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Use The Cost Leadership Strategy in Throughput Accounting: An Applied Research In Wasit Textile And Knitting Factory
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The aim of this research is to apply Throughput Accounting in improving the cost leadership strategy for the woven fabric department (polyester blended - polyester 150/1) in the Waist Textile and Knitting Factory. The problem of the research is that the research sample laboratory does not apply modern cost management methods represented in Throughput Accounting, as the Iraqi economic units suffer from their inability to compete in the labor market in light of the competitive environment. The Ministry of Interior improved the cost leadership strategy for the product of blended polyester and polyester fabrics 1/150. Through the research, a set of conclusions was reached, the most important of which are:  Improving the cost leadership strategy through the application of achievement metrics (completion rate, achievement margin, completion time) to contribute to reducing the costs of the research sample products, A number of recommendations were also reached, the most important of which are : the need to increase the percentage of achievement margin by increasing sales by applying the cost leadership strategy (Reducing the cost of production) to reach a reduced cost compared to competing products in the market.

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Publication Date
Mon May 15 2023
Journal Name
Iraqi Journal Of Science
Acute toxicity effects of 2,4-D herbicide on common carp(Cyprinus carpio Linnaeus, 1758 ) and grass carp (Ctenopharyngodon idella valenciennes,1844)
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The acute toxicity effects of (2,4-D) pesticide to the common carp and grass carp was determined through 24, 48, 72 and 96 hr. Group of eight Common carp (Cyprinus carpio L., 1758; Pisces, Cyprinidae) and group of eight of grass carp (Ctenopharyngodon idella) were exposed to the 2,4-d. Lethal concentration (LC50) was determined with probit analysis. The median lethal concentration (LC50) values for common and grass carp were (157.77, 157.25, 156.41 and 152.62) and (115.92, 114.92, 112.94 and 96.52) respectively. Behavioral changes of the above mentioned species were examined for various herbicide concentrations.

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Publication Date
Sat Nov 28 2020
Journal Name
Iraqi Journal Of Science
Investigation for some Aminoglycosides Modifying Enzymes- Encoding Genes and Co-Resistance to Fluoroquinolones among Klebsiella pneumoniae Isolates from Different Clinical Cases
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In this study, we investigated the prevalence of aminoglycosides modifying enzymes (AMEs)-encoding genes, including aac(3′)-ΙΙ, ant(3′′)-Ι, aph(3′)-VΙ, and aac(6′)-Ιb-cr and their potential effect on the development of resistance to aminoglycosides and fluoroquinolones in clinical isolates of Klebsiella pneumoniae. According to the phenotypic and biochemical characteristics of 150 clinical samples, 50 (33%) isolates were identified as K. pneumoniae. These isolates were collected from different clinical sources, including urine (15, 30%), blood (12, 24%), sputum (9, 18%), wounds (9, 18%), and burns (5, 10%). The minimum inhibitory conce

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Ibn Tulun's personal and scientific biography Shams Id-Din Mohammad Ibn Ali AL-Dimashqi Al-Salihi (953 A .H / 1546 A.D)
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The research aims for the study about Ibn Tulun's personal and scientific biography to the
scholar, scientist and historian Ibn Tulun Shams Id- Din Mohammad Ibn Ali al-Dimashqi al-
Salihi (953 A.H. / 1546 A.D.) Ibn Tulun was a prominent Muslim historian in Blad al-
Sham.
At the first deals with Ibn Tulun's personal biography, author's name, Lineage, and
nickname, his nativity; his upbringing, and edification, his moral character, Finally, his death.
As to Ibn Tulun's scientific biography, at the first deals with his initiation into education
and learning , sheds light on his tutors and his authorities , scientific stations and travels , his
scholarly status , and Ibn Tulun's alumni or his students .

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Science
Influence of Heat Transfer on MHD Oscillatory Flow for Eyring-Powell Fluid through a Porous Medium with Varying Temperature and Concentration
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The aim of this research is to study the effect of heat transfer on the oscillating flow of the hydrodynamics magnetizing Eyring-Powell fluid through a porous medium under the influence of temperature and concentration for two types of engineering conditions "Poiseuille flow and Couette flow". We used the perturbation method to obtain a clear formula for fluid motion. The results obtained are illustrated by graphs.

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Photochemistry And Photobiology A: Chemistry
Synthesis of heterostructure composite (g-C3N4/phosphomolybdic acid) for synergistic piezo/photo-catalytic degradation of CR dye and S. aureus bacteria
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Publication Date
Wed Jan 01 2020
Journal Name
Colloids And Surfaces A: Physicochemical And Engineering Aspects
Studies on membrane stability and extraction of ciprofloxacin from aqueous solution using pickering emulsion liquid membrane stabilized by magnetic nano-Fe2O3
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Publication Date
Mon Apr 01 2024
Journal Name
Chemical Engineering Research And Design
Treatment of petroleum refinery wastewater by a combination of anodic oxidation with photocatalyst process: Recent advances, affecting factors and future perspectives
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Publication Date
Wed Dec 28 2022
Journal Name
مجلة التربية الرياضية
إدارة درس التربية الرياضية لدى الطالب المطبق وفقا المهارات التدريسية من وجهة ً الهم نظر اعضاء هيأة التدريس في كلية التربية البدنية وعلوم الرياضة جامعة بغداد
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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Prioritized Text Detergent: Comparing Two Judgment Scales of Analytic Hierarchy Process on Prioritizing Pre-Processing Techniques on Social Media Sentiment Analysis
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Most companies use social media data for business. Sentiment analysis automatically gathers analyses and summarizes this type of data. Managing unstructured social media data is difficult. Noisy data is a challenge to sentiment analysis. Since over 50% of the sentiment analysis process is data pre-processing, processing big social media data is challenging too. If pre-processing is carried out correctly, data accuracy may improve. Also, sentiment analysis workflow is highly dependent. Because no pre-processing technique works well in all situations or with all data sources, choosing the most important ones is crucial. Prioritization is an excellent technique for choosing the most important ones. As one of many Multi-Criteria Decision Mak

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة حالة: Case Study
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The purpose of this research is to demonstrate the impact of deposit insurance to reduce banking risks, as banks in various countries of the world face a variety of risks that led to banking and financial crises that led to the failure and bankruptcy of many of its bank, which led to the banks to find quick and appropriate solutions to get rid of these difficulties These solutions include the use of bank deposit protection system for the many risks and sequences of crises that accompanied the Iraqi banking work of thefts, forgery, embezzlement and changing and unstable circumstances. The importance of studying the subject of research through the theoretical framework of banking risks as well as the framework of consideration In order to

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