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Reducing activity costs under Resource Consumption Accounting: An Applied Research in the MidlandRefineriesCompany-Al Daura Refine
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The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refinery in the Midland Refineries Company was selected as a sample for the research. The most important recommendations are the need for the company's management to adopt the process of spreading awareness and the philosophy of the popular culture of the concept of accounting for resource consumption to provide conviction and acceptance for its implementation by employees, as well as including comprehensive and adequate analysis of internal and external environmental factors in all activities of the company at the administrative and organizational levels.

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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Pharmaceutical Research
New method for the evaluation of propranolol with phosphotungstic acidvialong distance chasing photometer (NAG-ADF-300-2) using continuous flow injection analysis
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A new, simple and sensitive method was used forevaluation of propranolol withphosphotungstic acidto prove the efficiency, reliability and repeatability of the long distance chasing photometer (NAG-ADF-300-2) using continuous flow injection analysis. The method is based on reaction between propranolol and phosphotungstic acid in an aqueous medium to obtain a yellow precipitate. Optimum parameters was studied to increase the sensitivity for developed method. A linear range for calibration graph was 0.007-13 mmol/L for cell A and 5-15 mmol/L for cell B, and LOD 207.4792 ng/160 µL and 1.2449 µg/160 µL respectively to cell A and cell B with correlation coefficient (r) 0.9988 for cell A, 0.9996 for cell B, RSD% was lower than 1%, (n=8) for the

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Publication Date
Mon May 11 2020
Journal Name
Baghdad Science Journal
A Theoretical Investigation on Chemical Bonding of the Bridged Hydride Triruthenium Cluster: [Ru3 (μ-H)( μ3-κ2-Hamphox-N,N)(CO)9]
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Ruthenium-Ruthenium and Ruthenium–ligand interactions in the triruthenium "[Ru3(μ-H)(μ3-κ2-Hamphox-N,N)(CO)9]" cluster are studied at DFT level of theory. The topological indices are evaluated in term of QTAIM (quantum theory of atoms in molecule). The computed topological parameters are in agreement with related transition metal complexes documented in the research papers. The QTAIM analysis of the bridged core part, i.e., Ru3H, analysis shows that there is no bond path and bond critical point (chemical bonding) between Ru(2) and Ru(3). Nevertheless, a non-negligible delocalization index for this non-bonding interaction is calculated

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Compare Estimate Methods of Parameter to Scheffʼe Mixture Model By Using Generalized Inverse and The Stepwise Regression procedure for Treatment Multicollinearity Problem
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Mixture experiments are response variables based on the proportions of component for this mixture. In our research we will compare the scheffʼe model with the kronecker model for the mixture experiments, especially when the experimental area is restricted.

     Because of the experience of the mixture of high correlation problem and the problem of multicollinearity between the explanatory variables, which has an effect on the calculation of the Fisher information matrix of the regression model.

     to estimate the parameters of the mixture model, we used the (generalized inverse ) And the Stepwise Regression procedure

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Publication Date
Mon Jun 30 2025
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF ADDING A MIXTURE OF LION’S MANE HERICIUM ERINACEUS AND REISHI MUSHROOM GANODERMA LUCIDUM TO BROILER DIETS ON THE PRODUCTIVE PERFORMANCE
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The study was conducted in the poultry field of the Department of Animal Production/ College of Agricultural Engineering Sciences/ University of Baghdad/ Abu Ghraib, for the period from 28/04/2022 to 08/06/2022 to demonstrate the effect of adding a mixture of Lion’s mane Hericium erinaceus and Reishi Mushroom Ganoderma lucidum to broiler's diets on productive performance, 120 one day old Ross 308 breed broiler chicks were used in the experiment, with (10 birds / replicate) with an average starting weight of 49.95 g. The experiment treatments were as follows:(T1) basic diet control treatment free of any addition. (T2) the basic diet with the addition of 0.5 g/kg fodder of Lion's Mane mushroom with 0.5 g/kg fodder of the Reishi Mus

