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..
Shade in house gardens is one of the problems that hinder the growth of lawn and its distribution in the soil, where the types of lawns differ in their durability and adaptation to shade. The research aims to know the resistance of some species of lawn plants to shade and to know the appropriate fertilization procedures that can be followed to reduce the negative effects. The study was conducted in the Amiriya district of Baghdad in a house garden. Three varieties of lawn plants Bermuda, Gazon, and Trifoglio were planted. Five fertilization treatments (contained N and P elements) and the control were used. The sunlight density with the temperature of the study field locations were estimated using the AMT-300 and the vegetation coverage perc
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Background Direct-acting antivirals (DAAs) combination therapies from various mechanisms of action and families have been revolutionized the management landscape of chronic hepatitis C virus (HCV). Ombitasvir, paritaprevir with ritonavir (OBV/PTV/r) ± ribavirin (RBV) is approved to treat HCV genotype 4 (GT4) infection. Here, our objective was to delineate the efficacy and safety of OBV/PTV/r plus RBV in treating of Egyptian naïve patients infected with HCV GT4.
Methods a cohort of 100 Egyptian patients infected with HCV GT4 was allocated and administered orally OBV/PTV/r with RBV. The primary endpoint of our study was a sustained virological response (HCV RNA < 12 IU/mL) 12 weeks after the c
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Objective: To evaluate and compare the effect of mechanical surface treatment (groove, aluminum oxide particles)
with 45 degree bevel type of joint on tensile bond strength of acrylic specimens repaired by two curing methods
(microwave and water both).
Methodology: Eighty specimens (80) were prepared from pink heat cure acrylic resin. They were divided into two
main groups (40 specimen repaired by microwave energy and 40 specimens repaired by water bath method).Each
group can be divided into four subgroups of ten according to the surface treatment. The control group A was left
intact, group B received no surface treatment, group C and D received surface treatment by (groove, 50 m aluminum
oxide particles). Specimens
: Summary The establishment of the modern Iraqi state necessitated the establishment of diplomatic relations with neighboring countries. However, during the British Mandate period, these relations remained under the management of the British Embassy, which assumed responsibility for Iraq's foreign affairs. As the political situation evolved, the Iraqi Ministry of Foreign Affairs began making strenuous efforts to build a competent and effective diplomatic apparatus. Iraqi diplomatic representatives played an active role in strengthening and developing Iraq's foreign relations by implementing the Ministry of Foreign Affairs' directives, which focused on monitoring political, economic, and social developments in neighboring countries. This app
... Show MoreThe purpose of this paper is to find the best multiplier approximation of unbounded functions in –space by using some discrete linear positive operators. Also we will estimate the degree of the best multiplier approximation in term of modulus of continuity and the averaged modulus.
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Background: Antioxidant, sedative, anticancer, and antibacterial properties are among the numerous pharmacological characteristics of Galium verum. Aim: The primary goal of this research was to investigate the therapeutic effects of G. verum extract against folic acid-induced acute kidney injury (AKI). Materials and methods: 18 male rats were assigned into three groups: Control, AKI, and G. verum. AKI was induced by a dose of folic acid (250 mg/kg, i.p.) while G. verum (250 mg/kg) was administrated for 7 consecutive days. Results: G. verum methanol extract contains flavonoids, anthraquinones, tannins, iridoids, triterpen
... Show MoreA total of 30 specimens of house sparrow Passer domesticus biblicus Hartert, 1904 (15 females and 15 males) were collected from gardens of some houses in Baghdad city; all birds were dissected to identify the parasites in vesicle, gizzard, intestine, gall bladder and caecum. One species of trematodes Brachydistomum microscelis (Yamaguti, 1933) was found in the gall bladder and two species of cestodes Anonchotaenia globata (von Linstow, 1879) and Raillietina tetragona (Molin, 1858) were found in the small intestine of house sparrow. Morphologic and morphometric measurements were considered.
The genus Brachydistomum Travassos, 1944 is being recorded for the first time in Iraq in the gall bladder of house sparr
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In this work, solid random gain media were fabricated from laser dye solutions containing nanoparticles as scattering centers. Two different rhodamine dyes (123 and 6G) were used to host the highly-pure titanium dioxide nanoparticles to form the random gain media. The spectroscopic characteristics (mainly fluorescence) of these media were determined and studied. These random gain media showed laser emission in the visible region of electromagnetic spectrum. Fluorescence characteristics can be controlled to few nanometers by adjusting the characteristics of the host and nanoparticles as well as the preparation conditions of the samples. Emission of narrow linewidth (3nm) and high intensity in the visible region (533-537nm) was obtained.