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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 Jan 01 2013
Journal Name
Chemical And Process Engineering Research
Synthesis and Characterization of Complexes of Schiff Base [1, 2-Diphenyl -2- 2-{[1-(3-Amino-Phenyl)-Ethylidene]-Hydrazono Methyl}-Phenol] with Mn(II), Fe(II), Co(II), Cu(II), Zn(II), Cd(II), Ni(II), and Hg(II) Ions
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The new tridentate Schiff base ligand (HL)namely 2-{[1-(3-amino-phenyl)-ethylidene]-hydrazono methyl}- phenol containing (N N O)as donors atoms was prepared in two steps:Step (1): By the reaction of 3- aminoacetophenone with hydrazine monohydrate under reflux in methanol and drops of glacial acetic acid gave the intermediate compound 3-(1- hydrazono ethyl)-phenol amine.Step (2): By the reaction of 3-(1-hydrazono ethyl)-phenol amine with salicyaldehyde under reflux in methanol, gave the ligand (HL).The prepared ligand was characterized by I.R, U.V-Vis,1H- 13C NMR spectra and melting point and reacted with some metal ions under reflux in methanol with (1:1) ratio gave complexes of the general formula: [MClL]. Where: M= Mn(II), Fe(II), Co(II),

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Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF USING DIFFERENT LEVELS OF CAMEL FAT (HUMP FAT) ON PHYSIOCHEMICAL COMPOSITION OF SAUSAGE FROM BEEF CAMEL AND CHICKEN : EFFECT OF USING DIFFERENT LEVELS OF CAMEL FAT (HUMP FAT) ON PHYSIOCHEMICAL COMPOSITION OF SAUSAGE FROM BEEF CAMEL AND CHICKEN
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ABSTRACT

This study was conducted to determine the effect of various levels of hump fat (HF) used in manufacturing of camel, beef and chicken sausage to understand the effect of (HF) on physicochemical composition sausage, Different levels of hump fat (5, 7, and 10 %) were used, physicochemical compositions like (moisture, protein, fat, Ash, water holding capacity, shrinkage, cooking loss and pH) were determined. Results of the study revealed that moisture content showed high significant differences (P≤0.01)among treatments groups, Camel sausage and beef sausage tended to have highest values while chicken sausage reported the lowest value. The study showed no significant difference (P≤0.05) among the

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Publication Date
Fri Jan 01 2016
Journal Name
Diyala Journal For Pure Sciences
Synthesis, Characterization and Biological Activity for Complexes VO(II), Mn(II), Co(II) and Ni(II) With New Multidentate Ligand [2-((E)-3-(2-hydroxyphenylimino)-1,5-dimethyl-2-phenyl-2,3-dihydro-1H-pyrazol-4- ylimino)acetic Acid][H2L] type (N2).
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In this work, the precursor [2-(1,5-dimethyl-3-oxo-2-phenyl-2,3-dihydro-1H-pyrazol-4-ylimino)acetic acid] was synthesised from 4-aminoantipyrine and glyoxylic acid, this precursor has been used in the synthesis of new multidentate ligand [2-((E)-3-(2-hydroxyphenylimino)-1,5-dimethyl-2-phenyl-2,3-dihydro-1H-pyrazol-4-ylimino)acetic acid][H2L] type (N2O2). The ligand was refluxed in ethanol with metal ions [VO(II), Mn(II), Co(II) and Ni(II)] salts to give complexes of general molecular formula:[M(H2L)2(X)(Y)].B, where: M=VO(II), X=0, Y=OSO3-2, B=2H2O; M=Mn(II),Co(II) ,X=Cl, Y=Cl, B=0; M=Ni(II), X=H2O, Y=Cl, B=Cl. These complexes were characterised by atomic absorpition(A.A), F.T-I.R., (U.V-Vis)spectroscopies (1H,13C NMR for ligand only), alon

