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..
Background: Osteoporosis (OP) is a systemic disease characterized by low bone mass and micro architectural deterioration of bone tissue, resulting in an increased risk of fractures and has touched rampant proportions. Osteocalcin, one of the osteoblast-specific proteins, showed that its functions as a hormone improves glucose metabolism and reduces fat mass ratio. This study is aimed to estimate the osteocalcin and glucose level in blood serum of osteoporotic postmenopausal Women with and without Type 2 Diabetes.Materials and methods: 60 postmenopausal women with osteoporosis divided into two groups depending on with or without T2DM, 30 patients for each. Serum samples of 30 healthy postmenopausal women were collected as control group. Ost
... Show More
(5)
(1)
The activity of the aqueous extract of Olea europaea was tested at concentrations of 8, 15 or 20 mg/kg of body weight on lipid profile in twenty female local rabbits. These animals were randomly divided into four groups (five animals in each group). Three groups were dosed orally with the concentrations mentioned above, while the last was administered with distilled water and considered as a control group. These animals were orally dosed by aqueous extract using a micropipette for 30 days. The results showed that there was a significant (P<0.05) decrease in cholesterol, triglycerides, low density lipoprotein (LDL-cholesterol), very low density lipoprotein (VLDL-cholesterol) concentrations and atherosclerosis index means for the three trea
... Show More
APDBN Rashid, Southern African Linguistics and Applied Language Studies, 2023
(4)
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
... Show More
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
... Show More
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,
... Show More