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..
Designing women clothes is one of the application arts has rules and fundamentals and also laws connected the individual , and it is the whole thought and the decorative element for the cloth, in this way it highlighted the aesthetic and functional aspects which achieving the basic objective of existing the design, and the design has motives of designer chisel of the ability to deduct and device new systems and relations of his self sense of the components from which one could sustain the designing thought.Besides, the cultural and philosophy level to him which considered elements and motives , the researcher depending on them in designing women clothes, and the research problem is limited on the imposing the following question: Could th
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Artemia fransiscana is one of the most important live food for commercial larval aquaculture. The aim of this study is to investigate the effects of 890 nm diode laser irradiation on Artemia capsulated cysts using (1-10) minutes exposure time, and 2.26x10-3 J/cm2 Fluence. The Artemia samples were obtained from two locations: Dyalaa and Basraa. After irradiation, hatching percentage (H %) and hatching efficiency(HE) of Artemia were measured after 24 and 48 hours of incubation. The results of the effect of laser light on the capsulated cysts from Dyalaa showed that the optimum dose for enhancing (H %) after 24 hours of incubation is using 10 minutes exposure time, while after 48 hours of incubation the (H %) enhancement can be achieved
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Background: Postpartum hemorrhage is an important cause of maternal morbidity and mortality. Considerable difference of opinion exist regarding the optimal approach to the management of the 3rd stage of labour, practice varies between countries &between units.Objectives: To evaluate the effectiveness of intra umbilical vein injection of oxytocin and umbilical cord driange in shortening the duration of third stage of labour.Patient and Methods: In this randomized controlled study, 100 women were enrolled in this study they divided into three groups. (Group 1 ,N =30 )received 20 units of oxytocin diluted in 20 ml 0.9% saline solution injected in the umbilical vein after clamping.(Group 2, N = 34) placental cord drainage.(Group 3,
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This study is the first investigation in Iraq dealing with genotyping of
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Background: Cardiovascular disease (CVD) is an important complication of type 2 diabetes mellitus (T2DM). Oxidative stress plays a major role in the development of CVD. Saliva has a diagnostic properties aiding in the detection of systemic diseases. This study aimed to assess the association between salivary oxidative stress markers and the risk of vascular disease (VD) in T2DM patients. Materials and Methods: One hundred T2DM patients and fifty apparently healthy males were enrolled in this study. Saliva sample was collected for assessment of oxidative stress markers including: lipid peroxidation plasma thiobarbituric acid-reactive substances (TBARS), uric acid (UA) and total antioxidant capacity (TAC) levels. Arterial stiffness index (ASI
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The aim of this study is for testing the applicability of Ramamoorthy and Murphy method for identification of predominant pore fluid type, in Middle Eastern carbonate reservoir, by analyzing the dynamic elastic properties derived from the sonic log. and involving the results of Souder, for testing the same method in chalk reservoir in the North Sea region. Mishrif formation in Garraf oilfield in southern Iraq was handled in this study, utilizing a slightly-deviated well data, these data include open-hole full-set logs, where, the sonic log composed of shear and compression modes, and geologic description to check the results. The Geolog software is used to make the conventional interpretation of porosity, lithology, and saturation. Also,
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Kurdistan power system is expanded along years ago. The electrical power is transmitted through long transmission lines. The main problem of transmission lines is active and reactive power losses. It is important to solve this issue, unless, the most of electrical energy will lost over transmission system. In this study, High Voltage Direct Current links/bipolar connection were connected in a power system to reduce the power losses. The 132kV, 50 Hz, 36 buses Kurdistan power system is used as a study case. The load flow analysis was implemented by using ETAP.16 program in which Newton-Raphson method for three cases. The results show that the losses are reduced after inserted HVDC links.
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The study conducted to investigate the association between Helicobacter pylori infection and eye diseases (Glaucoma, Cataract, CSR and Uveitis). One hundred and four patients with multiple eye disorders (10-80) years were observed from 10/9/2020 to 18/11/2020 and compared to thirty-one healthy people (19 female and 12 male). Each participant was tested for H. pylori CagAAbs and TNF-α using an enzyme-linked immunosorbent assay (ELISA). The results have shown that there was a non-significant difference (p≥0.05) in the concentration of CagAantibodies in sera of patients with eye diseases except in the case of CSR (central serous chorioretinopathy), which was a significant difference (P≤0.05) compared to the control group. Also, the result
... Show MoreThe air flow pattern in a co-current pilot plant spray dryer fitted with a rotary disk atomizer was determined experimentally and modelled numerically using Computational Fluid Dynamics (CFD) (ANSYS Fluent ) software. The CFD simulation used a three dimensions system, Reynolds-Average Navier-Stokes equations (RANS), closed via the RNG k −ε turbulence model. Measurements were carried out at a rotation of the atomizer (3000 rpm) and when there is no rotation using a drying air at 25 oC and air velocity at the inlet of 5 m/s without swirl. The air flow pattern was predicted experimentally using cotton tufts and digital anemometer. The CFD simulation predicted a downward central flowing air core surrounded by a slow
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