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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
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Spectrophotometric Determination of Sulfamethoxazole Based on Charge-Transfer Complexation with Sodium Nitroprusside
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   A simple, accurate and precise spectrophotometric method has been developed for the analysis of sulfamethoxazole (SMZ) in pure form and pharmaceutical preparation. The method involves a direct charge transfer complexation of sulfamethoxazole (SMZ) with sodium nitroprusside (SNP) in alkaline medium and the presence of hydroxyl amine hydrochloride. Variables affecting the formation of the formed orange colored complex were optimized following two approaches univariate and central composite experimental design (CCD) multivariate. Under optimum recommended conditions, the formed complex exhibits λmax at 512 nm and the method conforms Beer's law for SMZ concentration in the range of 5.0-150.0 (µg.mL-1) with molar absorptivi

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Publication Date
Thu Sep 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
REMOVAL of HEAVY METALS IONS from AQUEOUS SOLUTIONS USING BIOSORPTION onto BAMBOO
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Feasibility of biosorbent of England bamboo plant origin was tested for removal of priority metal ions such as Cu and Zn from aqueous solutions in single metal state. Batch single metal state experiments were performed to determine the effect of dosage (0.5, 1 and 1.5 g), pH (3, 4, 4.5, 5 and 6), mixing speed (90, 111, 131, 156 and 170 rpm), temperature (20, 25, 30 and 35 °C) and metal ion concentration (10, 50, 70, 90 and 100 mg/L) on the ability of dried biomass to remove metal from solutions which were investigated. Dried powder of bamboo removed (for single metal state) about 74 % Cu and 69% Zn and maximum uptake of Cu and Zn was 7.39 mg/g and 6.96 mg/g respectively, from 100 mg/L of synthetic metal solution in 120 min. of contact t

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Publication Date
Thu Aug 30 2018
Journal Name
Iraqi Journal Of Science
Seismic Facies Analysis for Lithofacies Prediction, Okam Field of Niger Delta, Nigeria
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Seismic facies analysis constrained with well log information have been used to predict lithofacies distribution across the Okam Field of Niger Delta. Density and gamma ray logs were cross-plotted and the seismic section was subdivided vertically into different seismic facies. The delineated lithologies, from well logs were correlated with seismic facies signatures using lines of intersection across the wells. Gamma ray and resistivity logs were used to identify the interfaces between the lithofacies and correlated across the field. Structural interpretation was carried out. Time slices were generated and examined at different intervals within the identified reservoirs. Stratigraphic related attribute and envelope were extracted on these

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Publication Date
Wed May 15 2024
Journal Name
Chalcogenide Letters
Influence of annealing temperature on nano crystalline description for CuZnS thin films
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Copper Zinc Sulphide (Cu0.5Zn0.5S) alloy and thin films were fabricated in a vacuum. Nano crystallized (CZS) film with thick 450±20 nm was deposit at substrates glasses using thermal evaporation technique below ~ 2 × 10− 5 mbar vacuum to investigated the films structural, morphological and optical properties depended on annealing temperatures ( as-deposited, 423, 523 and 623) K for one hour. The influences annealed temperature on structurally besides morphologically characteristics on these films were investigated using XRD and AFM respectively. XRD confirms the formation a mixed hexagonal phase of CuS-ZnS in (102) direction with polycrystalline in nature having very fine crystallites size varying from (5.5-13.09) nm. AFM analys

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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Nursing Educational Program on Recovery Following CABG Surgery: Intervention Study
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This intervention study is composed on 55 patients at Saddam Center for Cardiac Surgery (Aben-Albetar) throughout the period from 1st of July 1997 to 15th of January 1999. The study aimed to evaluate the effectiveness of constructed nursing education program on reduction of complications and improving recovery among patients with Coronary Artery Bypass Graft (CABG) surgery through the application of repeated measures. The sample is divided into 27 patients who received the nursing educational program (study group) and 28 patients who continued to receive regular care (controls). Based on previous research meth

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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Bayesian Estimation for Two Parameters of Gamma Distribution Under Precautionary Loss Function
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In the current study, the researchers have been obtained Bayes estimators for the shape and scale parameters of Gamma distribution under the precautionary loss function, assuming the priors, represented by Gamma and Exponential priors for the shape and scale parameters respectively. Moment, Maximum likelihood estimators and Lindley’s approximation have been used effectively in Bayesian estimation.

Based on Monte Carlo simulation method, those estimators are compared depending on the mean squared errors (MSE’s). The results show that, the performance of Bayes estimator under precautionary loss function with Gamma and Exponential priors is better than other estimates in all cases.

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Publication Date
Thu Nov 01 2018
Journal Name
Environmental Technology & Innovation
Extraction of glycyrrhizin from licorice (Glycyrrhiza Glabra L.) by bulk liquid membrane
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In this work, the extraction of glycyrrhizin from Licorice using bulk liquid membrane technique was developed and optimized. The effect of various parameters such as pH of stripping and donor solutions, temperature, stirring speed and kinetic parameters were investigated. Moreover, to study the impact of the polarity of membrane solvent, two types of extraction solvents were used as a membrane solvent: n-Hexane was used as a non-polar solvent and 1-Hexanol was as a polar solvent. The optimum extraction condition was found (95.53%) using 1-Hexanol, rotating speed was 400 rpm, and pH of the acceptor and donor solutions were 8 and 5.5, respectively. The reaction kinetics constants ( and ) for the transport of glycyrrhizin from the donor pha

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Publication Date
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Preparation of SiO2:TiO2 for High-Performance Double Layer Anti-Reflection Coating
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        In this work, an anti-reflection coating was prepared in the region (400-1000) nm of wavelength, with a double layer of silicon dioxide (SiO2) as an inner layer and the second layer of the mixture (SiO2) and titanium dioxide (TiO2) with certain ratios, as an outer layer using the chemical spraying method with a number of 6 sprays of layer SiO2 and 12 sprays of layer SiO2 - TiO2. Using the method of chemical spraying deposited on the glass as a substrate with a different number of sprays of SiO2, and a fixed number of TiO2-SiO2. The optical and structural properties were determined using UV-Vis spectroscopy and atomic force mi

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Publication Date
Mon Nov 01 2021
Journal Name
Chaos, Solitons & Fractals
Dynamic analysis of a harvested fractional-order biological system with its discretization
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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation of Alpha Tocopherol Acetate as a Powder Dosage Form by Adsorption
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Alpha-tocopherol acetate is one of the most important vitamin E derivatives,that were used  as antioxidants. Adsorbents like kaolin, magnesium carbonate, and microcrystalline cellulose were used successfully to incorporate oily alpha-tocopherol acetate into an acceptable powder dosage form. The results revealed that microcrystalline cellulose as an adsorbents gave the best results with 50% loading capacity at time, 8 minutes before and after incubation period (3 months at 30C°), while kaolin and magnesium carbonate have been shown a significant difference before and after incubation. Addition of 1% w/w magnesium carbonate to the kaolin enhanced the loading capacity by decreasing the time of adsorption from 20 to 6 minutes and 47

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