Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the research was based on a basic hypothesis that: (the technology Activity- Based Costing contributes to cost guidance), and that the most prominent finding of the research is the adoption of (ABC) technology in the distribution of indirect costs of the laboratory on the basis of laboratory activities and is represented in seven activities (1-transport Raw materials from stores, 2-separation3-sewing4-traction5-quality inspection 6-packaging7-transfer of complete production to stores) It led to a fairer distribution of the indirect costs by identifying the costs of activities that add value and the costs of activities that do not add value and thus helping the administration to identify the costs of activities that do not add value and amounting to (136453031) dinars and thus contributed to the rationalization of costs as these costs do not have Link to the factory, taking into account the required level of quality and maximizing the level of customer benefit..
سرطان البنكرياس هو مرض ذو معدل وفيات مرتفع، ولا يزال التشخيص المبكر لسرطان البنكرياس يمثل تحديًا. يظل معدل البقاء النسبي لمدة 5 سنوات أقل من 8%، والاستراتيجيات العلاجية غير فعالة في زيادة معدلات بقاء المريض على قيد الحياة. في خلايا سرطان البنكرياس، ارتبطت مقاومة العلاج بالتغيرات الجينية التي تؤدي إلى ظهور مسارات خلوية شاذة؛ ولذلك، هناك ما يبرر ايجاد استراتيجيات جديدة لعلاج هذا المرض. هنا، سعينا لاستكشاف
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Abstract The Synthesis in good yields of some new 1,8-Naphthyridine derivatives (1-9) and characterized on the basis of IR and 1H NMR spectra data. The compounds (1) and (6) were utilized as a starting material for the preparing of these compounds.
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This study investigated the structural behavior of a beam–slab member fabricated using a steel C-Purlins beam carrying a profile steel sheet slab covered by a dry board sheet filled with recycled aggregate concrete, called a CBPDS member. This concept was developed to reduce the cost and self-weight of the composite beam–slab system; it replaces the hot-rolled steel I-beam with a steel C-Purlins section, which is easier to fabricate and weighs less. For this purpose, six full-scale CBPDS specimens were tested under four-point static bending. This study investigated the effect of using double C-Purlins beams face-to-face as connected or separated sections and the effect of using concrete material that contains different recycled
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An ultrasonic treatment was applied to the vacuum gas oil at intervals of 5 to 30 minutes, at 70°C. In this work, the improvement of the important properties of Iraqi vacuum gas oil, such as carbon residue, was studied with several parameter conditions that affect vacuum efficiency, such as sonication time (5, 10, 15, 20, 25, and 30) min, power amplitude (10–50%). After ultrasonic treatment, the carbon residue of vacuum gas oil was evaluated using a Conradson carbon residue meter (ASTM D189). The experiment revealed that the oil's carbon residue had decreased by 16%. As a consequence of the experiment It was discovered that ultrasonic treatment might reduce the carbon residual and density of oil samples being studied. It also notice
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Materials and Methods Bacterial strains P. aeruginosa was obtained from postgraduate students Laboratories of Biology Department/College of Science/University of Baghdad. That previously isolated from patient suffering from Cystic Fibrosis. API 20 NE system was employed for the identification of P. aeruginosa. A total of 122 urine specimens were collected in the period between of mid of July until to the mid of September of 2010 from AL-Kadhmiya Teaching Hospital in Baghdad City. Specimens were collected from out-patients in sterile screw cupped containers. Regarding inpatients, catheter was withdrawn and cut
Tigris River is the lifeline that supplies a great part of Iraq with water from north to south. Throughout its entire length, the river is battered by various types of pollutants such as wastewater effluents from municipal, industrial, agricultural activities, and others. Hence, the water quality assessment of the Tigris River is crucial in ensuring that appropriate and adequate measures are taken to save the river from as much pollution as possible. In this study, six water treatment plants (WTPs) situated on the two-banks of the Tigris within Baghdad City were Al Karkh; Sharq Dijla; Al Wathba; Al Karama; Al Doura, and Al Wahda from northern Baghdad to its south, that selected to determine the removal efficiency of turbidity and
... Show MoreBackground: to evaluate the effect of different dentifrices on the surface roughness of two composite resins (nanofilled-based and nanoceramic – based composite resins). Materials and methods: Forty specimens (diameter 12 mm and height of 2mm) prepared from different composite resin materials: Z350 (nanofilled composite, and Ceram-X (nanoceramic) .they were subjected to brushing simulation equivalent to the period of 1 year. The groups assessed were a control group brushed with distilled water (G1), Opalescence whitening toothpasteR (G2), Colgate sensitive pro-relief (G3) and Biomed Charcoal Toothpaste (G4). The initial and final roughness of each group was tested by surface roughness tester. The results were statistically analyzed using
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Heat treatment by solid solution method in the ?+? phase region was used at 970°C for Ti-5Al-2.5Fe alloy. The specimens cooled under different cooling media [water quenched (WQ), air cooled (AC) and furnace cooled (FC)], and subsequently aged at 550°C for 4 hours. Five specimens from each treatment were immersed in simulated body fluid SBF for a period of time (3 months). The dependence of corrosion rate on compositional variation in the phases resulted from various type of cooling rates are discussed based on immersion tests. The EDXA results show the precipitation of phosphate and calcium compounds on the alloy after 3 months of immersion in blood plasma solution forming a bone-like apatite, which enhanced the alloy biocompatibility ma
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