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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
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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Publication Date
Tue Oct 20 2020
Journal Name
International Journal Of Civil Engineering
Structural Performance Under Monotonic Static Loading of Reinforced Concrete Gable Roof Beams with Multiple Web Openings
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In the present study, an attempt has been made to experimentally investigate the flexural performance of ten simply supported reinforced concrete gable roof beams, including solid control specimen (i.e., without openings) and nine beams with web openings of different dimensions and configurations. The nine beams with openings have identical reinforcement details. All beams were monotonically loaded to failure under mid-span loading. The main variables were the number of the created openings, the total area of the created openings, and the inclination angle of the posts between openings. Of interest is the load-carrying capacity, cracking resistance and propagation, deformability, failure mode, and strain development that represent the behav

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Publication Date
Mon Jun 10 2019
Journal Name
Journal Of Global Pharma Technology
Mixed Ligand Schiff Base Complexes of Some Meta(II) Salts: Preparation. Spectral Characterization and Antibacterial Screening
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FH Ghanim, Journal of Global Pharma Technology, 2018

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Publication Date
Fri Apr 22 2022
Journal Name
Galore International Journal Of Health Sciences And Research
Use of Flavonoids and Green Tea Extracts as Antioxidants Induced by Oxidative Stress: A Review Article
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The aim of this work is to shed light on the importance of medicinal plants, especially those that have extracts that have a direct effect on human health. The study and identification of botany is necessary because human life has become closely linked to the life of plants as food . In addition to using plants as food, primitive man did not stop at this point, but rather developed their use to hunt prey and also used toxic plant materials in wars. With the passage of time, the ancient man was able to link the wild plants that cover the surface of the earth and the diseases that afflict him, so he used these plants or Parts of it are for treatment. A medicinal plant is defined as one or more of its parts that contain one or more che

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Publication Date
Fri Sep 01 2023
Journal Name
Nasaq Journal
Social Media and Language Evolution: A Review of Current Theoretical Efforts on Communication and Language Change
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This article is an endeavour to highlight the relationship between social media and language evolution. It reviews the current theoretical efforts on communication and language change. The descriptive design, which is theoretically based on technological determision, is used. The assumption behind this review is that the social media plays a significant role in language evolution. Moreover, different platforms of social media are characterized by being the easiest and fastest means of communication. It concludes that the current theoretical efforts have paid much attention to the relationship between social media and language evolution. Such efforts have highlighted the fact that social media platforms are awash with a lot of acronyms, cybe

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Comparison of Maximum Likelihood and some Bayes Estimators for Maxwell Distribution based on Non-informative Priors
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In this paper, Bayes estimators of the parameter of Maxwell distribution have been derived along with maximum likelihood estimator. The non-informative priors; Jeffreys and the extension of Jeffreys prior information has been considered under two different loss functions, the squared error loss function and the modified squared error loss function for comparison purpose. A simulation study has been developed in order to gain an insight into the performance on small, moderate and large samples. The performance of these estimators has been explored numerically under different conditions. The efficiency for the estimators was compared according to the mean square error MSE. The results of comparison by MSE show that the efficiency of B

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