Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the research was based on a basic hypothesis that: (the technology Activity- Based Costing contributes to cost guidance), and that the most prominent finding of the research is the adoption of (ABC) technology in the distribution of indirect costs of the laboratory on the basis of laboratory activities and is represented in seven activities (1-transport Raw materials from stores, 2-separation3-sewing4-traction5-quality inspection 6-packaging7-transfer of complete production to stores) It led to a fairer distribution of the indirect costs by identifying the costs of activities that add value and the costs of activities that do not add value and thus helping the administration to identify the costs of activities that do not add value and amounting to (136453031) dinars and thus contributed to the rationalization of costs as these costs do not have Link to the factory, taking into account the required level of quality and maximizing the level of customer benefit..
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Human cystic echinococcosis caused by Echinococcus granulosus is one of most important and widespreadparasitic zoonoses in the world. The present study was aimed to identify the immunomodulatory activity ofaqueous extract of Cordia myxa fruit since this plant considers one of medically important plants, which is widely used for treatment of numerous diseases, that correlate with the effectiveness of immunized by hydatid cyst fluid antigen HCFAg. Forty Balb/c mice were divided into equal groups, first group was immunized with HCFAg, the second group was treated with aqueous extract of C. muxa fruit, the third group was immunized and treated, the fourth group was as a control. Delayed type hypersensitivity (DTH), Mitotic index (MI) and histop
... Show MoreThe paper presents research results of the vibration transmitted from the steering wheel of the tractor with a 2-wheel drive to the driver’s hands. The vibration measurements were carried out on the tractor randomly chosen from the collage of agriculture / university of Baghdad. Before testing the tractor was examined and adjusted following the producer’s recommendations. The vibration levels were measured during the operation tillage at idling and at full load .The field was 31.7 m above level sea. Soil was treated at soil constant moisture (17-20 %) with depth of plowing (17 cm). During operation the weather temperature was measured (15 C) and humidity was ( 27 % ) The vibration level on the steering wheel was measured and analyzed .T
... Show MoreBackground: Polycystic ovarian syndrome is one of the common gynaecological diseases encountered nowadays in the gynaecological clinic. Many criteria and diagnostic test had been evolved to be used with different classifications methods.Objectives: The present study aimed to measure the anti-mullerian hormone levels in serum of the women with Polycystic Ovary Syndrome and to test the possibility that if it can be used as a marker for diagnosis of polycystic ovary syndrome patients.Methods: A cross sectional study that had been conductedat Kamal AL-Samaraee Hospital, AL-Suwayrah Hospital andAl-Elwiya Maternity Teaching Hospital during the periodfrom July, 1st, 2013 – Jan. 1st, 2014. Where forty women withPolycystic ovarian syndrome (wit
... Show MoreBackground: The recognized procedures that have been used to treat gynecomastia are said to have relatively a long operative time, less patient satisfaction rate, they are merely used, in mild to moderate gynecomastia, leaves a mild bulging over the nipple areola complex, resulting in aesthetically unsatisfactory results. The more the grade of gynecomastia, the more complicated the used surgical techniques. This study evaluates the success rate of these simplest surgical technique in higher grades of gynecomastia.
Objectives: to present the experiences with use of Modification of Combined Vibrated Power Assisted Liposuction with Periareolar Gland Excision in management of in
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ABSTRACTBackground: Concerns about hepatitis A infections is increasing worldwide specially after improving economic and sanitary conditions in many countries making older age groups who escape infection on early life vulnerable to infection.Objectives: The objectives were to estimate the frequency of hepatitis A among children consulting Al Alwyia pediatric Teaching Hospital during the year 2013 and to study some demographic characteristics of the disease.Methods: This cross - sectional hospital -based study wasconducted during 2013-2014 and include pediatric patients(43525 patients) who consult Al Alwyia pediatric hospitalduring that time. The outcome is total IgM antibodies tohepatitis A virus detected using Enzyme Linked FluorescentA
... Show MoreThe paper presents research results of the vibration transmitted from the steering wheel of the
tractor with a 2-wheel drive to the driver’s hands. The vibration measurements were carried out on the
tractor randomly chosen from the collage of agriculture / university of Baghdad. Before testing the
tractor was examined and adjusted following the producer’s recommendations. The vibration levels
were measured during the operation tillage at idling and at full load .The field was 3١٫٧ m above level
sea. Soil was treated at soil constant moisture (1٧-20 %) with depth of plowing (١٧ cm). During
operation the weather temperature was measured (15 C) and humidity was ( 27 % ) The vibration level
on the steering whee
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