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Use the target costing in Decrease costing a practical company far AL-Amal Industries
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The Target costing is an important modern techniques strategic managerial accounting.which is been shown active adoption to changes in contemporary business environments Inaddition,they had been adopted by the units as aresult of the growth in the strategic approach in the man agement..the goal of using target costing is to build and strengthen competitive abilities of economic units thvough introducing appropriate ways to decrease cost and improving quality of product The hypothesis reflects interest in achieving the goal of the research,ie.research question,The hypothesis use target costing to assist economic units to decrease cost and in the manner that leads to competitive advantages while surviving and flourishing in current businesses, AL-Amael in dustry company represents the sample of this study.to achieve the study aims it had been divided in to three chapters the firsl chapter show the study methodology and target costing theoretical approach other chapter reach practical and conclusions also the suggested recommendation

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Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
The Influence of x ratio and Annealing Temperatures on Structural and Optical Properties for (CuO)<sub>x</sub>(ZnO)<sub>1-x</sub> Composite Thin Films Prepared by PLD
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Abstract<p>Thin films of (CuO)<sub>x</sub>(ZnO)<sub>1-x</sub> composite were prepared by pulsed laser deposition technique and x ratio of 0≤ x ≤ 0.8 on clean corning glass substrate at room temperatures (RT) and annealed at 373 and 473K. The X-ray diffraction (XRD) analysis indicated that all prepared films have polycrystalline nature and the phase change from ZnO hexagonal wurtzite to CuO monoclinic structure with increasing x ratio. The deposited films were optically characterized by UV-VIS spectroscopy. The optical measurements showed that (CuO)<sub>x</sub>(ZnO)<sub>1-x</sub> films have direct energy gap. The energy band gaps of prepared thin films </p> ... Show More
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Publication Date
Fri May 03 2019
Journal Name
Journal Of Physical Education
Effect Special Exercises &amp; Electrical Muscle Stimulation In Maximum Strength Balance by indication Electrical Activity for Muscles on Both Sides of Body For Disabled Weightlifters
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MJ Abbas, AK Hussein, Journal of Physical Education, 2019

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Publication Date
Thu Apr 28 2022
Journal Name
Iraqi Journal Of Science
Isolation and identification of Staphylococcus aureus, Listeria monocytogenes, E. coli O157:H7 and Salmonella specious from raw beef and lamb meat in Baghdad by PCR.
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The study designed to determine the distribution of a major important food pathogens including Staphylococcus aureus , Listeria monocytogenes, E. coli O157:H7 and Salmonella spp from raw beef and lamb meat by using multiplex pcr . A total of 90 raw beef and lamb meat samples were collected from different butcher's shops in Al-Karkh side of Baghdad city and analyzed for the presence of these types of bacteria and their susceptibilities to some antibiotics was investigated ,the results showed that the prevalence of S. aureus (5.6%), L. monocytogenes (3%), E. coli O157:H7 (7.8 %) and Salmonella spp (5.6%) from the total samples .The result of the susceptibility test showed that S. aureus isolates were susceptible to Amikacin (80%) ,while L.

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Publication Date
Tue Jan 25 2022
Journal Name
Iraqi Journal Of Science
Semi (1, 2)*-Maximal Soft (1, 2)*-Pre-Open Sets and Semi (1, 2)*-Minimal Soft (1, 2)*-Pre-Closed Sets In Soft Bitopological Spaces
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In this paper, we introduce and study new types of soft open sets and soft closed
sets in soft bitopological spaces (X,~ ,~ ,E) 1 2   , namely, (1,2)*-maximal soft open
sets, (1,2)*-maximal soft (1,2)*-pre-open sets, semi (1,2)*-maximal soft (1,2)*-preopen
sets, (1,2)*-maximal soft closed sets, (1,2)*-maximal soft (1,2)*-pre-closed
sets, (1,2)*-minimal soft open sets, (1,2)*-minimal soft (1,2)*-pre-open sets, (1,2)*-
minimal soft closed sets, (1,2)*-minimal soft (1,2)*-pre-closed sets, and semi (1,2)*-
minimal soft (1,2)*-pre-closed sets. Also, properties and the relation among these
concepts have been studied.

