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..
ABSTRACTBackground: Concerns about hepatitis A infections is increasing worldwide specially after improving economic and sanitary conditions in many countries making older age groups who escape infection on early life vulnerable to infection.Objectives: The objectives were to estimate the frequency of hepatitis A among children consulting Al Alwyia pediatric Teaching Hospital during the year 2013 and to study some demographic characteristics of the disease.Methods: This cross - sectional hospital -based study wasconducted during 2013-2014 and include pediatric patients(43525 patients) who consult Al Alwyia pediatric hospitalduring that time. The outcome is total IgM antibodies tohepatitis A virus detected using Enzyme Linked FluorescentA
... Show MoreKE Sharqie, AA Al-Nuaimy, WJ Kadhum, SMJ, 2006 - Cited by 2
Background: The prevention of the enamel demineralization at the periphery of the brackets is a significant challenge to orthodontic professionals. The aim of this clinical study was to compare the Streptococcus mutants count in the plaque surrounding two orthodontic adhesive types, Fuji Ortho LC and Enlight (Ormco). Materials and methods: A total of 13 patients (7 male and 6 female) needing fixed orthodontic appliance therapy were participated. A split mouth technique was followed with appliances bonded by two orthodontic adhesive types, Fuji Ortho LC and Enlight (Ormco). Saliva was collected before placement of appliances (T0) and again at three weeks (T1) and six weeks (T2) after placement of appliances. Plaque was collected from areas a
... Show MoreThe purpose of this research is defining the main factors influencing on decision of management system on sensitive data in cloud. The framework is proposed to enhance management information systems decision on sensitive information in cloud environment. The structured interview with several security experts working on cloud computing security to investigate the main objective of framework and suitability of instrument, a pilot study conducts to test the instrument. The validity and reliability test results expose that study can be expanded and lead to final framework validation. This framework using multilevel related to Authorization, Authentication, Classification and identity anonymity, and save and verify, to enhance management
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Background: Concha bullosa is an anatomical variation which defined by pneumatizaton of middle turbinate that occurred with an incidence of (5 to 25%) in the normal population.It has the potential to cause crowding and obstruction of the middle meatus and nasal cavity. There are many surgical techniques which utilized for its management. Study goal: Is to compare the formation of adhesion between endoscopic partial lateral middle turbinectomy and middle turbinate trimming in cases of concha bullosa. Patients and methods: A prospectivecomparative clinical trial was performed in the ENT department at Al-Shahid Ghazi AL Hariri Hospital in Medical City over the period from September 2016 to August 2017. Fifty nine (59) patients {24 males
... Show MoreThe importance of Baghdad city as the capital of Iraq and the center of the attention of delegations because of its long history is essential to preserve its environment. This is achieved through the integrated management of municipal solid waste since this is only possible by knowing the quantities produced by the population on a daily basis. This study focused to predicate the amount of municipal solid waste generated in Karkh and Rusafa separately, in addition to the quantity produced in Baghdad, using IBM SPSS 23 software. Results that showed the average generation rates of domestic solid waste in Rusafa side was higher than that of Al-Karkh side because Rusafa side has higher population density than Al-Karkh side. T
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The hydraulic behavior of the flow can be changed by using large-scale geometric roughness elements in open channels. This change can help in controlling erosions and sedimentations along the mainstream of the channel. Roughness elements can be large stone or concrete blocks placed at the channel's bed to impose more resistance in the bed. The geometry of the roughness elements, numbers used, and configuration are parameters that can affect the flow's hydraulic characteristics. In this paper, velocity distribution along the flume was theoretically investigated using a series of tests of T-shape roughness elements, fixed height, arranged in three different configurations, differ in the number of lines of roughness element
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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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An anatomical study was carried out at the College of Agricultural Engineering Sciences, University of Baghdad, in 2017, on lupine crop (Lupinus albus) as a comparison guide of three seed weights of three lupine cultivars viz. ‘Giza-1’, ‘Giza-2’ and ‘Hamburg’. The nested design was used with four replications. The results showed that cultivars had a significant effect on stem anatomical traits. ‘Hamburg’ cultivar recorded the highest stem diameter, cortex thickness and xylem vascular diameter, while cultivar ‘Giza-1’ recorded the lowest values for the same traits as well as the highest collenchyma layer thickness, vascular bundle thickness, and xylem thickness. Cultivar ‘Giza-2’ recorded the lowest vascular b
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