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Use The Cost Leadership Strategy in Throughput Accounting: An Applied Research In Wasit Textile And Knitting Factory
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The aim of this research is to apply Throughput Accounting in improving the cost leadership strategy for the woven fabric department (polyester blended - polyester 150/1) in the Waist Textile and Knitting Factory. The problem of the research is that the research sample laboratory does not apply modern cost management methods represented in Throughput Accounting, as the Iraqi economic units suffer from their inability to compete in the labor market in light of the competitive environment. The Ministry of Interior improved the cost leadership strategy for the product of blended polyester and polyester fabrics 1/150. Through the research, a set of conclusions was reached, the most important of which are:  Improving the cost leadership strategy through the application of achievement metrics (completion rate, achievement margin, completion time) to contribute to reducing the costs of the research sample products, A number of recommendations were also reached, the most important of which are : the need to increase the percentage of achievement margin by increasing sales by applying the cost leadership strategy (Reducing the cost of production) to reach a reduced cost compared to competing products in the market.

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Publication Date
Tue Jun 09 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Histological and histomorphometric analysis of strontium chloride coated commercially pure titanium implant compared with hydroxyapatite coating
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Background: In recent years, the immediate loading of dental implants has become more accepted as a standard protocol for the treatment of the edentulous area. Success in implant dentistry depends on several parameters that may improve phenomenon of osseointegration and new bone formation in close contact with the implant. The aim of study was to evaluate the effect of strontium chloride coating of screw shape commercially pure titanium dental implant osseointegration at bone - implant interface by histomorphometric analysis and compare with hydroxyapatite coating at 2 time periods (2 weeks and 6 weeks). Materials and methods: Electrophoretic Deposition Technique (EPD) was used to obtain a uniform coating layer on commercially pure titanium

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Publication Date
Tue Nov 01 2022
Journal Name
Chemical Methodologies
Study of Optical and Structural Properties of CdTe Quantum Dots Capped with 3MPA Using Hydrothermal Method
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Quantum dots (QDs) can be defined as nanoparticles (NPs) in which the movement of charge carriers is restricted in all directions. CdTe QDs are one of the most important semiconducting crystals among other various types where it has a direct energy gap of about 1.53 eV. The aim of this study is to exaine the optical and structural properties of the 3MPA capped CdTe QDs. The preparation method was based on the work of Ncapayi et al. for preparing 3MPA CdTe QDs, and hen, the same way was treated as by Ahmed et al. via hydrothermal method by using an autoclave at the same temperature but at a different reaction time. The direct optical energy gap of CdTe QDs is between 2.29 eV and 2.50 eV. The FTIR results confirmed the covalent bonding betwee

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Publication Date
Sun May 05 2024
Journal Name
Review Of Clinical Pharmacology And Pharmacokinetics - International Edition
Comparative evaluation of pharmacokinetic parameters between a pure nisoldipine suspension and a nisoldipine-loaded bilosome suspension
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Bilosomes are nanocarriers that contain bile salts in their vesicular bilayer, thereby enhancing their flexibility and durability in the gastrointestinal tract. Unlike conventional vesicular systems they provide distinct advantages such as streamlined manufacturing procedures, cost efficiency, and improved stability. The main objective of this study was to attain a comparison of the pharmacokinetic parameters of nisoldipine (NSD) after administering an ordinary NSD suspension and an NSD-loaded bilosome suspension. The study used 60 Swiss albino rats weighing 200±15 g and divided into two groups (n=30 each). A dose of 2.2 mg/kg of NSD was administered from the ordinary NSD suspension to the rats of the first group and the same dose

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Bismuth(III) with 4-(2-pyridylazo) Resorcinol-Application to Waters and Veterinary Preparation
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This paper describes the development of a simple spectrophotometric determination of bismuth III with 4-(2-pyridylazo) resorcinol (PAR) in aqueous solution in the presence of cetypyridinium chloride surfactant at pH 5 which exhibits maximum absorption at 532 nm. Beer's law is obeyed over the range 5-200 µg/25 mL. i.e. 0.2-8 ppm with a molar absorptivity of 3×104 l.mol-1.cm-1 and Sandell's sensitivity index of 0.0069 µg.cm-2. The method has been applied successfully in the determination of Bi (III) in waters and veterinary preparation.

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Effect of Mulching, Manures and chemical fertilizers on anatomical characters of (Solanum tuberosum L.) potato plants
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Anatomy studies were carried out in the experimental field, College of Agriculture, University of Baghdad to have better understanding of the influence of mulching with black polyethylene sheets, organic manure and chemical fertilizer on the anatomy changes in potato shoot and leaves tissues. Results showed that leaves area, leaves area index and chlorophyll percentage were significantly increased by using mulching and chemical fertilizer by (7463.70 cm2, 3.97, 45.33 SPAD units) respectively. Also this treatment significantly increased total stomata number and in both lower and upper sides of the leaf by (957,721,176) stomata /mm2 respectively. But by using mulching treatment with organic manure significantly increased vessels and sieve t

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Stomatology
Association of self-reported symptoms of xerostomia with vaping and cigarette smoking: a cross-sectional study
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Publication Date
Wed Jun 09 2021
Journal Name
International Journal Of Pavement Research And Technology
Influence of Mellowing Periods on Short- and Long-Term Performance of Lime-Treated Clay Subgrade Soils
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Publication Date
Wed Jun 15 2022
Journal Name
International Journal Of Agriculture Environment And Food Sciences
Functional and numerical response of Hippodamia variegata (Goeze) (Coleoptera: Coccinellidae) on Macrosiphum rosae (L.) (Hemiptera: Aphididae)
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In this study, functional and numerical response tests, which are important components in the selection of biological control agent, were carried out. In functional response trials, the amount of food consumed, attack rate (a) and handling time (Th) were calculated for each developmental period, depending on the number of preys given after 24 hours. The obtained results were evaluated with the Holling. In numerical response experiments, the development of the predator insect was examined depending on the number of preys given in certain numbers (5, 10, 20, 40 and 80) and the data were recorded. This phase of the trials continued until the individuals died. At this stage of the trials, the reproductive response of the p

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Publication Date
Sun Sep 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization and Evaluation of Antimicrobial Activity of Few New Heterocyclic Compounds Derived from Nicotinic Acid
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New schiff bases series (VIII) a-e and 1,3-thiazolidin-4-one derivatives (IX) a-e containing the 1,2,4-triazole and 1,3,4-thiazazole rings were synthesized and screening their biological activities. These compounds were identified via Fourier transform infrared (FT-IR) spectra, some via Proton nuclear magnetic resonance (1H-NMR) and mass spectra. The biological results indicated that all of these compounds did not reveal antibacterial effectiveness against (Escherichia coli and Klebsiella species) (G-). Some of these compounds showed moderate antibacterial activity against (Staphylococcus aureus, and Staphylococcus epidermidis) (G+), and all compounds exhibited moderate activity against Candida albicans.

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Scopus
Publication Date
Fri Dec 01 2023
Journal Name
Russian Journal Of General Chemistry
Preparation, Characterization, and Biological Activity of Mixed Schiff Base Ligand Complexes with Amino Acid L-Proline
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