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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 Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of Different Techniques to Detect Recurrent Carious Lesion Around Amalgam Filling
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Abstract Background: This in-vitro study was to evaluated bitewing radiograph and tactile examination for detection secondary caries adjacent to amalgam restorations. Material and method: Sixty primary extracted molars with class I and class II amalgam restorations were selected from children, and examined by bitewing radiographs were taken by using film holders and interpreted on a backlit screen without magnification. Then, we used tactile examination with blunt probe. Result: The result of this study showed that the best cut-off points for the sample were found by a Receiver Operator Characteristic (ROC) analysis, and the area under the ROC curve and the sensitivity, specificity and accuracy of the techniques were calculated for enamel (

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Publication Date
Sat Jul 22 2023
Journal Name
Journal Of Engineering
Replacement of Line Loads acting on slabs to equivalent uniformly Distributed Loads
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This study aims to derive a general relation between line loads that acting on two-way slab system and the equivalent uniformly distributed loads. This relation will be so useful to structural designer that are used to working with a uniformly distributed load and enable them to use the traditional methods for analysis of two-way systems (e.g. Direct Design Method). Two types of slab systems, Slab System with Beams and Flat Slab Systems, have been considered in this study to include the effect of aspect ratio and type of slab on the proposed relation. Five aspect ratios, l2/l1 of 0.5, 0.75, 1.0, 1.5 and 2.0, have been considered for both types of two-way systems.
All necessary finite element analyses have been executed with SAFE Soft

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Publication Date
Thu May 14 2015
Journal Name
International Journal Of Computer Applications
Performance Evaluation of Zigbee Routing Protocol under Various Conditions using OPNET Modeler
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Zigbee, which has the standard IEEE 802.15.4. It is advisable method to build wireless personal area network (WPAN) which demands a low power consumption that can be produced by Zigbee technique. Our paper gives measuring efficiency of Zigbee involving the Physical Layer (PL) and Media Access Control (MAC) sub-layer , which allow a simple interaction between the sensors. We model and simulate two different scenarios, in the first one, we tested the topological characteristics and performance of the IEEE802.15.4 standard in terms of throughput, node to node delay and figure of routers for three network layouts (Star, Mesh and Cluster Tree) using OPNET simulator. The second scenario investigates the self-healing feature on a mesh

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Design of an Electron Gun Using two Electrod Low Aberration Immersion Lens
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Abstract
A two electrode immersion electrostatic lens used in the design
of an electron gun, with small aberration, has been designed using
the finite element method (FEM). By choosing the appropriate
geometrical shape of there electrodes the potential V(r,z) and the
axial potential distribution have been computed using the FEM to
solve Laplace's equation.
The trajectory of the electron beam and the optical properties of
this lens combination of electrodes have been computed under
different magnification conditions (Zero and infinite magnification
conditions) from studying the properties of the designed electron
gun can be supplied with Abeam current of 5.7*10-6 A , electron
gun with half acceptance

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Publication Date
Mon Mar 08 2021
Journal Name
Surgical Neurology International
Ruptured giant aneurysm of a cortical middle cerebral artery: A case report
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Background:

Aneurysms of the cortical branches of the middle cerebral artery (MCA) are rare. They usually are secondary to traumatic or infectious etiologies and are rarely idiopathic. The specific characteristics of idiopathic aneurysms in such location are not well defined in the literature. The authors report a rare case of a ruptured giant idiopathic cortical MCA aneurysm with review of the available literature on this clinical entity.

Case Description:

A 24-year-old female presented with headache, disturbed level of consciousness, and right-sided weakness. Imaging studies showed a left frontoparietal intracer

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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
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Improvement of Dental Composite Resin Using Supra -Nano Chicken thigh Bone Fibers
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Supra nanoparticles (submicron) of Chicken bones fibers were used (before and after treated with citric acid solution) as additives  to dental composite with the weight ratios (1%, 2% and 4%). The main mechanical tests represented by hardness, wear resistance and compression strength was carried out on the improvement dental composites.

The addition of treated supra nanoparticles Chicken thigh bones with particles size (300 nm) by weight ratio (1%) to ordinary dental composite resin , significantly improves all of its mechanical properties, in addition to the increase the value of the its  glass transition temperature from  43oC  to 45.4 oC. The techniques X-ray diffraction (XRD), Energy Dispersive Spectr

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Crossref
Publication Date
Thu May 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Phonon Confinement Effect on Lattice Thermal Conductivity of Zn4Sb3 Quantum Well Structure
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We have theoretically investigated the in-plane lattice thermal conductivity of Zn4Sb3single quantum well structure taking into account spatial confinement of phonons. The calculations were carried out for free-surface quantum wells with thickness 8.5nm in the room temperature. We show that the lattice thermal conductivity is a significant reduce. The reduction is mostly due to the drop in the average group velocity caused by the spatial confinement of acoustic phonons and the corresponding increase in phonon relaxation rates. The predicted decrease is important for the anticipated applications of Zn4Sb3 nanostructure materials for room-temperature thermoelectric devices. Our theoretical results are in a good agreement with available exp

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Publication Date
Mon Jan 29 2018
Journal Name
Iraqi Journal Of Science
Diagnostics of Magnesium-Aluminum alloy plasmas produced by laser induced breakdown spectroscopy
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In this work, the Al-Mg alloys plasma plume that produced under vacuum (10-1 torr) by Nd:Yag Laser was studied. the plasma spectra were analyzed by comparing the atomic lines of Al and Mg lines with standard lines. The effect of laser energies on spectral lines produced by laser ablation were investigated using optical
spectroscopy .several plasma characteristics like electron temperature, electron density, Debye’s length, plasma frequency and number of particles in the ‘‘Debye’s Sphere’’ were calculated in vacuum .The results show the electron temperature and electron density increase in magnesium, aluminum and magnesium :aluminum alloy
targets . It was found that the lines intensities at

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Strengthening of Reinforced Concrete T- Section Beams Using External Post-Tensioning Technique
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This research is carried out to investigate the externally post-tensioning technique for strengthening RC beams. In this research, four T-section  RC beams having the same dimensions and material properties were casted and tested up to failure by applying two mid-third concentrated loads. Three of these beams are strengthened by using external tendons, while the remaining beam is kept without strengthening as a control beam. Two external strands of 12 mm diameter were fixed at each side of the web of the strengthened beams and located at depth of 200 mm from top fiber of the section (dps). So that the depth of strands to overall depth of the section ratio (dps

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