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Designing activity based costing systems ABC for transport services and its role in improving the efficiency of pricing decisions: بحث تطبيقي في الشركة العامة لادارة النقل الخاص
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  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision to the pricing of its services fairly and rationally. The aim of the research is to design a system of cost accounting based on ABC activities in the service sector to calculate the cost of service for the purpose of providing appropriate information to the administration for the purpose of increasing the effectiveness of pricing decisions for those services. The main findings of the research that the use of cost accounting system helps to identify and measure the cost of transport services correctly and thus the possibility the administration should make a rational and rational decision to price services more fairly and objectively.

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Publication Date
Thu Dec 01 2022
Journal Name
Environmental Nanotechnology, Monitoring & Management
Boosted visible-light-driven photocatalytic degradation of lomefloxacin over α-Ag2WO4/NiSx nanocomposites
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Publication Date
Wed Apr 24 2024
Journal Name
Cogent Arts & Humanities
Women’s health on social media: a corpus stylistic study of Pink October campaigns
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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Laser
PDF Mechanical Properties of AISI 316L Stainless Steel Produced Via Selective Laser Melting
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Abstract Additive manufacturing has been recently emerged as an adaptable production process that can fundamentally affect traditional manufacturing in the future. Due to its manufacturing strategy, selective laser melting (SLM) is suitable for complicated configurations. Investigating the potential effects of scanning speed and laser power on the porosity, corrosion resistance and hardness of AISI 316L stainless steel produced by SLM is the goal of this work. When compared to rolled stainless steel, the improvement is noticeable. To examine the microstructure of the samples, the optical microscopy (OM), scanning electron microscopy (SEM), and EDX have been utilized. Hardness and tensile strength were us

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
K. wire fixation versus conservative treatment of closed displaced intra-articular calcaneal fractures
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Background: Calcaneus is a spongy cancellous bone with rich blood supply , its fracture heals more rapidly providing no occurrence of infection and soft tissue injury around ,no gross malposition of fragments. The associated pain leads to a major impairment in life quality. The aim of treatment for calcaneal fractures is the decrease of pain and rebuilding of walking ability for patients with normal foot shape and the ability to wear normal foot wear. To reduce complications, a minimally invasive technique for the treatment of displaced intra-articular fractures of the calcaneus was preferred to use. The purpose of this study was to determine whether the closed reduction and percutaneous K. wire fixation of displaced intra-art

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Publication Date
Wed Jan 01 2020
Journal Name
International Conference Of Numerical Analysis And Applied Mathematics Icnaam 2019
Synthesis of nanostructure diamond-like carbon thin films by atmospheric pressure plasma jet
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In this work, diamond-like carbon (DLC) thin films were prepared from Cyclohexane. Thin films were deposited on quartz substrate by atmospheric pressure Argon plasma jet system. The plasma jet system was applying high voltage sinusoidal waves of frequency 28 kHz and potential difference of 7.5kV peak to peak across the electrodes. The effect of annealing at 400, 500 and 600 °C under vacuum for two hours on optical properties and structural properties of the DLC thin films were investigated. This effect was clarified by X-ray diffraction (XRD), FTIR, UV-Visible absorption, Scanning Electron Microscopy (SEM) and Raman Spectroscopy. The X-ray diffraction patterns for the annealing DLC thin films show two broad peaks at 2θ, 26.62° and 51.58

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Publication Date
Wed Oct 18 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Purified l-Hydroxyphenazine Pigment on Lymphocytes Viability Against Experimental Secondary Hydatidosis
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Objectives: To find out the effect of l-hydroxyphenazine (1-HP) on viability of T-lymphocytes and the reflects of this
effect on experimental hyadatidosis on hydatid cyst protoscoleces infectivity in vivo.
Methodology: Four groups of white male /ه/mice were experimentally infected with four concentrations of (1-HP)
with challenge dose of 2000 protoscoleces /1 ml with negative (9.8.5) and positive (P.H.A) control groups.
Results: It has been found that the higher concentrations (75,100) 1101/111 of the (1-HP) causes significant
decrement in the lymphocytes viability in comparison with negative and positive control groups. (060.01).
Recommendations: The study recommended using concentrations lower than 25 pmole Iml which

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Publication Date
Tue Dec 01 2009
Journal Name
Iraqi Journal Of Physics
Fractional Free Volume Dependence of Neutron-Irradiated Polystyrene (PS) Measured by Positron Method
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The fractional free volume (Fh) in polystyrene (PS) as a function of neutron -irradiation dose has been measured, using positron annihilation lifetime (PAL) method. The results show that Fh values decreased with increasing n-irradiation dose up to a total dose of 501.03× 10-2 Gy.
A percentage reduction of 2.14 in Fh values is noticed after the initial n-dose corresponding to a percentage reduction in the free volume equal to 42.14/Gy.
The total n-dose induces a percentage reduction of 7.26, corresponding to a percentage reduction of 1.45/Gy. These results indicate that cross -linking is the predominant process induced by n-irradiation.
The results suggest that n-irradiation induces structure changes in PS, causing cross-linking

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Southwest Jiaotong University
Recognizing Job Apathy Patterns of Iraqi Higher Education Employees Using Data Mining Techniques
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Psychological research centers help indirectly contact professionals from the fields of human life, job environment, family life, and psychological infrastructure for psychiatric patients. This research aims to detect job apathy patterns from the behavior of employee groups in the University of Baghdad and the Iraqi Ministry of Higher Education and Scientific Research. This investigation presents an approach using data mining techniques to acquire new knowledge and differs from statistical studies in terms of supporting the researchers’ evolving needs. These techniques manipulate redundant or irrelevant attributes to discover interesting patterns. The principal issue identifies several important and affective questions taken from

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Engineering
Decolorizing of Malachite Green Dye by Adsorption Using Corn Leaves as Adsorbent Material
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This paper presents the ability to use cheap adsorbent (corn leaf) for the removal of Malachite Green (MG) dye from its aqueous solution. A batch mode was used to study several factors, dye concentration (50-150) ppm, adsorbent dosage (0.5-2.5) g/L, contact time (1-4) day, pH (2-10), and temperature (30-60)   The results indicated that the removal efficiency increases with the increase of adsorbent dosage and contact time, while inversely proportional to the increase in pH and temperature. An SEM device characterized the adsorbent corn leaves. The adsorption's resulting data were in agreement with Freundlich isotherm according to the regression analysis, and the kinetics data followed pseudo-first-or

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Publication Date
Mon Mar 01 2021
Journal Name
Al-khwarizmi Engineering Journal
Adsorption of Indigo Carmen Dye by Using Corn Leaves as Natural Adsorbent Material
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In this paper, the ability of using corn leaves as low-cost natural biowaste adsorbent material for the removal of Indigo Carmen (IC) dye was studied. Batch mode system was used to study several parameters such as, contact time (4 days), concentration of dye (10-50) ppm, adsorbent dosage (0.05-0.25) gram, pH (2-12) and temperature (30-60) oC. The corn leaf was characterized by Fourier-transform infrared spectroscopy device before and after the adsorption process of the IC dye and scanning electron microscope device was used to find the morphology of the adsorbent material. The experimental data was imputing with several isotherms where it fits with Freundlich (R2 = 0.9

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