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Lean accounting and its rolls for calculated costs on value stream
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At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow instead of products

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
β- catenin Expression and Its Relation to Bryne’s Invasive Grading System in Oral Squamous Cell Carcinoma
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Background: Invasion in oral cancer involves alterations in cell-cell and cell-matrix interactions that accompanied by loss of cell adhesion. Catenins stabilize cellular adherence junctions by binding to E-cadherin, which further mediates cell-cell adhesion and regulates proliferation and differentiation of epithelial cells. The Wnt/β-catenin pathway is one of the major signaling pathways in cell proliferation, oncogenesis, and epithelial-mesenchymal transition. Aims of the study: to detect immunohistochemical distribution pattern and different subcellular localization of β-catenin in oral squamous cell carcinoma and relate such expression to Bryne’s invasive grading system. Materials and Methods: This study included 30 paraffi

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Estimation of vitamin E level and its relation to lipid profile in patients with type II Diabetes Mellitus
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Background: Type 2 diabetes mellitus (T2DM) is considered a global disease as it affects over 150 million people worldwide, a number that is supposed to be doubled by 2025. High glucose levels, in vitro, appear to raise the extent of LDL oxidation, and glycated LDL is more prone to oxidative modification.Objective: To investigate the relationship between serum level of vitamin E and lipid profile in patients with type II DM.Methods: This study involved 28 patients suffering from type II DM diagnosed 1-4 years ago and with age ranged from 17 -60 years old, with different residence around Basra ; In addition to 56 apparently healthy persons matched in age and sex to the patients as a control group. The medical histories were taken and Gene

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Publication Date
Wed Jul 01 2015
Journal Name
Advanced Powder Technology
Characterization of nano-silica prepared from local silica sand and its application in cement mortar using optimization technique
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Publication Date
Mon Dec 01 2008
Journal Name
Al-khwarizmi Engineering Journal
Effect of Chloride Ions on the Corrosion Behavior of Al – Zn Alloy in NaOH Solution at Four Different Temperatures
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This research involves study effect of chloride ions in concentration range (0.01 – 0.50 mol.dm-3) on the corrosion behavior of Al-Zn alloy in basic media of 1x10-3 mol.dm-3 NaOH at pH=11 and four different temperatures in the range (298-313 K). Cathodic and anodic Tafel slopes (bc &ba) and transfer coefficients (αc & αa) were calculated and the results interprets according to the variation of the rate – determining steps. The results also indicate that the chloride ions are bonded chemically in the interface as an initial step of formation of different mixed oxohydroxy – and chloro complexes. Polarization resistance (Rp) is calculates

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Effect of Testosterone Enanthate Modeling of Polycystic Ovary on Liver Irs-2 mRNA Expression in Rats: A Brief Report
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There are many animal models for polycystic ovary (PCO); using exogenous testosterone enanthate is one of the methods of induction of these models. However, induction of insulin resistance should also be studied in the modeling technics. Therefore, the present study aims to investigate the expression of insulin receptor substrate (Irs)-2 mRNA in the liver tissue of rat PCO model. Nineteen Wistar rats were divided into three groups; (1) PCO modeling group (N =7) received daily 1.0 mg/100g testosterone enanthate solved in olive oil along with free access dextrose water 5%, (2) vehicle group (N =6), which handled like the PCO group, but did not receive testosterone enanthate, (3) control group (N =6) with standard care. Al

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The Mathematical construct and its relationship with effective mathematical operations in both sides of the brain among students of the Department of Mathematics at the Colleges of Education and Basic Education
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The current research aims to identify: 1. The level of mathematical construct among the Department of Mathematics students in the colleges of education and basic education. 2. The level of effective mathematical operations in both sides of the brain at the Department of Mathematics students in the colleges of education and basic education. 3. The strength and direction of the correlation between the mathematical construct and effective mathematical operations on both sides of the brain at the Department of Mathematics students in the colleges of Education and Basic Education. To investigate the research objectives, the researcher formulated zero-main hypothesis for each aim and from the same hypothesis, three sub-zero hypotheses are deri

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Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Implementation of Transmitter Zigbee System based on Wireless Sensor Network of IEEE 802.15.4 Standard
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Abstract

 

Zigbee is considered to be one of the wireless sensor networks (WSNs) designed for short-range communications applications. It follows IEEE 802.15.4 specifications that aim to design networks with lowest cost and power consuming in addition to the minimum possible data rate. In this paper, a transmitter Zigbee system is designed based on PHY layer specifications of this standard. The modulation technique applied in this design is the offset quadrature phase shift keying (OQPSK) with half sine pulse-shaping for achieving a minimum possible amount of phase transitions. In addition, the applied spreading technique is direct sequence spread spectrum (DSSS) technique, which has

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Publication Date
Sun Sep 01 2019
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Wind Velocity on the Suppression of Composite Wing Airfoil NACA 0012
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The first studies on shocks and vibrations were carried out at the beginning of the 1930s to improve the behavior of buildings during earthquakes. Vibration tests on aircraft were developed from 1940 to verify the resistance of parts and equipments prior to their first use. Flutter is a well-known example of dynamic aero elasticity, where when oscillation of structure interacted with unsteady aerodynamic forces the flutter will occur. Vibration on any structure without damping means that self-harmonic oscillation will occur, and in most cases the oscillation may start to increase until structural failure. This behavior is very similar to resonance phenomena if only the oscillation is being studied as a vibration case. In vibration suppre

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Publication Date
Sun Mar 15 2026
Journal Name
مجلة دراسات وبحوث التربية الرياضية
Sports anxiety and its relationship to the level of accuracy of shooting by jumping high in handball among fourth-stage students at the University of Baghdad
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This research aims to study the relationship between sports anxiety and accuracy of aiming when jumping high in handball, considering that anxiety is one of the most important psychological factors affecting the skill performance of athletes, especially in precise and complex tasks. The study relied on the descriptive associative approach, where data were collected from a sample of fourth-stage students at the Faculty of physical education and sports sciences at the University of Baghdad for the academic year (2024-2025), numbering (16) students, and anxiety levels were measured using standardized scales, in addition to evaluating the accuracy of aiming when jumping high according to specific technical standards. The results showed that the

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Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of the Health Action Process Approach on Promoting the Health Behaviors of Male High School Students in Al-Rusafa District
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Objectives: The study aimed to evaluate health behavior, evaluate Health Action Process Approach, determine the effectiveness of the Health Action Process Approach based the application of program on students’ engaging in regular physical exercise.

Methodology: The research design for this study was a quasi-experimental. The study sample included high school male students, the final sample size was(160 ) Non-probability sampling (convenience sample) are chosen, (80) students study group and (80) students control group.

Results: The results show there was no statistically significant difference in the HAPA constructs among family's socioeconomic class groups and less tha

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