The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity. The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capable cost of modern, such as the style of activity-based costing based on the performance PFABC was reached for a set of conclusions including: still a textile factory and weaving Wasit depends on the traditional methods of costs when measuring its product costs, which would make him a minor to keep pace with developments and changes in the business environment, as a result of its limitations in determining the cost of its products properly, especially the industrial cost of indirect, and reflection to determine the price. The research also found a set of recommendations including: appropriate for the adoption of a textile factory and weaving Wasit methods of modern cost such as the cost method of management on the basis of activity based on performance (PFABC), which will have an important role in determining the cost of its products properly, especially the industrial non-cost directly, which ultimately help in reducing the cost of its products
Some types of the fungus Aspergillus were isolated from some hospitals in the city of Baghdad (Imam Ali Hospital and Sadr General Hospital). The samples were taken by Transport media at a rate of three replicates of each place isolated from samples from different places within the hospital (waste, baths, the sick beds, corridors and room floors) for the purpose of isolating and diagnosing the fungus on the Czapeck Dox Agar media. It was noticed that the spread rate of fungus Aspergillus was 70% compared to other species that have emerged during the isolation process of the Sabouraud's Dextrose Agar media. The species A.niger (56.25%) was considered the most common type of fungus visible during the isolation process of the Imam Ali Hospit
... Show MoreThe research sheds light on an important religious sect that played a fundamental role in the structure of the Iraqi society in general and the Baghdadi society in particular, in which the Jews in general and the Jewish women in particular played an active role in the culture and heritage of Baghdadi society. The educational, cultural and artistic activity of Jewish literacy is a model for study.
The current research aims to identify "the impact of the round table strategies and the question of self-achievement and self-efficacy among students of the Faculty of Education in research methodology course.” The research sample consisted of (75) male and female-third stage students in the department of Life Sciences / College of Education for Pure Sciences / University of Dhi Qar for the academic year (2018-2019. The researcher adopted the experimental approach to achieving the study objectives. The researcher prepared two tools: the achievement test and the self-efficacy scale were applied to the collected sample to obtain the needed data. The result showed that there was a statistically significant difference at the level (0.05) b
... Show MoreAbstract
Nowadays, the world adopts a philosophy that relates to environmental conservation. This philosophy can be achieved through providing environmentally friendly products while satisfying customers' needs as well. To attain that, a new systems and programs need to be applied in a scientific manner, and total quality environmental management (TQEM) is among these concepts. The research aimed to analyze the Relationship between (TQEM) Practices and its effect on Flexible Manufacturing in Badush factory. The research sample includes managers and head of divisions at top, middle and front line management levels which were (27) working in Badush factory. To achieve the objectives of the study, the descriptive anal
... Show More
The spectral response of the Si solar cell does not coincidence with the sun irradiance spectrum, so the efficiency of the Si solar cell is not high. To improve the Si solar cell one try to make use of most region of the sun spectrum by using dyes which absorb un useful wavelengths and radiate at useful region of spectrum (by stock shift). Fluorescence's dye is used as luminescent concentrator to increase the efficiency of the solar cell. The results show that the performance efficiency and out power for crystalline silicon solar cells are improved.
(1)
New designs of solar using ray tracing program, have been presented for improved the performance and the out put power of the silicon solar cell, as well as reducing the cost of system working by solar energy. Two dimensional solar concentrator (Fresnel lenses) and three dimensional concentrators (parabola dish and cassegrain) were used as concentrator for photovoltaic applications (CPV). The results show that the performance efficiency and out power for crystalline silicon solar cells are improved.
(1)
Two quantitative, environment-friendly and easily monitored assays for Ni (II) and Co (III) ions analysis in different lipstick samples collected from 500-Iraqi dinars stores located in Baghdad were introduced. The study was based on the reaction of nickel (II) ions with dimethylglyoxime (DMG) reagent and the reaction of cobalt (III) ions with 1-nitroso-2-naphthol (NN) reagent to produce colored products. The color change was measured by spectrophotometric method at 565 nm and 430 nm for Ni and Co, respectively, with linear calibration graphs in the concentration range 0.25-100 mg L-1 (Ni) and 0.5-100 mg L-1 (Co) and LOD and LOQ of 0.11 mg L-1 and 0.36 mg L-1 (Ni), and 0.15 mg L-1 an
... Show More
(7)
(5)
There has been a growing interest in the use of chaotic techniques for enabling secure communication in recent years. This need has been motivated by the emergence of a number of wireless services which require the channel to provide low bit error rates (BER) along with information security. The aim of such activity is to steal or distort the information being conveyed. Optical Wireless Systems (basically Free Space Optic Systems, FSO) are no exception to this trend. Thus, there is an urgent necessity to design techniques that can secure privileged information against unauthorized eavesdroppers while simultaneously protecting information against channel-induced perturbations and errors. Conventional cryptographic techniques are not designed
... Show More
Pseudoephedrine (PSE) or (Sudafed) is one of the sympathomimetic group of drugs (ephedrine, PSE and amphetamines) which effects cardiovascular system, respiratory system, and gastrointestinal tract. However, only little researches had supported its effect on solid abdominal organs. This study aims to investigate the effects of different doses of Sudafed in the liver and kidney of albino mice. The current study included 18 albino mice grouped into 2 groups: control (3 mice), and acute group (15 mice). The acute group was further subdivided into 5 subgroups, each subgroup of 3mice wasgiven a lonely intaperitonial injection of 0.3ml of the following conc. (500mg/kg, 250mg/kg, 125mg/kg, 62.52mg/kg, and 31.24mg/kg) for 24hrs. After the m
... Show More
(3)
(1)
The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th
... Show More