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Use the target costing in Decrease costing a practical company far AL-Amal Industries
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The Target costing is an important modern techniques strategic managerial accounting.which is been shown active adoption to changes in contemporary business environments Inaddition,they had been adopted by the units as aresult of the growth in the strategic approach in the man agement..the goal of using target costing is to build and strengthen competitive abilities of economic units thvough introducing appropriate ways to decrease cost and improving quality of product The hypothesis reflects interest in achieving the goal of the research,ie.research question,The hypothesis use target costing to assist economic units to decrease cost and in the manner that leads to competitive advantages while surviving and flourishing in current businesses, AL-Amael in dustry company represents the sample of this study.to achieve the study aims it had been divided in to three chapters the firsl chapter show the study methodology and target costing theoretical approach other chapter reach practical and conclusions also the suggested recommendation

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Publication Date
Thu Mar 20 2025
Journal Name
Journal Of Applied And Natural Science
Isolation and identification of pathogenic bacteria from drinking tap water and Tigris River water sources in Baghdad
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Water is a resource and a crucial aspect of living and surviving. In Iraq, the Tigris River is one of the most critical water sources. The present study aimed to provide an insight analysis of some water quality parameters including the microbial content of drinkable tap water and river water. Ten Water samples (T1- T10) in triplicate were collected from sampling sites -Site I (Tap water) from home water taps, supplied by the Water Filtration Station/ Al Karama Project/ Al-Karkh> 10 from Site II (R1- R10)River water from Tigris River (around or near the Water Filtration Station/ Al Karama Project) every week (from September to half of November 2022), then were immediately placed in sterile bottles and transported to Microbiolo

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Publication Date
Thu Nov 19 2020
Journal Name
Veterinary Medicine International
Isolation and Molecular Identification and Antimicrobial Susceptibility of Providencia spp. from Raw Cow’s Milk in Baghdad, Iraq
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A total of sixty raw milk samples were collected from (street vendors and shops) from Baghdad city, Iraq. The samples were inoculated into peptone water and, then, subcultured onto MacConkey agar and Blood agar. Identification of isolates was confirmed by microscopic examination, cultural characteristic, biochemical tests, Vitek (VITEK®2 system), and Biolog GN substrate reactions followed by 16S rRNA and specific genes sequencing. Of 60 raw cow’s milk samples, Providencia spp. were identified only in 4 samples (6.67%) and P. rettgeri was the most common, 2/4 (50%), followed by P. stuartii and P. vermicola, 1/4 (25%). Antimicrobial susceptibility tests were conducted against ten antibiotics by the disc diffusion method. All Provid

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Publication Date
Fri Aug 30 2019
Journal Name
Environmental Engineering Research
Numerical modeling of two-dimensional simulation of groundwater protection from lead using different sorbents in permeable barriers
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This study is to investigate the possibility of using activated carbon prepared from Iraqi date-pits (ADP) which are produced from palm trees (Phoenix dactylifera L.) as low-cost reactive material in the permeable reactive barrier (PRB) for treating lead (Pb<sup>+2</sup>) from the contaminated groundwater, and then compare the results experimentally with other common reactive materials such as commercial activated carbon (CAC), zeolite pellets (ZP). Factors influencing sorption such as contact time, initial pH of the solution, sorbent dosage, agitation speed, and initial lead concentration has been studied. Two isotherm models were used for the description of sorption data (Langmuir and Freundlich). The maximum lead sorp

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Publication Date
Wed Apr 22 2026
Journal Name
The Mesopotamian Journal Of Computer Science
AI-Driven Cybersecurity, Big Data, and Business Intelligence: Impacts on Strategic Flexibility and Entrepreneurship in Iraqi ISPs
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This research aims to explore the status effects of the Sudden, and gradual of AI-Driven Cyber Security (AIDC), Big data analytics and Business Intelligence (BI) The strategic flexibility (SF) and entrepreneurship (ENT) on Iraqi internet services providers ISPs. The work fills an important lacunae in what the advanced dimensions of technology have with regard to its influencing both SF and ENT outcomes in developing economy context, where empirical evidences are scant. A cross-sectional survey based on a quantitative research methodology was conducted on 113 professionals in Iraqi telecommunication sector. A partial least squares structural equation modeling (PLS-SEM) approach was adopted to examine 10 hypotheses concerning the relationship