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Publication Date
Tue Dec 09 2025
Journal Name
Journal Of Computer-aided Molecular Design
Synthesis, characterization and density functional theory of a novel dichloro(2-(1-anthracene-9-ylmethyl)-1H-1,2,3-triazole-5-yl) pyridine)Cu(II) and polymeric dichloro(2-(1-anthracene-9-ylmethyl)-1H-1,2,3 -triazole-5-yl)pyridine) Cd(II) complexes
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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Laser
Experimental Study to The Effect of Applying Stressing Force on Etched Polarization Maintaining Fiber as Hybrid Fabry-Perot /Mach-Zehnder inline fiber interferometer
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Abstract: The increased interest in developing new photonic devices that can support high data rates, high sensitivity and fast processing capabilities for all optical communications, motivates a pre stage pulse compressor research. The pre-stage research was based on cascading single mode fiber and polarization maintaining fiber to get pulse compression with compression factor of 1.105. The demand for obtaining more précised photonic devices; this work experimentally studied the behavior of Polarization maintaining fiber PMF that is sandwiched between two cascaded singe mode fiber SMF and fiber Bragg gratings FBG. Therefore; the introduced interferometer performed hybrid interference of both Mach-Zehnder

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Publication Date
Sat Jun 21 2025
Journal Name
Journal Of University Of Anbar For Pure Science
Semi – automated analysis for the Nanoscale determination of Chlorpheniramine maleate drug using sodium nitroprusside by continuous flow feed via homemade NAG-SSP Photometer
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This study presents a rapid, sensitive, and straightforward approach to measure chlorpheniramine maleate (CPM) by using turbidity CFIA. The method involves CPM reacting with sodium nitroprusside (Nitropress) to produce a pale white precipitate. The NAG-SSP-5S1D analyzer was used to measure turbidity at 0°–180° angle to detect the attenuation of incident light as a result of collision on the surfaces of the precipitate particles. The linear range of CPM measurements was between 0.008 and 11 m.mol/L, with correlation coefficient of 0.9983 and R2% = 99.65. The limit of detection was determined to be 0.0328 µg/sample from the lowest concentration in the calibration curve, and the repeatability of the method (RSD%) was less than 0.4% (n = 6

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Publication Date
Sun May 01 2016
Journal Name
Journal Of Engineering
Prediction of Ryznar Index for the treated water from WTPs on Al-Karakh side of Baghdad City using Artificial Neural Network (ANN) technique
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In this research an Artificial Neural Network (ANN) technique was applied for the prediction of Ryznar Index (RI) of the flowing water from WTPs in Al-Karakh side (left side) in Baghdad city for year 2013. Three models (ANN1, ANN2 and ANN3) have been developed and tested using data from Baghdad Mayoralty (Amanat Baghdad) including drinking water quality for the period 2004 to 2013. The results indicate that it is quite possible to use an artificial neural networks in predicting the stability index (RI) with a good degree of accuracy. Where ANN 2 model could be used to predict RI for the effluents from Al-Karakh, Al-Qadisiya and Al-Karama WTPs as the highest correlation coefficient were obtained 92.4, 82.9 and 79.1% respectively. For

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Publication Date
Sat Sep 28 2024
Journal Name
Journal Of Physical Education
The Effect of Special Exercises According to Specific Areas device On Learning low forehand reverse Of Squash Players Aged 13-15 years old
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The research aims to prepare special exercises according to specific areas in the accuracy of performing the reverse low blow for squash players, and to identify the effect of special exercises according to specific areas in the accuracy of performing the reverse low blow for squash players. To achieve the goal, the researchers used the experimental method by designing the experimental and control groups with pre- and post-tests to suit it with the research problem. The research population was chosen intentionally, and they are junior squash players aged (13-15) years, who number (12 junior players), as the research sample constituted (100%). ) From the research community, they were chosen intentionally because there were no other p

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Crossref
Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
Difficulties of Understanding English Breaking News Headlines by Iraqi EFL Learners at the University Level: عبد القادر طالب نعيم, و جمعة قادر حسين
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Understanding breaking news necessitates a special attention, since they are written with a special style. The study aims at identifying the difficulties faced by the Iraqi university EFL learners in comprehending English breaking news. The study included 10 fourth year students enrolled at the Department of English, College of Education for Humanities, University of Anbar. Thus, a questionnaire as a research instrument, was sent online to the students. The questionnaire points were related to the identification of difficulties faced by the learners in comprehending English breaking news. The data of the study were (10) headlines selected purposively from Euronews website. The data were qualitatively analyzed based on quantifying the qua

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Crossref
Publication Date
Sun Jan 01 2017
Journal Name
International Journal Of Chem Tech Research
Synthesis of New Selective Electrodes for the Determination of Metronidazole Benzoate (MNZB) Based on a Molecularly Imprinted Polymer Combined With Poly Vinyl Chloride
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