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Publication Date
Tue Mar 01 2016
Journal Name
Journal Of Pharmaceutical Sciences
Development and Evaluation of Biodegradable Particles Coloaded With Antigen and the Toll-Like Receptor Agonist, Pentaerythritol Lipid A, as a Cancer Vaccine
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Publication Date
Thu May 25 2023
Journal Name
Polycyclic Aromatic Compounds
Effect of Modified Nano-Graphene Oxide and Silicon Carbide Nanoparticles on the Mechanical Properties and Durability of Artificial Stone Composites from Waste
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Sludge from stone-cutting (SSC) factories and stone mines cannot be used as decorative stones, stone powder, etc. These substances are left in the environment and cause environmental problems. This study aim is to produce artificial stone composite (ASC) using sludge from stone cutting factories, cement, unsaturated resin, water, silicon carbide nanoparticles (SiC-NPs), and nano-graphene oxide (NGO) as fillers. Nano graphene oxide has a hydrophobic plate structure that water is not absorbed due to the lack of surface tension on these plates. NGO has a significant effect on the properties of artificial stone due to its high specific surface area and low density in the composite. Its uniform distribution in ASC is very low due to its hydropho

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Work pressure of the administrative and academic members of Biskra University, its sources and its relation to some personal and functional variables
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  The study aimed to highlight the reality of the functional pressures with its dimensions (role ambiguity, role conflict, role burden, glass ceiling, and discrimination in composition). The researchers also relied on the questionnaire as a essential tool for data collection. The field study was conducted at the University of Mohammed Khiedr - Biskra -, the study was conducted on the basis of the total survey, which included all the workers of the 6 faculties of Biskra University (523 female employees).

     After the analyzing of the data using the version 21 of the statistical program Spss, The study reached a number of results, the most of them is the low level of the functiona

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Publication Date
Sat Nov 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Diagnosis and localization of the maxillary impacted canines by using dental multi-slice computed tomography 3D view and reconstructed panoramic 2D view
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Background: Diagnosis and treatment planning can be difficult with conventional radiographic methods as the orthodontic-surgical management of impacted canines requires accurate diagnosis and precise localization of the impacted canine and the surrounding structures. This study was aimed to localize and evaluate weather there is any differences in the diagnostic information provided by multi-slice computed tomography three dimensional volumetric CT images and two dimensional reconstructed panorama images (derived from CT) in subjects with impacted maxillary canines. Materials and Methods: Thirty patients including 24 female and 6 male with mean age of 18 years with suspected unilaterally or bilaterally impacted maxillary canines were evalu

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Publication Date
Tue Jan 10 2017
Journal Name
South Asian Journal Of Life Sciences
Comparison the effect of fungi (Beauveria bassiana) and bacteria Bacillus thuringiensis (is-raelensis) on a cumulative mortality of culex quinquefasciatus (Diptera: Culicidae).
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Mosquitoes play a serious role on public health transmitting several dangerous diseases such as malaria, filariasis and Encephalitis. So it consider as a vector diseases. Therefor it is important to control its spread using ecology friend’s factors like bacteria Bacillus thuringiensis var. israelensis and fungi Beauveria bassiana. Results revealed that the direct effect of Bacillus thuringiensis on the larvae led to the high mortality (100%) during 3 days while Beauveria bassiana have a cumulative effect on the Mosquito stage lifecycle; 7.3 X 104 more significant effect in the first day but there was no significant in the other days of treatment. In the end period of lifecycle there was no adult emergence and the adult which emergence up

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Publication Date
Sat Mar 31 2007
Journal Name
Um-salama Science Journal
Synthesis and Characterization of the Heavy Metals; Au(III), Pd(II), Pt(IV) and Rh(III) Complexes of S-Propynyl 2-Thiobenzimidazole
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Complexes of Au (III), Pd (II), Pt (IV ) and Rh(III) with S–propynyle-2- thiobenzimidazole (BENZA) have been prepared and characterized by IR and UV- Visible spectral methods in addition to magnetic and conductivity measurements and micro–elemental analysis (CHN).The probable structures of the new complexes have been suggested.

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