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..
A novel, safe and efficient method was developed to encapsulate a blend of essential oils (EOs) into biodegradable nanoparticles (NPs). The biodegradable and biocompatible nanoparticles were made from chitosan (CH) and lecithin (LE) . The quality of the essential oils was verified using gas chromatography/mass spectrometry (GC/MS). The synthesis of nanoparticles included emulsification, followed by sonication, homogenization, and extrusion. Transmission electron microscopy (TEM) indicated that the nanoparticles were spherical in shape with sizes ranging from 25 to 70 nm, while dynamic light scattering (DLS) showed high negative zeta potentials. The stability of the final formula was evaluated in gastric and intes
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In this manuscript, the effect of substituting strontium with barium on the structural properties of Tl0.8Ni0.2Sr2-xBrxCa2Cu3O9-δcompound with x= 0, 0.2, 0.4, have been studied. Samples were prepared using solid state reaction technique, suitable oxides alternatives of Pb2O3, CaO, BaO and CuO with 99.99% purity as raw materials and then mixed. They were prepared in the form of discs with a diameter of 1.5 cm and a thickness of (0.2-0.3) cm under pressures 7 tons / cm2, and the samples were sintered at a constant temperature o
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Human posture estimation is a crucial topic in the computer vision field and has become a hotspot for research in many human behaviors related work. Human pose estimation can be understood as the human key point recognition and connection problem. The paper presents an optimized symmetric spatial transformation network designed to connect with single-person pose estimation network to propose high-quality human target frames from inaccurate human bounding boxes, and introduces parametric pose non-maximal suppression to eliminate redundant pose estimation, and applies an elimination rule to eliminate similar pose to obtain unique human pose estimation results. The exploratory outcomes demonstrate the way that the proposed technique can pre
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In this thesis, we introduced the simply* compact spaces which are defined over simply* open set, and study relation between the simply* separation axioms and the compactness were studied and study a new types of functions known as αS^(M* )- irresolte , αS^(M* )- continuous and R S^(M* )- continuous, which are defined between two topological spaces. On the other hand we use the class of soft simply open set to define a new types of separation axioms in soft topological spaces and we introduce the concept of soft simply compactness and study it. We explain and discuss some new concepts in soft topological spaces such as soft simply separated, soft simply disjoint, soft simply division, soft simply limit point and we define soft simply c
... Show MoreThis study was conducted to evaluate the effects of black tea on Pseudomonas
aeruginosa isolated from eye infection. One hundred samples (corneal scrapings)
were obtained. Approximately, 77% of the cases were due to contact lens wear
followed by 15 % trauma and 8% with unknown history. The isolates identified as
P. aeruginosa were 30% (23/77 CL) and 25% (2/8 Unknown). On the other hand,
the Kirby-Bauer antibiotic sensitivity assay showed that 100% of the isolates were
sensitive to Neomycin, Gentamicin and Amikacin. While 91.6% were sensitive to
Carbenicillin and Ceftriaxone; 66.6% were sensitive to Cefotaxime and 0% were
sensitive to Tertacycline. Only two isolates were found to be multidrug resistant.
Screenin
Abstract
Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation. The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi
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In this paper, we introduce and study a new concept named couniform modules, which is a dual notion of uniform modules, where an R-module M is said to be couniform if every proper submodule N of M is either zero or there exists a proper submodule N1 of N such that is small submodule of Also many relationships are given between this class of modules and other related classes of modules. Finally, we consider the hereditary property between R-module M and R-module R in case M is couniform.
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