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Designing activity based costing systems ABC for transport services and its role in improving the efficiency of pricing decisions: بحث تطبيقي في الشركة العامة لادارة النقل الخاص
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  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision to the pricing of its services fairly and rationally. The aim of the research is to design a system of cost accounting based on ABC activities in the service sector to calculate the cost of service for the purpose of providing appropriate information to the administration for the purpose of increasing the effectiveness of pricing decisions for those services. The main findings of the research that the use of cost accounting system helps to identify and measure the cost of transport services correctly and thus the possibility the administration should make a rational and rational decision to price services more fairly and objectively.

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Publication Date
Mon Sep 09 2013
Journal Name
Plant Biology
Comparing simple root phenotyping methods on a core set of rice genotypes
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Abstract<p>Interest in belowground plant growth is increasing, especially in relation to arguments that shallow‐rooted cultivars are efficient at exploiting soil phosphorus while deep‐rooted ones will access water at depth. However, methods for assessing roots in large numbers of plants are diverse and direct comparisons of methods are rare. Three methods for measuring root growth traits were evaluated for utility in discriminating rice cultivars: soil‐filled rhizotrons, hydroponics and soil‐filled pots whose bottom was sealed with a non‐woven fabric (a potential method for assessing root penetration ability). A set of 38 rice genotypes including the Oryza<styled-content style="fixed-case">SNP</styled-content></p> ... Show More
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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Vibration Analysis of Cross-Ply Plates Under Initial Stress Using Refined Theory
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Natural frequency under initial stresses for simply supported cross-ply composite laminated plates (E glass- fiber) are obtained using Refind theory (RPT). This theory accounts for parabolic distribution of the transverse shear strain through the plate thickness and satisfies the zero traction boundary conditions on the surfaces of the plate without using shear correction factors. The governing equations for Eigen value problem under initial stress are derived using Hamilton’s principle and solved using Navier solution for simply supported cross-ply symmetric and antisymmetric laminated plates. The effect of many design factors such as modulus ratio, thickness ratio and number of laminates on the Natural frequency and buckling stresses

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Publication Date
Fri Sep 06 2024
Journal Name
Journal Of Optics
Optimization photodetection performance: investigation of doping effect on PVA/Y2O3 composite material
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In this work, the photodetection performance of polyvinyl alcohol (PVA) nanofibers and its composite with yttrium oxide (Y2O3) at different concentrations (2.5, 5, 10) wt% are examined deposited on p-type Si with (111) orientation. Electrospinning technique was used to create nanofiber composites. Adding Y2O3 significantly impacts the PVA nanofibers where ultraviolet-visible (UV-Vis) spectroscopy optical absorption energy gap decreases with increased concentration (2.8, 2.6, and 2.3) eV. X-ray diffraction was used to investigate crystal structure, which is cubic structure. The chemical composition study was conducted using Fourier transform infrared spectroscopy (FTIR) spectra, which revealed the stretching vibrations related to the Y-O bon

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Publication Date
Fri Jun 30 2017
Journal Name
Journal Of Engineering
Enhancing Performance of Self–Compacting Concrete with Internal Curing Using Thermostone Chips
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This paper is devoted to investigate the effect of internal curing technique on the properties of self-compacting concrete (SCC). In this study, SCC is produced by using silica fume (SF) as partial replacement by weight of cement with percentage of (5%), sand is partially replaced by volume with saturated fine lightweight aggregate (LWA) which is thermostone chips as internal curing material in three percentages of (5%, 10% and 15%) for SCC, two external curing conditions water and air. The experimental work was divided into three parts: in the first part, the workability tests of fresh SCC were conducted. The second part included conducting compressive strength test and modulus of rupture test at ages of (7, 28 and 90). The third part i

