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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
Sun Sep 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Emulsified Paraffine from Water: Effect of Bubble Size and Particle Size on Kinetic of Flotation
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This paper  studied  kinetics  of flotation   of  emulsified  paraffine  in  water  in  bubble  column  with  sodium .dodecylsulphate as a collector agent. The effects of oil drops and air bubble diameters on the flotation rate constant were studied. The removal rate for each oil drop size was first order with respect to oil drop concentration. An experimental procedure permitting determination of the first order rate constants for  removal due to bubble/drop interaction was developed, decreasing bubble diameter by adding NaCl and increasing oil drop diameter increased the rate constants. A comparison between the experimental and theoretical rate constants showed

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Publication Date
Tue Feb 17 2026
Journal Name
Sustainable Engineering And Innovation
Morlet wavelet–based olfactory-evoked EEG features for random forest classification of normal, aMCI, and Alzheimer’s disease
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Olfactory impairment and abnormal frontal EEG oscillations are recognized as early markers of Alzheimer’s disease (AD). Using a publicly available olfactory EEG dataset of 35 subjects spanning normal cognition, amnestic mild cognitive impairment (aMCI), and AD, each with MMSE scores and demographics, stimulus-locked epochs from four electrodes (Fp1, Fz, Cz, Pz) were processed with wavelet-based time–frequency analysis. Band-limited power ratios (delta, theta, alpha, beta) were computed as log-transformed post-odor/baseline values and aggregated to subject-level features. Statistical analyses revealed graded attenuation of odor-evoked frontal (Fp1) band-power ratios across groups, with significant differences in several band–od

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of Acidic and Energy Drinks on Surface Roughness of Three Types of Bulk Fill Composite Materials
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ABSTRACT Background: This study aimed to study the effect of some acidic drinks (Vinegars and fresh Orange juice) and energy drinks (Red bull) on surface roughness of three types of bulkfill composite materials: Filtek posterior bulkfill (3M), Sonicfill (Kerr) and Filtek p60 (3M). Materials and Methods: Total number of 120 samples are prepared by using a mold of (12mm diameter and 3mm height), which were divided into three groups forty samples for each group: Group A: Filtek bulkfill posterior composite (3M), Group B: Sonicfill composite (Kerr), Group C: Filtek P60 (3 M) which then divided into four sub- groups (n=10) (1) samples were kept in distilled water as a control group (2) samples were immersed in Redbull (3) samples were immersed

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Publication Date
Tue Dec 31 2019
Journal Name
МИР НАУКИ, КУЛЬТУРЫ, ОБРАЗОВАНИЯ
GLUTTONICO-DISCURSIVE APHORISMS, MAXIMS, SENTATIONS, PAREMIAS (PROVERBS AND SAYINGS) AS A NATIONAL SOCIO-CULTURAL CODE OF ARABOPHONES
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The article deals with glutton-discursive aphorisms, maxims, sentations, paremias (proverbs and sayings) of different peoples, which reflect their character traits and aspects of life in the family, collective, society, everyday realities, which indicates the close connection of paremias with the language en vironment. Attention is focused on the parodies used in 73% of cases and nominating personality characteristics using the socio-cultural code of arabophones. It is proved that this vocabulary as the national socio-cultural code of arabophones are used to increase the capacity of the statement, and express the emotional and aesthetic positions of a person

Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Synthesis, Spectral Identification, Antibacterial Evaluationand Theoretical Study of Co, Fe, Rh and Pd Complexes for 2-benzoylthiobenzimidazol
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A new novel series of metalcomplexes are prepared from reactions between 2-benzoylthio- benzimidazole (L) with metal salts of Co (II) , Fe(III) and Rh (III) , while Pd(II) complex was obtained by mixing ligandsof 2-benzoylthiobenzimidazole (L) as primary ligand and bipyridine (L/)as secondary ligand as well as palladium chloride as metal salt in an ethanoic medium. The geometry of these compounds were identified using C.H.N.microanalysis, Ultraviolet–visible, Fourier transforms infrared, magnetic susceptibility, molar conductivity and flame atomic absorption (A.A). From the dataobtained by these spectral analyses, the molecular structures for Rh and Fe complexes were proposed to be octahedral geometry. A square planar const