 

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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
Well Log Analysis of Nahr Umr, Shuaiba and Zubair Formations in EB-4 well of East Baghdad Oil Field, Iraq, using Rock Physics Templates (RPTs)
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RPT is a method used for classifying various lithologies and fluids from data of well logging or seismic inversion. Three Formations (Nahr Umr, Shuaiba, and Zubair Formations) were selected in the East Baghdad Oil field within well EB-4 to test the possibility of using this method. First, the interpretations of the well log and Density – Neutron cross plot were used for lithology identification, which showed that Nahr Umr and Zubair formations consist mainly of sandstone and shale, while the Shuaiba Formation consists of carbonate (dolomite and limestone). The study was also able to distinguish between the locations of hydrocarbon reservoirs using RPT. Finally, a polynomial equation was generated from the cross plot domain (AI versus V

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Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Clinical and Sonographic Changes of Parotid Gland in Patients with Type I and Type II Diabetes Mellitus and Its Effect on Physical Properties of Saliva
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Background: Sialosis described as a specific consequence of diabetes. In diabetic sialosis, the increased volume of the glands is due to the infiltration of adipose in the parenchyma. The B-scan ultrasonography is a generally accepted tool for determining parotid gland enlargement. Oral health is, to a greater extent, dependent on quality and quantity of saliva, both of which may be altered in diabetics. This study was established to detect the enlargement of parotid gland in diabetic patient and study the changes in physical properties of saliva and its relation with the salivary gland enlargement. Subjects, Materials and Methods: A cross-sectional study with highly specified criteria with ages ranged (20-65) years, male and female subject

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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
With Solvent Extraction Method, and via new Organic Reagent 2-(Benzo thiazolyl azo)-4,5- Diphenyl Imidazole for Spectrophotometric Determination of Copper (II) in different Samples
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The new organic reagent 2-[Benzo thiazolyl azo]-4,5-diphenyl imidazole was prepared and used as complexing agent for separation and spectrophotometric determination of Cu2+ ion in some samples include plants, soil, water and human blood serum. Initially determined all factors effect on extraction method and the results show optimum pH was (pHex=9), optimum concentration was 40?g/5mLCu2+ and optimum shaking time was (15min.), as well stoichiometry study appears the complex structure was 1:1 Cu2+: BTADPI. Interferences effect of cations were studied. Synergism effect shows MIBK gave increasing in distribution ratio (D). Organic solvent effect appears there is no any linear relation between dielectric constant for organic solvent used and dis

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Publication Date
Thu Aug 30 2018
Journal Name
Iraqi Journal Of Science
Synthesis, Identification, Theoretical and Experimental Studies of Carbon Steel Corrosion Inhibition in Sea Water by Some New Diazine Derivatives linked to 5-Nitro Isatin Moiety
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This research includes synthesis of new 5-Nitro isatin derivatives starting from 5-nitro-3-(imino acetohydrazide)-2-oxo indole (1) namely 5-nitro-3-[iminoaceto(tetra hydropyridazin-3,6-dione)-2-yl]-2-oxo indole (2); 5-nitro-3-[iminoaceto(hexahydrodiazepine-3,7-dione)-2-yl]-2-oxo indole (3); 5-nitro-3-[iminoaceto (1,2-dihydro pyridiazin-3,6-dione)-2-yl]-2-oxo indole (4); 5-nitro-3-[iminoaceto (8-nitro- 1,2-dihydrophtalazin-3,10-dione)-2-yl]-2-oxo indole (5) and 5-nitro-3-[iminoaceto (1,2-dihydrophtalazin-3,10-dione)-2-yl]-2-oxo indole (6). The derivatives were characterized using FTIR, 1HNMR, 13CNMR and C.H.N.S analy

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Publication Date
Fri Dec 08 2023
Journal Name
Iraqi Journal Of Science
Immunohistochemical Study of Estrogen, Progesterone Receptor and Her-2neu Oncogene with Her-2neu Biomarker Estimation by ELISA Technique in Primary Breast Cancer before Chemical Therapy
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Breast cancer is one of the comments malignant tumors worldwide especially in Iraq; it is a leading cause of death in Iraqi women. Determination of estrogen and progesterone receptors status is helpful in selecting the patients most likely to receive benefit from endocrine therapy, and provide prognostic information on recurrence and survival since their expression is related to the degree of the tumor differentiation. From November 2012 to March 2013, 150 breast cancer patients at Al-Amal Hospital in Baghdad were attended to start treatment of disease for the first time. All patients included in this study did not receive chemotherapy. Patients were asked to bring their paraffin embedded tissue blocks to participate in estrogen, progest

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Influence of Rotation and Inclined Magnetic Field with Mixed Convective Heat and Mass Transfer in an Inclined Symmetric Channel on Peristaltic Flow with Slip Conditions
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     In paper, we study the impact of the rotationn inclined magnetic felid and inclined symmetric channel with slip condition on peristaltic transport using incompressible non-Newtonian fluid. Slip conditions for the concentration and heat transfer are considered. We use the conditions on the fluid, namely infinite wavelength and low - Reynolds number to simplify the governed equations that described - motion flow, energy and concentration. These equations ofroblem are solved by the perturbation technique and restricted the number of Bingham to a small value to find the final expression of the stream function. The Bingham number, Brinkman number, Soret number, Dufour number, temperature, Hartman number and other parameters are teste

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