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Poly Acrylamide Gel Electrophoresis of Serum Protein, Application to Kala-azar Patients
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         Sera samples were collected from 60 children aged 4-60 months, all were clinically and serologically proven cases of visceral leishmaniasis, as well as  from 10 healthy children, all were seronegative with no history of parasitic infection who serve as a control during the study. Serum total protein and albumin were measured and compared between the control and visceral leishmaniasis patients. Serum protein profiles have been investigated using the conventional sodium dodecyl sulphate – polyacrylamide gel electrophoresis (SDS-PAGE).  Serum of control group showed the specific protein pattern with five protein bands, while serum protein profile in visceral leishmaniasis pat

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Education Program on High School Males Students' Knowledge about Smoking
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Abstract

Objective(s): To evaluate high school male students' knowledge about substance use, to determine the effectiveness of the education program on high school mal students' knowledge about substance use.

 

 Methodology: A quasi-experimental (pre-posttest) design was carried out to determine the effectiveness of an educational program on knowledge of high school students about substance use in AL-Kut city. The study was started from 20th h September 2022 to 24th November 2022. The sample was non-probability (purposive sample) sample of (60) student were selected according to the study that are working in Al Kut Education Directo

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Publication Date
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Dehydration of Ethanol Using Pervaporation Separation with Nanoporous Hydrophilic Silica Ceramic Membrane
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The pervaporation using a commercial hydrophilic ceramic membrane supplied from PERVATECH was conducted. The dehydration of ethanol/ water system was used as a model for the pervaporation study. Pervaporation experiments of ethanol/water system were carried out in the temperature range of 303-343K, ethanol concentration in the feed 10-90 vol. % and the feed flow rate in the range of 0.5-10 L/min.  In this work, the effect of operation parameters on permeates fluxes as well as permeates separation factors have been studied. The Water flux is strongly dependent on the temperature; it increased with increasing in temperature, which in turn decreased the selectivity of membrane to water molecules.

In addition water flux was decr

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Publication Date
Sun Dec 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Continuous De-emulsification of Crude Oil Using Packed Column Under Various Conditions
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This research dealt with desalting of East Baghdad crude oil using pellets of either anionic, PVC, quartz, PE, PP or
nonionic at different temperature ranging from 30 to 80 °C, pH from 6 to 8, time from 2 to 20 minutes, volume percent
washing water from 5 to 25% and fluid velocity from 0.5 to 0.8 m/s under voltage from 2 to 6 kV and / or using additives
such as alkyl benzene sulphonate or sodium stearate. The optimum conditions and materials were reported to remove
most of water from East Baghdad wet crude oil.

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Publication Date
Sun Jan 01 2012
Journal Name
Ibn Al- Haitham J. Fo R Pure & Appl. Sci
Multiple Mixing Ratios of Gamma Rays From Reaction Using a2-ratio Method
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The -multiple mixing ratios of γ-transitions from levels of populated in the are calculated in the present work by using the a2-ratio methods. We used the experimental coefficient (a2) for two γ-transitions from the same initial state, the statistical tensor, which is related to the a2-coefficient would be the same for the two transitions. This method was used in a previous work for pure transitions or which can be considered pure. In these cases the multiple mixing ratios for the second transition ( ) equal zero, but in our work we applied this method for mixed γ-transitions and then the multiple mixing ratio ( ) is known for one transition. Then we calculate the ( ) value and versareversa. The weight average of the -values calcu

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Engineering
Dry Sliding Wear Behavior of EN25 Steel Treated by Different Quenching Media
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The present investigation aims to study the effect of heat treatment by quenching in different quenching media (salt water, water and oil) following by tempering on wear resistance of EN25 steel. EN25 steel is an alloy of medium carbon low alloy steel which is used for many applications requiring high tensile strength and wear resistance such as connecting rods, adapters and in power sectors extensively. The specimens are machined to 20 mm in length and 10 mm in diameter. This study is done by two stages: The first stage is done by austenitizing EN25 steel to 850  for 1 hr by quenching the specimens in three different quenching media and then tempered at 300   in air. While the second stage is performed by wear

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