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Publication Date
Sun Oct 06 2024
Journal Name
Ukrainian Journal Of Nephrology And Dialysis
Effect of Lactobacillus supernatant on swarming-related gene expression in Proteus mirabilis isolated from urinary tract infections
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Proteus mirabilis isolates have been intensively researched for their capacity to cause urinary tract infections (UTIs) and their swarming motility, although little is known about this phenomenon. Probiotic Lactobacillus species, which are beneficial bacteria, are being studied worldwide as therapeutic and preventative agents against bacterial infections. This study investigated Lactobacillus supernatants as a potential new treatment against Proteus mirabilis. In addition to testing their antimicrobial and anti-swarming activities, the research also aimed to understand the genetic mechanisms behind the observed phenotypic changes. Methods. A total of 150 urine specimens were collected from UTI patients at various hospitals in Baghdad. Dire

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Publication Date
Thu Feb 01 2024
Journal Name
Russian Journal Of Bioorganic Chemistry
Synthesis, Identification, Antioxidant, Molecular Docking, and In Silico ADME Study for Some New Derivatives Containing Thiourea Moiety
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Objective: Synthesized a series of new thiourea (TU) derivatives, tested their antioxidant activity, and investigated their expected biological activity by theoretical study (computational methods). Methods: The derivatives were made using a one-pot reaction with two steps. Initially, succinyl chloride was mixed with KSCN to make succinyl isothiocyanate. Then, primary and secondary amines were used to make TU derivatives. The theoretical studies were done by Swiss ADME and molecular docking via Genetic Optimization of Linkage Docking (GOLD). Then evaluate antioxidant activity using the DPPH scavenging method. Results: FT-IR, 1H NMR, and 13C NMR spectroscopy show the verification of all the prepared derivatives. Compounds (II), (VIII),

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Publication Date
Sat Jan 01 2022
Journal Name
Brazilian Dental Science
Association of matrix metalloproteinase-1-1607 1G/2G single nucleotide polymorphism genotypes with periodontitis in Iraqi population
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Publication Date
Mon Aug 19 2024
Journal Name
Scientific Reports
An in-vitro evaluation of residual dentin retained after using novel enzymatic-based chemomechanical caries removal agents
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To assess the biochemical, mechanical and structural characteristics of retained dentin after applying three novel bromelain‑contained chemomechanical caries removal (CMCR) formulations in comparison to the conventional excavation methods (hand and rotary) and a commercial papain‑contained gel (Brix 3000). Seventy‑two extracted permanent molars with natural occlusal carious lesions (score > 4 following the International Caries Detection and Assessment System (ICDAS‑II)) were randomly allocated into six groups (n = 12) according to the excavation methods: hand excavation, rotary excavation, Brix 3000, bromelain‑contained gel (F1), bromelain‑chloramine‑T (F2), and bromelain chlorhexidine gel (F3). The superficial and deepe

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Publication Date
Wed Sep 30 2020
Journal Name
Cfd Letters
Numerical Analysis for Solar Panel Subjected with an External Force to Overcome Adhesive Force in Desert Areas
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Publication Date
Wed Oct 30 2024
Journal Name
Iraqi Journal Of Science
Molecular Identification of Microsporum canis Isolated from Infected Children with Tinea corporis and Tinea capitis in Baghdad
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Microsporum canis is considered one of the filamentous fungi that cause surface fungal contagion in the humans and animals. The present study aimed to diagnose M. canis via the molecular method and differentiating its local Iraqi isolates from global isolates. Microscopic examination showed 55 specimens with M. canis from 130 specimens collected from children aged between 4-10 years suspected of dermatophytes who attended Medical City Laboratories and Baghdad Hospital in Baghdad city from 1/12/2022 to 1/3/2023. The results showed that the frequency of M. canis infections was 55/130 (42.31%). The results demonstrated significant differences in the animals' contact (p <0.0001), lesions (0.03) and habitation area (p =0.002). Whilst

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