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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
Tue Jan 01 2019
Journal Name
Asian Journal Of Chemistry
Oxidative Stress Status in Sera and Saliva of Type 2 Diabetic Iraqi Patients with and without Proliferative Diabetic Retinopathy
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The present study aimed to look for the differences in the oxidative stress status in sera and saliva samples of type 2 diabetic Iraqi patients with and without proliferative diabetic retinopathy. As well as to look for the possibility whether this status can be measured in saliva as an alternative sample to that of serum, hence to achieve that total oxidant status, total antioxidant status and oxidative stress index were measured in both sera and saliva samples of two groups of patients with type 2 diabetes mellitus and the healthy individuals. Upon the comparison between patients without proliferative diabetic retinopathy and the control sample the results showed presence of a significant increase (p < 0.05) of total oxidant st

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Publication Date
Mon Apr 01 2019
Journal Name
Biochemical And Cellular Archives
No etiological role of Herpes Simplex Virus and Toxoplasma Gondii infections in systemic lupus erythematosus of Iraqi Female Patients
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Systemic lupus erythematosus (SLE) is one of the autoimmune disorders, generated by a production of specific autoantibodies against self-antigens before the occurrence of clinical symptoms. The etiology of disease is still unknown, although there have been several infectious agents that have been associated with SLE development, especially in genetically predisposed individuals. Herpes simplex virus-I and -II (HSV-I and -II) and Toxoplasma gondiiare two infectious agents that have been suggested to be involved in SLE etiology. Accordingly, the present study assessed anti- HSV-I and -II and anti-T. gondii IgG and IgM antibodies by enzyme linked immunosorbent assay in sera of 64 SLE female patients and 32 healthy control women. The patients w

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Publication Date
Fri Dec 29 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Ameliorative Effect of Galium Verum (Rubiaceae Family) Methanolic Extract on Folic Acid-induced Acute kidney Injury in Male Rats.
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Background: Antioxidant, sedative, anticancer, and antibacterial properties are among the numerous pharmacological characteristics of Galium verum. Aim: The primary goal of this research was to investigate the therapeutic effects of G. verum extract against folic acid-induced acute kidney injury (AKI). Materials and methods: 18 male rats were assigned into three groups:  Control, AKI, and G. verum. AKI was induced by a dose of folic acid (250 mg/kg, i.p.) while G. verum (250 mg/kg) was administrated for 7 consecutive days. Results: G. verum methanol extract contains flavonoids, anthraquinones, tannins, iridoids, triterpen

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Publication Date
Fri Feb 14 2014
Journal Name
Journal Of Basic Microbiology
Isolation and characterization of lytic vibriophage against <i>Vibrio cholerae</i> O1 from environmental water samples in Kelantan, Malaysia
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Water samples from a variety of sources in Kelantan, Malaysia (lakes, ponds, rivers, ditches, fish farms, and sewage) were screened for the presence of bacteriophages infecting Vibrio cholerae. Ten strains of V. cholerae that appeared to be free of inducible prophages were used as the host strains. Eleven bacteriophage isolates were obtained by plaque assay, three of which were lytic and further characterized. The morphologies of the three lytic phages were similar with each having an icosahedral head (ca. 50–60 nm in diameter), a neck, and a sheathed tail (ca. 90–100 nm in length) characteristic of the family Myoviridae.

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Publication Date
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Applied Physics
Fabrication of Solid Random Gain Media in Visible Region from Rhodamine Dye Solutions Containing Highly-Pure Titanium Dioxide Nanoparticles
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In this work, solid random gain media were fabricated from laser dye solutions containing nanoparticles as scattering centers. Two different rhodamine dyes (123 and 6G) were used to host the highly-pure titanium dioxide nanoparticles to form the random gain media. The spectroscopic characteristics (mainly fluorescence) of these media were determined and studied. These random gain media showed laser emission in the visible region of electromagnetic spectrum. Fluorescence characteristics can be controlled to few nanometers by adjusting the characteristics of the host and nanoparticles as well as the preparation conditions of the samples. Emission of narrow linewidth (3nm) and high intensity in the visible region (533-537nm) was obtained.

