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..
in this paper, we study and investigate a simple donor-acceptor model for charge transfer formation using a quantum transition theory. The transfer parameters which enhanced the charge transfer and the rate of the charge transfer have been calculated. Then, we study the net charge transfer through interface of Cu/F8 contact devices and evaluate all transfer coefficients. The charge transfer rate of transfer processes is found to be dominated in the low orientation free energy and increased a little in decreased potential at interface comparison to the high potential at interface. The increased transition energy results in increasing the orientation of Cu to F8. The transfer in the system was more active when the system has large driving for
... Show More
(5)
(4)
Two-dimensional unsteady mixed convection in a porous cavity with heated bottom wall is numerically studied in the present paper. The forced flow conditions are imposed by providing a hydrostatic pressure head at the inlet port that is located at the bottom of one of the vertical side walls and an open vent at the top of the other vertical side wall. The Darcy model is adopted to model the fluid flow in the porous medium and the combination effects of hydrostatic pressure head and the heat flux quantity parameters are carefully investigated. These governing parameters are varied over wide ranges and their effect on the heat transfer characteristics is studied in detail. It is found that the time required to reach a desired temperature at th
... Show MoreBackground: Although they are not life threatening, dental caries and periodontal disease are the most predominant and widely spread oral diseases throughout the world. Another most common dental problem seen in children is dental trauma. The aims of the study included the investigation of the prevalence and severity of dental caries, gingivitis and dental plaque in relation to gender, furthermore, the prevalence and severity of the traumatized anterior teeth were assessed. Materials and Methods: This oral health survey was conducted among primary school children aged 9 years old in Al-Diwaniyah city in Iraq. The total sample composed of 600 child (320 males and 280 females) selected randomly from different school in Al-Diwaniyah city. Dia
... Show More
The drug promethazine hydrochloride (PRZH) forms with rhodium (II) a colored chelate (?max = 472 nm) complex at (pH = 2.1) which is extractable with benzyl alcohol as organic solvent. Under the appropriate experimental conditions a calibration plot was set up from which some analytical parameter were derived and deduced by regression. Standard addition procedure was also adopted. It has been estimated that the concentration of the drug PRZH to be 24.89 mg per unit and 24.19 mg per unit for both calibrations. Under optimal conditions, the developed method has been achieved the following characteristics: LDR (30 – 150 µg ml-1 ) PRZH , RSD % ( 0.6 – 2.47 ) , sandell sensitivity( 0.0844 µg. cm -2 ) , LOD ( 1.66 µgml-1 ) , recovery
... Show More
(1)
This review sums up the developments in the biological activity of tetrazole active derivatives in recent days. Some of the deliberated derivatives of tetrazole are at present actively scientifically studied; some of them have biological activity that enables them to be studied further in the future as a drug for various biological activities. This review seeks to offer a comprehensive analysis of the efficacy and clinical advantage of biological activity for tetrazole derivatives.
The research summarizes the knowledge of the dimensions and denotations of T.V advertisement; and its constituents for building it through the semiotic approach of an ad sample represented by the announcement of Zain Kuwait Telecom Company which carries the title "Mr. President" using Roland Barth's approach, starting with the designation, implicit, and linguistic reading to reach the narrative features and their denotations. That makes television advertising as a semiotic and pragmatic discourse in view of the still and motion picture with its efficiency and strength to inform and communicate. And what lies in it of aesthetic, artistic elements; informational and effective power in influencing the recipients by focusing on narratives and a
... Show More
This study confirms the ubiquitin conjugating enzyme 2B (Rad6) plays a significant role in the DNA repair pathway also because the ubiquitin-conjugating pathway. The DNA repair pathway could be a variety of bypass repair mechanism where the broken base pair is bypassed by permitting the replication fork to labor under the site of injury. This is often done by a shift mechanism wherever deoxyribonucleic acid enzyme - δ is switched with DNA enzyme - η (DNAP - η). Site of DNAP - η is massive enough to permit the broken ester to labor under, and so bypass the broken nucleotide. However, this is often potential solely through the involvement of Proliferating cell nuclear antigen (PCNA) that could be a processivity issue and it acts as a plat
... Show More
Metal enhanced fluorescence (MEF) is an unequaled phenomenon of metal nanoparticle surface plasmons, when light interacts with the metal nanostructures (silver nanoparticles) which result electromagnetic fields to promote the sensitivity of fluorescence. This work endeavor to study the influence of silver nanoparticles on fluorescence intensity of Fluoreseina dye by employment mixture solution with different mixing ratio. Silver nanoparticles had been manufactured by the chemical reduction method so that Ag NP layer coating had been done by hot rotation liquid method. The optical properties of the prepared samples (mixture solution of Fluoreseina dye solutions and colloidal solution with 5 minutes prepared of Ag NPs) tested by using UV-V
... Show More
(20)
(15)
