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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
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Green synthesis of CdS:Sn NPs by Starch as a Covering Agent and Studying its Physical Properties
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The aim of this research is to employ starch as a stabilizing and reducing agent in the production of CdS nanoparticles with less environmental risk, easy scaling, stability, economical feasibility, and suitability for large-scale production. Nanoparticles of CdS have been successfully produced by employing starch as a reducing agent in a simple green synthesis technique and then doped with Sn in certain proportions (1%, 2%, 3%, 4%, and 5%).According to the XRD data, the samples were crystallized in a hexagonal pattern, because the average crystal size of pure CdS is 5.6nm and fluctuates in response to the changes in doping concentration 1, 2, 3, 4, 5 %wt Sn, to become   4.8, 3.9, 11.5, 13.1, 9.3 nm respectively. An increase in crystal

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Publication Date
Thu Sep 11 2014
Journal Name
Journal Of Natural Sciences Research
Estimation Arginase Activity in the Serum of Uterine Fibroid Females and its Relationship with Other Parameters
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Publication Date
Wed Dec 01 2021
Journal Name
Open Biology
Structure and in silico simulations of a cold-active esterase reveals its prime cold-adaptation mechanism
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Here we determined the structure of a cold active family IV esterase (EstN7) cloned from Bacillus cohnii strain N1. EstN7 is a dimer with a classical α/β hydrolase fold. It has an acidic surface that is thought to play a role in cold-adaption by retaining solvation under changed water solvent entropy at lower temperatures. The conformation of the functionally important cap region is significantly different to EstN7's closest relatives, forming a bridge-like structure with reduced helical content providing greater access to the active site through more than one substrate access tunnel. However, dynamics do not appear to play a major role in cold adaption. Molecular dyn

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Scopus (13)
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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
Psycological tolerance and its relationship to self-efficacy among the students of the University of Baghdad
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The study aimed to measure the phsycological tolerance and self-efficacy among the students of Baghdad university and knon the significant differences in psychological tolerance and self-efficacy according to the variables (Gender-Specialization)and the interaction between themas well as the study aimed to identify the strength and direction of the relationship between psychological tolerance and self-efficacy of the study sampleincluded asample of the current study(370) students from grades four ,the researcher used the measure of psychological tolerance and self-efficacy prepared by the researcher ,and the results showed that college students Generally have adegree of psychological tolerance and that there are statistically sig

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Valuation of consumer purchasing behavior over the internet And its relation to personal variables: / exploratory research
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The objective of the research was to evaluate consumer purchasing behavior through the Internet, such as consumer behavior, reasons for buying online, purchasing advantages over the Internet, personal variables (gender, age, marital status, education level, income, and income and job type). The questionnaire was adopted as a main tool in the survey of the views of a sample of consumers in Baghdad governorate (100) people and analyzed their answers using the statistical program SPSS in calculating the mean and standard deviation Centigrade, correlation coefficient (R) and test ( ). The main findings of the research were:

  1. There is a positive and positive relationship between consumer purchasing behavior via the Internet and

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Formal coding and its relationship to aesthetic taste among students of the Department of Art Education
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The current research aims to identify pictorial coding and its relationship to the aesthetic taste of art education students. The research community consisted of (10) plastic artworks, and (3) artworks were selected as a sample for analysis and decoding. With the aim of the research, the research tool was prepared as it consisted of an analysis form, and the researcher used statistical methods: Equation (Cooper) to find the percentage of agreement between the arbitrators and the equation (Scott) to calculate the validity of the tool, and the correlation coefficient (Pearson) to extract stability in the method of segmentation half. Shape formations and achieve encryption of the plastic image through decoding symbols, meanings, and the sig

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
Technological development and its association with the formal change to devices Flatiron: يوجل عبد الحسين فارس
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Evolution in the modern era Which led to the rapid change in the forms of industrial products For many reasons, So put current research into question the view (What are the design requirements that define the formal change in the Iron clothes)? To reach the aim of In the design cornerstonesUnderlying the formal changethe Iron of the clothes, In the first section shed light on the development stages of systems design lists the historic stages of development and energy operator devices irons and mechanism of action and internal components, while in the second part, which was entitled (The role of technology and the factors influencing the change formality of Iron) touched on the three topics which technology modern industrial and receiver,

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Publication Date
Thu Oct 01 2020
Journal Name
Biochemical & Cellular Archives
DETERMINATION OF ADVANCED OXIDATIVE PROTEIN PRODUCTS LEVELS AND ITS CORRELATION WITH INFLAMMATION IN DIABETIC FOOT PATIENTS
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protein oxidation through oxidative stress, which represents the overall status of the protein in the cell/tissue. Due to their increased levels of AOPPs were reported during T2DM. The aim of this study was to assess AOPP level in T2DM subjects with foot ulcer (DFU) and explore its correlation with infection. Type 2 diabetic patients (n=108) and healthy subjects (n=25) were enrolled in this study. The T2DM group was subdivided to diabetic patients without complications (n=25) and eighty-three (83) of them have diabetic foot. They were sub- grouped into two groups according to presence Osteomyelitis and abscess, and in reliance on medical analysis of WBC count and CRP. Group of diabetic without superficial or deep ulcer and no osteomyelitis

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Scopus (2)
Scopus
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The organizational performance of the kindergarten teachers and its relation with the educational environment of kindergartener
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The research aims at identifying the organizational performance of the kindergarten teachers and defines the educational environment of kindergarten children. To achieve the objectives of the research, the researcher adopted the organizational performance scale for (Saadi, 2016), which was applied to kindergarten teachers. The scale consists of (43) paragraphs, and has good reliability and validity, as the coefficient of reliability (84.0) in a retest method, and (87.0) using the formula Alpha Kronbach. Additionally, the researcher adopted the educational environment scale for (Radam, 2015); the scale consists of (66) paragraphs, and it enjoys a good reliability and validity, as the coefficient of reliability (89.0) method of reliability

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Publication Date
Mon Jun 30 2025
Journal Name
Modern Sport
Visual Tracking and its Relationship to Dynamic Visual Acuity Among National Youth Foil Fencing Team Athletes
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