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Publication Date
Sun Dec 01 2019
Journal Name
Indian Journal Of Public Health Research &amp; Development
Effect of Adding Different Levels of Green Tea Powder Camellia Sinensis to Diet on Some Physiological Traits in Broiler
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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Study of Naidid worms community associated with two species of aquatic plants in River Tigris inside Baghdad City / Iraq
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The present study is concern with the interaction between the naidid worms diversity and the species of aquatic plant within which the worms found . For this purpose, two species of aquatic plant were used, Ceratophyllum demersum and Eichhornia crassipes. 12 samples of aquatic plants were collected , as one sample monthly for a period from September 2012 to September 2013 from different site on Tigris river within Baghdad City. From C. demersum, 1428 individuals, were sorted during the study period, related to 17 species. 12 species of subfamily Naidinae which are Chaetogaster limnaei , C. diastrophus , Ophidonais serpentine , Dero ( Dero) digitata. , D.(D.) evelinae , Nais pseudobtosa , N.simplex, N.stolci , N.Paradalis , N.elingiu

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Publication Date
Mon May 29 2023
Journal Name
Rawal Medical Journal
Comparative prospective study of knee pain in medial pararpatellar and transpatellar entry for interlocking nail fixation of tibia fracture
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Objective: To compare two insertion techniques of intramedullary interlocking nails (medial parapatellar versus intrapatellar insertion) in patients with tibial fractures. Methodology: This study was performed at Al-Kindy Teaching Hospital from August 2020 until March 2022. All 32 patients with tibial fractures (29 males and 3 females) were included for tibial closed nail fixation and then followed up for 6 months. We categorized these patients into two groups; Group A (16 patients), those treated by medial parapatellar insertion of an interlocking nail, and Group B (16 patients) with transpatellar tibial nail insertion. All patients were treated by the same surgical team. Results: The range of movement in two weeks (from extension

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
EFFECT OF SALINE WATER AND POTASH FERTILIZER ON PROLINE CONTENT AND WATER POTENTAL IN PISUM SATIVUM L. (VAR.SENADOR CAMBADOS)
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Filed experiment was conducted to test the effect of saline water and potassium fertilizers rate on proline and water potential of Pisum sativum L. (Var.Senador Cambados ) leaves . Treatments of the experiment included two levels of water salinity( 2, 7 dSm-1) as a main plot and fertilizer rates as a sub plot. Results indicated that irrigation of plant with saline water 7 dSm-1 and fertilization 150 kg/donum increased proline accumulation and water potential 0.31 mmol/g,-17.00 bar at 9 AM morning and 0.62 mmol/g , -21.00 bar at 3 PM afternoon ,Irrigating plant with a 2 dSm-1 and fertilization 300 kg/donum decreased proline accumulation and water potential of leaves 0.22 mmol/g, -16.00 bar at 9 A

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Publication Date
Mon Sep 01 2025
Journal Name
Journal Of Oral Biology And Craniofacial Research
Morphological &amp; chemo mechanical analysis of exposed cervical dentin treated with three different desensitizing pastes (comparative in vitro study)
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Background Obstructing dentinal tubules is a valuable approach for managing dentin hypersensitivity. Although various agents promote dentin remineralization, direct comparisons between theobromine, bioactive glass (BAG), and nano-hydroxyapatite (Nano-HAP) under simulated oral conditions remain limited. To fill this gap, this in vitro study aimed to evaluate and compare the effectiveness of these three treatments on exposed cervical dentin. The assessment focused on their chemical, morphological, and mechanical effects on dentin. Materials and methods Forty-eight human dentin slabs were obtained from the cervical portions of twelve sound premolar teeth. Baseline Raman spectroscopy and VMH tests were done to exclude outliers. All specimens we

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