Preferred Language
Articles
/
jeasiq-471
Throughput Accounting and its role in supporting and achieve competitive advantage
...Show More Authors

Abstract\

Dealing economic units at the present time with an industrial environment characterized by competitiveness and the pace of change and its strength as a result of this changing environment shall be on those who made it to adopt strategies that allow them to confront these variables and work in order to meet the market requirements of quality and price appropriate products to suit and the demand for those products and conditions to maintain

its competitive position and its development.

As a result, it became the subject of competitiveness in recent years and enjoys widespread attention at the global level. And in order to keep up with the great development witnessed by the world and of the phenomenon of globalization and integration into the global economy and the policies of opening up and liberalization of markets in addition to the tremendous developments in information and communication technology requirements. So it come under systems of traditional cost accounting for many of the criticisms that revolve around the inadequacy of these systems developments and transformations taking place in the modern industrial environment and the consequent need to make fundamental changes in the costs of systems management and accounting in order to fit the competitive environment in order to support the economic capacity and improve production efficiency. In response to all this it emerged the concept of accountability for achievement and who tried to provide a new concept of cost and different from the traditional concept of a standards development related thereto and to try to introduce new concepts are simple and easily reached is viewed as the  cost of raw materials only variable element and deal wages as a single fixed cost elements.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jan 01 2018
Journal Name
Asian Journal Of Ournal Of Chemistry
Extraction of Ocimum basillicum Oil by Solvents Methods
...Show More Authors

The extraction of Basil oil from Iraqi Ocimum basillicum leaves using n-hexane and petroleum ether as organic solvents were studied and compared. The concentration of oil has been determined in a variety of extraction temperatures and agitation speed. The solvent to solid ratio effect has been studied in order to evaluate the concentration of Ocimum basillicum oil. The optimum experimental conditions for the oil extraction were established as follows: n-hexane as organic solvent, 60 °C extraction temperature, 300 rpm agitation speed and 40:1mL:g amount of solvent to solid ratio.

View Publication
Scopus (9)
Crossref (8)
Scopus Crossref
Publication Date
Fri Mar 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Electrolytic preparation of Iron powder with particle Size Less than 106 pm
...Show More Authors

Avery large numbers of articles are made by powder metallurgical methods using electrolytically reduced metal powders. Iron powder is one of these powders which play an important role in this field. Its preparation by electrolytic method is economic in comparison with the traditional methods (Atomization and carbonyl processes).

An electrochemical cell consisting of two electrodes (stainless steel cathode and iron anode, 99.9%) was used to study the electrolytic preparation of iron powder with particle size less than 106µm directly as powde1y form. Ferrous sulphate electrolyte was used containing sodium chloride as a stabilizing agent. The produced powder was thoroughly washed with an acidified distilled water and absolute ethan

... Show More
View Publication Preview PDF
Publication Date
Wed Apr 05 2017
Journal Name
Journal Of Agriculture And Veterinary Science
Tillage Appearance Device Test When Used Mold Board Plow Under Difference of a Variables Condition
...Show More Authors

Tillage appearance device is mechanical, electric-electronic design, getting Patent from the Central Organization for Standardization and Quality Control – Industrial Property Department - Ministry of Planning – The Republic of IRAQ under number Patent 3876 in 20 / 4 / 2014, calculates the number of clods per area by Tillage appearance device, This is done through the generation electrical impulses are sent to the controlled accurate calculates number clods required space and shows the result on the screen in order to see the tillage view per area. Three factor used in these experiment, first factor represents forward speed of tractor three levels (3.5, 4.5, and 5.5 km/h), second factor represent soil moisture content at two levels (14

... Show More
Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
Cross Dipole Antennas Solution for Angle of Arrival Estimation
...Show More Authors

The Multiple Signal Classification (MUSIC) algorithm is the most popular algorithm to estimate the Angle of Arrival (AOA) of the received signals. The analysis of this algorithm (MUSIC) with typical array antenna element ( ) shows that there are two false direction indication in the plan
aligned with the axis of the array. In this paper a suggested modification on array system is proposed by using two perpendiculars crossed dipole array antenna in spite of one array antenna. The suggested modification does not affect the AOA estimation algorithm. The simulation and results shows that the proposed solution overcomes the MUSIC problem without any effect on the performance of the system.