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Publication Date
Thu Dec 01 2022
Journal Name
Environmental Nanotechnology, Monitoring & Management
Synthesis of nano-magnetite and magnetite/synthetic geopolymer nano-porous composite for application as a novel adsorbent
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In this work magnetite/geopolymer composite (MGP) were synthesized using a chemical co-precipitation technique. The synthesized materials were characterized using several techniques such as: “X-ray diffraction (XRD), Fourier-transform infrared spectroscopy (FTIR), vibrating sample-magnetometer (VSM), field-emission scanning electron microscopy (FE-SEM), energy dispersive X-ray spectroscopy (EDS), Brunauer–Emmett–Teller (BET) and Barrentt-Joyner-Halenda (BJH)” to determine the structure and morphology of the obtained material. The analysis indicated that metal oxide predominantly appeared at the shape of the spinel structure of magnetite, and that the presence of nano-magnetite had a substantial impact on the surface area and pore st

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Publication Date
Mon Oct 01 2012
Journal Name
Applied Energy
Analysis of thermal and electrical performance of a hybrid (PV/T) air based solar collector for Iraq
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The electrical and thermal performance of a typical single pass hybrid photovoltaic/thermal (PV/T) air collector is modeled, simulated and analyzed for two selected case studies in Iraq. An improved mathematical thermo-electrical model is derived in terms of design, operating and climatic parameters of the hybrid solar collector to evaluate its important characteristics: collector flow and heat removal factors, PV maximum power point and its temperature coefficient, and overall power and efficiency. Unlike previous PV/T thermal models, the present model is obtained with some additions and corrections in radiation and convection heat coefficients for the top loss and for the air duct with more applicable sky temperature correlation. The well

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Publication Date
Mon Apr 01 2024
Journal Name
Baghdad Science Journal
Simultaneous spectrophotometric method for determination of both ciprofloxacin and cephalexin by using H-point standard addition method
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طريقة سهلة وبسيطة ودقيقة لتقدير السبروفلوكساسين  في وجود السيفاليكسين او العكس بالعكس في خليط منهما. طبقت الطريقة المقترحة بطريقة الاضافة القياسية لنقطة بنجاح في تقدير السبروفلوكساسين بوجود السيفاليكسين كمتداخل عند الاطوال الموجية 240-272.3 نانوميتر وبتراكيز مختلفة من  السبروفلوكساسين 4-18 مايكروغرام . مل-1 وكذلك تقدير السيفاليكسين بوجود السبروفلوكساسين الذي يتداخل باطوال موجية 262-285.7 نانوميتر وبتراكيز مخ

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Publication Date
Tue Oct 01 2024
Journal Name
Journal Of Nature And Science Of Medicine
Nurses’ Performance and Perceived Barriers Regarding Pressure Ulcers’ Prevention for Critically Ill Patients at Baghdad Teaching Hospitals
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Abstract<sec> <title>Background and Objectives:

Pressure ulcers are one of the most common hospital-acquired major conditions that occur in patients with mobility limitations and result in endangering patient safety, prolonging hospital stay, disability, and death. This study aims to examine the level of nurses’ practices and perceived barriers for preventing pressure ulcers among critically ill patients.

Materials and Methods:

A cross-sectional survey was conducte

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Publication Date
Wed Mar 01 2023
Journal Name
Iraqi Journal Of Physics
Evaluation of Resonance Strengths and Reaction Rates of 22Ne (p, gamma) 23Na Nuclear Reaction at Thermonuclear Energies
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At thermal energies near stellar conditions, nuclear reactions are sensitive to resonance strengths of the nuclear reaction cross-section. In this paper, the resonance strengths of  nuclear reaction were evaluated numerically by means of nuclear reaction rate calculations using a written Matlab code, at the energies of interest in stellar nuclear reactions. The results were compared with standard reaction before and after application of a statistical analyses, to select the best parameters that made theoretical results as close as possible to the standard values. Fitting was made for different temperature ranges up to 10 GK, 0.6 GK and 0.25 GK. The evaluated results showed that as the temperature range becomes narrower, more error is ad

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