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The role of target cost technology in reducing product costs: Applied Study in the General Company for Soft Drinks Industry
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The Research dealt with the role of the target costs in reducing the cost of products in the General Company for soft drinks. One the modern approaches reduce costs and thus increase the ability and continuity to compete in the market. Where the problem of research in identifying the shortcomings in the traditional method used in the company sample research. Which led to a weak control of the cost and the researcher relied on data and costs of the company. The research recommended that the target cost of the company should be applied to the research sample. Training the employees. In addition, preparing training courses for them. He stressed the need to address obstacles that prevent the existence of an effective cost system. Including the application of the target cost method in the research sample company

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Publication Date
Fri Jul 01 2022
Journal Name
Health Science Reports
Immunohistochemical expression of angiotensin‐converting enzyme 2 in superficial and deep maxillofacial tissues: A cross‐sectional study
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Abstract<sec><title>Background and Aims

The involvement of maxillofacial tissues in SARS‐CoV‐2 infections ranges from mild dysgeusia to life‐threatening tissue necrosis, as seen in SARS‐CoV‐2‐associated mucormycosis. Angiotensin‐converting enzyme 2 (ACE2) which functions as a receptor for SARS‐CoV‐2 was reported in the epithelial surfaces of the oral and nasal cavities; however, a complete understanding of the expression patterns in deep oral and maxillofacial tissues is still lacking.

Methods

The immunohistochemical expression of ACE2 was analyzed in 95 specimens from maxillofacial tissues and 10 specimens o

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Publication Date
Mon Feb 01 2016
Journal Name
Al-mustansiriyah Journal Of Science
A comparative Study of Adiponectin and Oxidative Stress (malondialdehyde and peroxynitrite) levels in Iraqi Patients with Acromegaly
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The aim of this study is to find a relationship between oxidative stress and adiponectin in Iraqi patients with acromegaly. The present study included 30 patients with acromegaly disease attending at Al-Yarmuk teaching hospital , and 30 healthy individuals as a control group.The two groups with ages ranging (30-55) years. The results revealed a highly significant elevation in all parameters (GH,IGF-1 , adiponectin , malondialdehyde , and peroxynitrite ) levels in sera of patients when compared with healthy control .It can be concluded that oxidative stress (malondialdehyde and peroxynitrite ) may be valuable in detecting of endocrine diseases like acromegaly .

Publication Date
Thu Dec 05 2024
Journal Name
Anaesthesia, Pain &amp; Intensive Care
A comparative study between tongue thickness measured by ultrasonography and thyromental distance in anticipation of difficult intubation
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Background & objective: Difficult intubation remains a risk for patients undergoing general anesthesia (GA) or mechanical ventilation in an intensive care unit (ICU). Macroglossia is a known factor for difficult intubation. But it is not routine to assess the tongue size to predict difficult intubation. Studies are found deficient in comparing usefulness of measuring thyromental distance and the tongue thickness (TT) measured by ultrasonography to estimate difficult intubation. We compared tongue thickness measured by ultrasonography and thyromental distance as a means to anticipate difficult intubation. Methodology: A convenient sample of 60 patients; 32 males and 28 females, who were undergoing elective surgery with GA were i

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Microleakage of Pit and Fissure Sealants after Using Different Occlusal Surface Preparation Techniques: An In Vitro Study
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Background: The marginal seal is essential for sealant success because penetration of bacteria under the sealant might allow caries onset or progression. The aim of the present study was to estimate and compare the microleakage of pit and fissure sealant after various methods of occlusal surface preparation. Materials and methods: Thirty non-carious premolars extracted for orthodontic reasons were equally divided into three groups. In group one, occlusal fissures were opened with round carbide bur, in group two, occlusal surfaces of the teeth were cleaned with a dry pointed bristle brush and samples of group three were cleaned with a slurry of fine flour of pumice in water using rubber cup. Then fissures of all teeth were etched using 35% p

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Publication Date
Sun Jul 01 2012
Journal Name
International Journal Of Drug Develo
Modifying effects of boswellia carteri on clarithromycine action: In vitro antibacterial study against common sensitive bacterial strains
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Background:Plant-derived compounds have action alongside Gram-positive and Gram-negative bacteria and numerous compounds, inhibit efflux pumps and hence have become known as efflux pump inhibitors. Clarithromycin is a macrolide antibiotic used to treat pharyngitis, tonsillitis, acute maxillary sinusitis and acute bacterial exacerbation of chronic bronchitis the antibacterial range is the similar as erythromycin but it is active against Mycobacterium avium complex, M.leprae and atypical mycobacteria. The in vitro antibacterial activity results of different boswellic acid compounds discovered alpha keto-boswellic acid (AKBA) to be the preponderance potent antibacterial compound alongside Gram-positive pathogens, but it showed no significant a

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Publication Date
Tue Aug 16 2022
Journal Name
Heat Transfer
Experimental study on thermo‐hydraulic performance of metal foam twisted tape in a double pipe heat exchanger
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Abstract<p>A recent study compared experimentally the hydraulic and thermal activity of twisted tape inserts for two types, metal foam twisted tape (MFTT) and traditional twisted tape (TTT), in a double pipe heat exchanger. The investigation goal of the innovatively designed MFTT is to enhance the heat transfer process, which provides a higher thermal enhancement factor over those of TTT under the same conditions. Heat transfer activity in terms of Nusselt number (<italic>Nu</italic>) and Nusselt number ratio (<italic>Nu</italic>/<italic>Nu</italic><sub>o</sub>) as the heat exchanger equipped with the proposed MFTT and TTT inserts with various tape‐twist ratios (<i></i></p> ... Show More
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Publication Date
Mon Dec 21 2020
Journal Name
International Journal Of Environmental Analytical Chemistry
Comparative study of embedded functionalised MWCNTs and GO in Ultrafiltration (UF) PVC membrane: interaction mechanisms and performance
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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
Investigating Adverbs' in Vatan yahut Silistre by Namik Kemal: Namık Kemal'ın ''Vatan Yahut Silistre'' Başlıklı Tiyatrosu'nda Geçen Zarfların İncelenmesi
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       It is a common Knowledge that adverbs in Turkish languages can modify verbs, adjectives, nouns or other adverbs. Moreover, adverbs can determine the meanings of nouns and verbs in a sentence as far as time, place, manner, quantity and interrogative are concerned. The present study debates adverbs’ functions in Namiq Kamal’s play Vatan yahut Silistre.

 The study sheds light on the author’s use of the adverbs to describe the required theatrical actions of the play  and to convey his reflections and thoughts easily to the auidence. One of the main hindrances encountered in conducting the study is the shortage of the  upto date academic resources necessary for

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The fair Value and its Using Effects on The Financial Reports Quality
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This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Comparative Study of Performance and Emission Characteristics between Spark Ignition Engine and Homogeneous Charge Compression Ignition Engine (HCCI)
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Many researchers consider Homogeneous Charge Compression Ignition (HCCI) engine mode as a promising alternative to combustion in Spark Ignition and Compression Ignition Engines. The HCCI engine runs on lean mixtures of fuel and air, and the combustion is produced from the fuel autoignition instead of ignited by a spark. This combustion mode was investigated in this paper. A variable compression ratio, spark ignition engine type TD110 was used in the experiments. The tested fuel was Iraqi conventional gasoline (ON=82).

The results showed that HCCI engine can run in very lean equivalence ratios. The brake specific fuel consumption was reduced about 28% compared with a spark ignition engine. The experimental tests showed that the em

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