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Rationalization of Decision –Making and Performance evaluation methods through Employing Strategic Management Accounting
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This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the  company's reliance on traditional methods of calculating the cost of products and hence the lack of a causal relationship between the bases used in distribution centers and cost caused in cost occurs, and the most important recommendations the need to adopt economic units on modern management techniques to improve Production processes because of its large andprominent role in promoting the competitiveness of these units in the face of the currentenvironment accelerated change and reflected from the achievement of the objectives of the unit in the survival, growth and continue to offer low prices and high quality products.

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Engineering
Heat Transfer Analysis of Conventional Round Tube and Microchannel Condensers in Automotive Air Conditioning System
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In this paper, an experimental analysis of conventional air-cooled and microchannel condensers in automotive vapor compression refrigeration cycle concerning heat transfer coefficient and energy using R134a as a refrigerant was presented. The performance of two condensers and cycles tested regarding ambient temperature which it was varied from 40oC to 65oC, while the indoor temperature and load have been set to be 23oC and 2200 W respectively. Results showed that the microchannel condenser has 224 % and 77 % higher refrigerant side and air side heat transfer coefficient respectively than the coefficients of the conventional condenser. Thus, the COP, in case of using the microchannel

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Publication Date
Sat Jul 01 2017
Journal Name
Journal Of Construction Engineering And Management
Identification, Quantification, and Classification of Potential Safety Risk for Sustainable Construction in the United States
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Publication Date
Fri May 05 2023
Journal Name
Environmental Science And Pollution Research
Photocatalytic degradation of ciprofloxacin by MMT/CuFe2O4 nanocomposite: characteristics, response surface methodology, and toxicity analyses
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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Concentrations and Radiation Hazard Indices of Naturally Radioactive Materials for Flour Samples in Baghdad Markets
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In the present work, Uranium (238U), Thorium (232Th) and Potassium (40K) specific activity concentration in (Bq/kg) was measured in five different types for wheat flours that are available in the Iraqi markets. The gamma spectrometry method with an NaI (Tl) detector has been used for radiometric measurements. Calculations of radium equivalent activity, annual effective dose equivalent, external hazard index (Hex), internal hazard index (Hin), representing gamma index and gamma dose rate in all  flour samples were 17.98132 Bq/kg, 0.0100334, 0.04502, 0.04857, 0.06872, 0.125883 and 8.181244 respectively. It is found that the average of specific activity concentration of wheat flour sam

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Publication Date
Sat May 30 2020
Journal Name
Neuroquantology
Synthesis and Study NiO Charactrization of Extract from Green Tea Plant Prepared by Chemical Method
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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Mesoporous Silica Nanoparticles as a System for Ciprofloxacin Drug Delivery; Kinetic of Adsorption and Releasing
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Mesoporous silica (MPS) nanoparticle was prepared as carriers for drug delivery systems by sol–gel method from sodium silicate as inexpensive precursor of silica and Cocamidopropyl betaine (CABP) as template. The silica particles were characterized by SEM, TEM, AFM, XRD, and N2adsorption–desorption isotherms. The results show that the MPS particle in the nanorange (40-80 nm ) with average diameter equal to 62.15 nm has  rods particle morphology, specific surface area is 1096.122 m2/g, pore volume 0.900 cm3/g, with average pore diameter 2.902 nm, which can serve as efficient carriers for drugs. The adsorption kinetic of Ciprofloxacin (CIP) drug was studied and the data were analyzed and found to match well with

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
Applications of contemporary feminist theory and its role in international relations (Singapore as a Model)
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Since the emergence of the science of international relations as an independent academic scientific field,  various theories and trends have appeared and have tried to understand and explain the international reality and give a clear picture of what is happening within the international system of interactions and influences and the search for tools for stability and peace in international relations. Among these theories is the feminist theory, which is a new intellectual trend on the level of international relations theories,  which tried to give an explanation of what is happening in world politics and in international relations in particular. The main issue that feminist theory is concerned with is the lack of women’s subordination

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Bacterial Isolates and Their Antibiograms of Burn Wound Infections in Burns Specialist Hospital in Baghdad
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A total of 54 out of 67 (80.59%) of burn wound swab showed growth of one, or two, or three bacterial pathogens. Pseudomonas aeruginosa was the commonest pathogen, isolated in 48.14% of swab samples, followed by Klebsiella pneumoniae (31.48%), Staphylococcus aureus (27.77%), Acinetobacter baumanii (14.81%), Escherichia coli (7.40%), and Citrobacter freundii, Providencia stuartii, Enterobacter cloacae, with 1.85% isolation percentage for each. All bacterial isolates were tested against 19 antibiotics, and showed multi-drug resistance to 10 antibiotics, or more. The most effective antibiotics were the fifth-generation cephalosporin, ceftobiprole, and and antibiotic combinations, as Ceftazidime / clavulanic acid, and Cefoperazone /sulbactam, an

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Publication Date
Thu Sep 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Serum ferritin level and B12 in a sample of Iraqi re-current aphthous stomatitis patients
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Background: Recurrent aphthous stomatitis (RAS) is one of the most common oral mucosal disorders with a prevalence of 50-66%. The prevalence of hematinic deficiencies including ferritin and vitamin B12 deficiencies and their role in the prophylaxis and development of RAS is not well known. Many studies have demonstrated a high prevalence of hematinic deficiencies in patients with RAS. This study aimed to compare the serum level of ferritin and vitamin B12 in patients with recurrent aphthous ulcers and healthy controls. Subjects, Materials and Methods: The data were collected from patients who needed blood analysis to exclude anemia from November 2020 to May 2021. The study was approved by the institutional ethics committee. After recordi

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Publication Date
Thu Sep 01 2022
Journal Name
Iraqi Journal Of Physics
Development and Assessment of Feed Forward Back Propagation Neural Network Models to Predict Sunshine Duration
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         The duration of sunshine is one of the important indicators and one of the variables for measuring the amount of solar radiation collected in a particular area. Duration of solar brightness has been used to study atmospheric energy balance, sustainable development, ecosystem evolution and climate change. Predicting the average values of sunshine duration (SD) for Duhok city, Iraq on a daily basis using the approach of artificial neural network (ANN) is the focus of this paper. Many different ANN models with different input variables were used in the prediction processes. The daily average of the month, average temperature, maximum temperature, minimum temperature, relative humidity, wind direction, cloud level and atmosp

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