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The effect of material flow cost accounting in reducing the cost of products - an applied study in Diyala State Company
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Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the research, by relying on Arab and foreign books, letters, dissertations, and articles related to the subject of the research. And personal interviews with workers and engineers. The research reached a set of conclusions, the most important of which is that accounting for material flow costs contributes to reducing costs and determining environmental costs represented by waste and emissions generated from the production process. In addition, material flow cost accounting allows a complete picture of the use of materials and energy that enters the production path (whether it is included in the composition of the final product and by-products first). The research came out with a set of recommendations, the most important of which is the need to use material flow cost accounting for the purpose of determining the cost of products.

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Publication Date
Fri Sep 15 2023
Journal Name
Journal Of Baghdad University College Of Dentistry
Immunohistochemical evaluation for integrin binding sialoprotein on healing process of intrabony defect treated by bone sialoprotein
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Publication Date
Wed Mar 01 2023
Journal Name
Journal Of Engineering
Stiffness Characteristics of Pile Models for Cement Improving Sandy Soil by Low-Pressure Injection Laboratory Setup
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Soil improvement has developed as a realistic solution for enhancing soil properties so that structures can be constructed to meet project engineering requirements due to the limited availability of construction land in urban centers. The jet grouting method for soil improvement is a novel geotechnical alternative for problematic soils for which conventional foundation designs cannot provide acceptable and lasting solutions. The paper's methodology was based on constructing pile models using a low-pressure injection laboratory setup built and made locally to simulate the operation of field equipment. The setup design was based on previous research that systematically conducted unconfined compression testing (U.C.Ts.). Th

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Publication Date
Wed Oct 22 2025
Journal Name
Journal Of Composites And Biodegradable Polymers
Experimental Behavior of One-Way RC Ultra-Thin Slabs Retrofitted with Post-Installed NSM CFRP Rods
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This study evaluates the flexural behavior of ultra-thin (50 mm) one‑way reinforced‑concrete (RC) slabs retrofitted with near‑surface mounted (NSM) carbon‑fiber‑reinforced polymer (CFRP) rods under quasi‑static loading. T300‑grade CFRP rods (≈4 mm diameter) were bonded in pre‑cut 7 mm × 7 mm grooves using a two‑part epoxy. As a proof-of-concept experimental baseline, three simply‑supported specimens (1000 mm × 500 mm × 50 mm) were tested in a six‑point bending configuration (four applied loads + two reactions): two conventional controls and one strengthened slab. A load‑control rate of ~15 kN/min was applied; the controls were cycled twice and the strengthened slab four times. Relative to the average of

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Publication Date
Sun Jan 01 2023
Journal Name
Ieee Access
Fuzzy-Based Ensemble Feature Selection for Automated Estimation of Speaker Height and Age Using Vocal Characteristics
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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Biological Activity Evaluation of Some Pyrazoles, Thiazoles and Oxazoles Derived from 2-Mercaptoaniline
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    Synthesis of 2-mercaptobenzothiazole (A1) is performed from the reaction of  o-aminothiophenol and carbon disulfide CS2 in ethanol under basic condition. Compound (A1)  is reacted with chloro acetyl chloride to give compound (A2). Hydrazide acid compound (A3) is obtained from the reaction of compound (A2) with  hydrazine hydrate in ethanol under reflux in the presence of glacial acetic acid .The reaction of hydrazide acid compound (A3) with ethyl acetoacetate gives pyrazole compound (A4). The new hydrazone  compound (A5) was prepared from the reaction of compound (A3) with  benzaldehyde. Reaction of compound

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Publication Date
Mon Mar 01 2021
Journal Name
The Saudi Dental Journal
Development of patient information leaflets for fixed, removable, and functional appliances for Arabic-speaking orthodontic patients
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Publication Date
Sun Mar 01 2020
Journal Name
Plant Archives
Thermodynamic and kinetic analysis of Basic green-4 dye Removal from aqueous solutions using adsorption technique
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In this work, a local sunflower husk (SFH) was used as a natural surface for removing Basic Green-4 (BG4) dye, as a watersoluble pollutant. The effect of initial concentration, contact time, the mass of surface of the dye with the SFH as well as the medium temperature was studied. The application of Langmuir, Freundlich isotherms on the collected data of the adsorption process found to harmonize to Freundlich equation more than that of Langmuir. However, the adsorbed mass of BG4 dye showed a direct increase with the increase of SFH mass and equilibrium was achieved within a 60min window. The interaction of BG4 with SFH surface was spontaneous and exothermic. The empirical kinetic outcomes at ambient temperatures were applied to pseudo 1st a

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Publication Date
Wed Sep 01 2021
Journal Name
Iraqi Journal Of Physics
Enhancement of Photoconductive Detector Based on Carbon Nanotubes Decorated with Silver Nanoparticles by Adding Conductive Polymer
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In this work, wide band range photo detector operating in UV, Visible and IR was fabricated using carbon nanotubes (MWCNTs, SWCNTs) decorated with silver nanoparticles (Ag NPs). Silicon was used as a substrate to deposited CNTs/Ag NPs by the drop casting technique. Polyamide nylon polymer was used to coat CNTs/Ag NPs to enhance the photo-response of the detector. The electro-exploding wire technology was used to synthesize Ag NPs. Good dispersion of silver NPs achieved by a simple chemistry process on the surface of CNTs. The optical, structure and electrical characteristic of CNTs decorated with Ag NPs were characterized by X-Ray diffraction and Field Emission Scanning Electron Microscopy.  X-ray diffra

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Publication Date
Sun Sep 22 2019
Journal Name
Baghdad Science Journal
Detection of CTX-M-type ESBLs from Escherichia coli Clinical Isolates from a Tertiary Hospital, Malaysia
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The present study aims to detect CTX-M-type ESBL from Escherichia coli clinical isolates and to analyze their antibotic susceptibility patterns. One hundred of E. coli isolates were collected from different clinical samples from a tertiary hospital. ESBL positivity was determined by the disk diffusion method. PCR used for amplification of CTX-M-type ESBL produced by E. coli. Out of 100 E. coli isolates, twenty-four isolates (24%) were ESBL-producers. E. coli isolated from pus was the most frequent clinical specimen that produced ESBL (41.66%) followed by urine (34.21%), respiratory (22.23%), and blood (19.05%).  After PCR amplification of these 24 isolates, 10 (41.66%) isolates were found to possess CTX-M genes. The CTX-M type ESBL

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Publication Date
Tue Feb 12 2019
Journal Name
International Journal Of Biosciences
Biomechanical and histological assessment of titanium dental implants coated with strontium substituted hydroxyapatite and fluorapatite mixture
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Dental implants are considered a unique treatment alternative for the replacement of missing dentition. There is a strive for materials which increase bone formation in bone implant interface and improve osseointegration to offer immediate loading directly after placement with decreased time. The aim of the study was to assess the effect of nano strontium substituted hydroxyapatite and nano fluorapatite mixture coating of screw shaped commercially pure titanium at the bone implant interface by torque removal test and histological assessment in rabbit tibia. Commercially pure titanium was used to prepare 80 screws that were divided into machined surfaces (CpTi), coated with (SrHA), coated with (FA) and coated with mixture 50%SrHA + 50%FA (mi

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