View Publication Preview PDF
Crossref
Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Engineering
Effect of laser process an inclined surface cutting of mild steel then analysis data statistically by RSM
...Show More Authors

The regression analysis process is used to study and predicate the surface response by using the design of experiment (DOE) as well as roughness calculation through developing a mathematical model. In this study; response surface methodology and the particular solution technique are used. Design of experiment used a series of the structured statistical analytic approach to investigate the relationship between some parameters and their responses. Surface roughness is one of the important parameters which play an important role. Also, its found that the cutting speed can result in small effects on surface roughness. This work is focusing on all considerations to make interaction between the parameters (position of influenc

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Aug 14 2023
Journal Name
Mammalia
First record of the Small Indian Mongoose <i>Urva auropunctatus</i> (Hodgson 1836) from Syria
...Show More Authors
Abstract<p>The Small Indian Mongoose <italic>Urva auropunctata</italic> (Hodgson 1836) is a small carnivore native to Iraq and South Asia; however, it has been widely introduced worldwide. The species has never been reported in Syria; however, it was suspected to occur in the extreme eastern parts of the country, but no confirmed records were made. In 2021–2022, several sightings were notified during <italic>in situ</italic> surveys in Deir ez-Zor Province in eastern Syria which confirm the first occurrence of the Small Indian Mongoose in the country.</p>
View Publication
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Mon May 11 2020
Journal Name
Baghdad Science Journal
On the Growth of Solutions of Second Order Linear Complex Differential Equations whose Coefficients Satisfy Certain Conditions
...Show More Authors

In this paper, we study the growth of solutions of the second order linear complex differential equations  insuring that any nontrivial solutions are of infinite order. It is assumed that the coefficients satisfy the extremal condition for Yang’s inequality and the extremal condition for Denjoy’s conjecture. The other condition is that one of the coefficients itself is a solution of the differential equation .

View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Thu Sep 05 2019
Journal Name
Al-kindy College Medical Journal
Review Article Blastocystosis
...Show More Authors

Blastocystosis is symptomatic infection caused by the protozoal parasite Blastocystis , which resides in the intestinal tract of its hosts and it is one of the most common parasites reported in humans. It’s prevalence ranges between (30 - 50%) of the population in developing countries. This genus has a worldwide distribution and often the most commonly reported human intestinal protozoan in children and adults, even infect infants

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
A study of anti fungal activity of a combination of essential oils from medical herbs against water molds
...Show More Authors

The aim of this study is to evaluate the anti fungal activity of a combination of essential oils against water molds. HPLC analysis was done to evaluate the quantity and quality of the active compounds in this combination which extracted from three herbs( Peppermint Menthapiperita ,Thyme Thymusvulgaris, Common sage Salvia officinalis L.) and the active compounds are Camphor,Menthol,,Thujone and Thymol with different concentrations. In this study (MIC) , (MFC) were measured and (LD50) determined after 48,96 h from fingerlings treatment of common carp in aquariums .The results of (MIC) were 0.025µl/ml for Aphanomyces sp. and 0.015µl/ml for both Achlya sp. and Fusariumsolani which showed significant differences(p<0.05) from Malachite gre

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Apr 01 2021
Journal Name
Pakistan Journal Of Statistics
Estimation intensity radiation of chest X-ray (CXR) with application
...Show More Authors

In this research we assumed that the number of emissions by time (𝑡) of radiation particles is distributed poisson distribution with parameter (𝑡), where  < 0 is the intensity of radiation. We conclude that the time of the first emission is distributed exponentially with parameter 𝜃, while the time of the k-th emission (𝑘 = 2,3,4, … . . ) is gamma distributed with parameters (𝑘, 𝜃), we used a real data to show that the Bayes estimator 𝜃 ∗ for 𝜃 is more efficient than 𝜃̂, the maximum likelihood estimator for 𝜃 by using the derived variances of both estimators as a statistical indicator for efficiency

Preview PDF
Scopus