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Lean accounting and its rolls for calculated costs on value stream
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At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow instead of products

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY OF THE EFFECT OF CHITOSAN EXTRACTED FROM THE MUSHROOM ON THE EXPERIMENTALLY INDUCED HYPERLIPIDEMIA IN MALE RABBITS: STUDY OF THE EFFECT OF CHITOSAN EXTRACTED FROM THE MUSHROOM ON THE EXPERIMENTALLY INDUCED HYPERLIPIDEMIA IN MALE RABBITS
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The present study aimed to identify the therapeutic evaluation of chitosan extracted from the fungus cushroom and pure chitosan on glucose and lipid profile in the blood of 35 male rabbits with hyperlipidemia induced experimentally by cholesterol. The tests included estimation of glucose levels, total cholesterol, triglycerides, high-density lipoproteins, low-density lipoproteins, and very low-density lipoproteins. hyperlipidemia was induced in the male rabbits used in the study which was administered orally with cholesterol 150mg/kg body weight for a week. rabbits were divided into seven groups: control, cholesterol, pure chitosan, mushroom chitosan, cholesterol and pure chitosan, cholesterol and mushroom chitosan and cholestero

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Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
PREPARATION OF POLYMERIC COMPOSITES FROM SATURATED POLYESTERS GLASS POWDER (FLOURSCENT) AND STUDY OF ITS MECHANICAL PROPERTIES: PREPARATION OF POLYMERIC COMPOSITES FROM SATURATED POLYESTERS GLASS POWDER (FLOURSCENT) AND STUDY OF ITS MECHANICAL PROPERTIES
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In this study, polymeric composites were prepared from unsaturated polyester as a base material with glass powder (fluorescent) in different weight ratios (4, 6, 8, 10,and 11%) as a support material and after comparison before and after reinforcement of the prepared composites, an increase was found. In the values ​​of mechanical properties (hardness, compressive strength), the shock resistance values ​​decreased, but an increase in temperature leads to an increase in the values ​​of shock resistance, as well as the values ​​of compressive strength And it reduces the hardness value.

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Publication Date
Fri Dec 15 2017
Journal Name
Journal Of The College Of Education For Women
The Effect of Using Authentic Materials on ESP Students’ Achievement at College of Physical Education and Sciences Sport for Women
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Authentic materials are the most important tools that the teacher could use in class in order to make teaching go smoothly and effectively in transmitting the necessary knowledge to all students. This research has investigated experimentally the effect of using authentic materials in teaching English as a foreign Language, because a number of studies point out that the use of authentic materials is regarded a useful means to motivate learners, arouse their interest and expose them to the real language they will face in real life situations.

It is hypothesis that there is no statistical significance difference between the experimental group who taught English as a foreign language by using the authentic materials with those  

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Publication Date
Tue Jul 01 2014
Journal Name
Political Sciences Journal
Kurdistan Workers' Party (PKK) and its role in the evolution of the Kurdish issue in Turkey from 1991 to 2013
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حزب العمال الكردستاني ودوره في تطوير القضية الكردية في تركيا من 1991-2013

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Publication Date
Tue Dec 26 2017
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study of the Effect of Exhaust Gas Recirculation (EGR) and Injection Timing on Emitted Emissions at Idle Period
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Abstract

Heavy-duty diesel vehicle idling consumes fossil fuel and reduces atmospheric quality at idle period, but its restriction cannot simply be proscribed. A comprehensive tailpipe emissions database to describe idling impacts is not yet available. This paper presents a substantial data set that incorporates results from DI multi-cylinders Fiat diesel engine. Idle emissions of CO, hydrocarbon (HC), oxides of nitrogen (NOx), smoke opacity, carbon dioxide (CO2) and noise have been reported, when three EGR ratios (10, 20 and 30%) were added to suction manifold.

