to test the hypothesis, that umbilical cord blood crude serum applied topically with its high concentration of growth factors may promote an early healing for animal models with burn injury.

Methods:  Fresh human umbilical cord blood UCBS was collected and screened for transmitted diseases such as hepatitis B, hepatitis C and HIV. Mice and rabbits were scalded by boiling water and chemical burning by NaOH, then treated with UCBS. In comparison with a Cetrimide treated group and a control group (without treatment). The UCBS was subjected to microbial testing to demonstrate the presence or absence of extraneous viable contaminating microorganisms.

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Publication Date
Mon Apr 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Simulation of Multilayer Mirror Design for Visible region Using MATLAB Language
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  In this work, the theoretical study for designing of dielectric mirrors of high reflectance in the visible region of electromagnetic spectrum between wavelength of 400-700 nm is presented, and searching on the performance properties of the design, like there reflectance as a function to the wavelength, as beam incident in a normal form, for the materials of neglected absorbance, and scattering, in the form of thin film deposition, which are deposited on glass substrate, and by using matrix system in the study, which are used as computer simulation in MATLAB code.      The materials which are used in this study are represented by ( AlAs ), (TiO2 ),( SiC ), and  (Si3N4 ), which used in the designing mirrors alter

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Publication Date
Tue Aug 16 2016
Journal Name
International Journal Of Computer Applications
Experimental Study of CLARK-Y Smoothed Inverted Wing with Ground Effect
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Publication Date
Wed Jan 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Solving multicollinearity problem of gross domestic product using ridge regression method
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This study is dedicated to solving multicollinearity problem for the general linear model by using Ridge regression method. The basic formulation of this method and suggested forms for Ridge parameter is applied to the Gross Domestic Product data in Iraq. This data has normal distribution. The best linear regression model is obtained after solving multicollinearity problem with the suggesting of 10 k value.

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