CO2 concentrations increased with increasing idle time and engine idle speed, but it didn’t show clear effect for IT adva

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Publication Date
Sun Jun 27 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Prevalence of Smoking among Health Workers and Effectiveness of Instructional Booklet concerning Risks of Smoking on Health Workers′ Knowledge in Baghdad Teaching Hospital
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Objective(s): The present study aims at assessing the prevalence of smoking among health workers in Baghdad Teaching Hospital and to find out the effectiveness of instructional booklet concerning risk of smoking on health workers′ knowledge in hospital.

Methodology: A pre-experimental design study was conducted from 1st of October 2019 to 17th of March 2020. A non-probability sample consists of (500) participant (343 non-smokers and 157 smokers) from (1500) health workers in Baghdad Teaching Hospital, they included the physicians, nurses, pharmacists, physiotherapists, Laboratory Technicians, Medical Assistants. A questionnaire is constructed to evaluate the effectiveness of instructional booklet on health workers’ knowledge

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The effectiveness of a teaching program based on the McCarthy Model (4MAT) in developing creative writing skills and reflective thinking among university students
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The aim of this study was to determine the effect on using the McCarthy Model (4MAT) for developing creative writing skills and reflective thinking among undergraduate students. The quasi-experimental approach was adopted. And, in order to achieve the study objective, the educational content of Teaching Ethics (Approach 401), for the plan for the primary grades teacher preparation program  was dealt with by using a teaching program based on the McCarthy Model (4MAT) was used.

The study which was done had been based on the academic achievement test for creative writing skills, and the reflective thinking test. The validity and reliability of the study tools were also confirmed. The study was applied to a sample consisting of

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Publication Date
Fri Dec 01 2023
Journal Name
Political Sciences Journal
Exploring the Effects of European Union Conditionality Language on European Mediterranean Human Rights Dialogue
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Since more than a decade, human rights dialogue in the European Mediterranean Region has been marked by a number of tensions. Although a number of factors contribute to such disputes, the effect of human rights conditionality, which ties EU economic cooperation progression with partner countries human rights advancement, on the dialogue has not been studied. Understanding the aspects, impacts, and effects of conditionality on Euro-Med relations is crucial for furthering dialogue. Yet this variable has been almost entirely neglected in academic and policy research. The research concludes several direct and indirect impacts of conditionality on human rights dialogue using a mixed methodology approach. Direct effects are reflected in the wi

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Modification of Irisin Level in Overweight/Obese Women during Pregnancy and Its Association with Some Metabolic Risk Factors
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Irisin is a novel myokine and adipokine, its role during pregnancy and its association with some metabolic risk factors especially pre-pregnancy body mass index (pre-BMI) need more evaluation. The aim of the study is to find whether the pre-BMI could predict irisin levels during normal pregnancy and to clarify associations of irisin with some pathological parameters.

Irisin levels were estimated by ELISA in sera of 59 normal pregnant women who enrolled from December 2016 to May 2017 at Maternity Hospital, Zakho city, Kurdistan region (Iraq). Thirty-two normal-weight pregnant (pre-BMI≤24.9 kg/m2, Age=24.03 mean±3.7standard deviation) and 27 overweight/obese-pregnant (pre-BMI>25 kg/m2, Age=27.6 mean±3.9

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effects of Spontaneous Abortion on Women's Psychological Domain of Quality of Life
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Objective: To find out the association between psychological domain of Quality of life with study variable
(demographic &reproductive).
Methodology: A descriptive Analytical study was conduct on Non-probability (purposive sample)of (200) women
who have suffering from spontaneous abortion in maternity unit from four hospitals which include Al-Elwyia
maternity teaching hospital, and Baghdad teaching hospital at Al-Russafa sector. Al –karekh maternity hospital
and Al-Yarmook teaching hospital at Al-karekh sector. A questionnaire was used as a tool of data collection for the
period of February 3rd 2013 to April 26th 2013 and consisted of four parts, including demographic, reproductive
characteristics, and psycholog

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