Kufa Journals System University of Kufa
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دور نظام محاسبة استهلاك الموارد في ترشيد تكلفة المنتج دراسة تطبيقية في الشركة العامة للصناعات المطاطية والاطارات معمل اطارات بابل
No full textتهدف هذه الد ا رسة الى بيان مدى فاعليةاستخدام نظام محاسبة استهلاك الموارد فيتخفيض تكلفة المنتج كأحد المداخل المتطورة فيتخصيص التكاليف إذ انه بسبب المنافسة الكبيرةللشركات في السوق يصبح التحكم في التكاليفجزءا أساسيا يساعد المديرين على اتخاذ ق ا ر ا رتبشأن خفض التكاليف بهدف تحقيق ربحية أكبرللشركات. وتتحدث هذه الد ا رسة عن نموذجالتكلفة الجديد "محاسبة استهلاك الموارد" RCAوهو مدخل إدارة التكاليف الذي يجمع بينمحاسبة التكاليف الالمانية GPK ومحاسبةالتكاليف القائمة على النشاط ABC حيث يوفرهذا النظام بيانات أكثر دقة وموثوقية تؤدي إلىاتخاذ ق ا ر ا رت أكثر فعالية في مجالات التخطيطوالرقابة وتقييم الأداء. وسيكون استخدام هذاالنظام في الشركات الصناعية الع ا رقية خطوةمهمة في تحسين دقة قياس التكاليف وبالتاليتخفيض تكاليف منتجاتها وتحقيق الميزةالتنافسية وقد تم تطبيق الد ا رسة في معملاطا ا رت بابل احد معامل الشركة العامةللصناعات المطاطية والاطا ا رت
INFLUENCE OF FECL3 ON MATERIAL REMOVAL RATE AND SURFACE ROUGHNESS IN CHEMICAL MACHINING PROCESS
No full textNon-traditional machining process is more used to manufacture geometrically complicated and an accurate parts for electronics, aerospace and automotive industries. Chemical machining process is one of non-traditional machining methods, it is as well named as chemical etching. The current research is aimed to study the influence of the machining time, machining temperature, etching solution concentration on the material removal rate and surface roughness of aluminum alloy by using mix of acid FeCl3. There are three of machining temperatures (25, 30 and 35 ºC) with three machining times (4, 8, and 12min) and etching solution concentration (25%, 50%, and 75%) were used as machining conditions. These conditions are significant variables that have effect on finishing performance of chemically machined aluminum alloy. Machining time has the greatest effect among these variables. The time is the most important parameter for maximum Material Removal Rate (MRR), and the interaction between temperature and etchant concentration is the next important parameter for maximum MRR. The time is the greatest parameter for minimum Ra, the interaction between time and temperature is the next significant parameter for less Ra.http://dx.doi.org/10.30572/2018/kje/100104
STRENGTHENING OF REINFORCED SELF-COMPACTING CONCRETE T- DEEP BEAM WITH LARGE OPENING BY CARBON FIBER SHEETS
No full textThis research based on experimental work included testing of thirteen specimens categorized into two groups. The first group included five beams: one is solid while the others are hollow beams with two openings of different sizes and locations. The second group included eight specimens strengthened with CFRP sheets in three systems to determine the best configuration of strengthening. The experimental results showed that the presence of openings (150*150) mm and (150*250) mm, which located flushed to the flange, led to a decrease in the load capacity by (43% and 64%) for the square and rectangular openings respectively. On the other hand, when the openings located in bottom location the reduction in capacity was found to be (48% and 70%) for the square and rectangular opening respectively. Also, the results of the test showed that the strengthening of the carbon strips led to improving in the structural capacity, where in the case of openings located flushed to the flange, there was an increased by (19% and 64%) for square and rectangular openings respectively. In contrary, in the case of opening located in the bottom location, the improvement in capacity was found to be (37% and 87%) for square and rectangular opening, respectively.http://dx.doi.org/10.30572/2018/kje/100206
Frontal Chest X-Ray Image Colorization Using Various Mathematical Experimental Equations
No full textChest x-ray medical images are widely used for diagnostic purposes for several reasons including it available, attainable and excellent imaging of hard tissues like bones, but there is difficulty in imaging of the soft tissues, moreover the saturated colour of the x-ray image causing intricacy to read it, therefore, turned attention to the colorization process which can be used to transform the grayscale medical images to the colour medical images.In this paper, a new pseudo-coloring method proposed for colorizing the frontal chest x-ray medical images which are very important for disease detection and recognition. The key idea of this method is applying different and various experimental mathematical equations on the proposed medical sample image, which it belongs to the patient with Hydatid cyst parasite disease in the lung. The counterfeit coloring had intense contribute in enhancing of the visual attractiveness of medical images, the output colored images have a better visual description, it has a possibility to describe hidden information better than a conventional monochromatic image, this is an excellent indicator of the algorithm's suitability for the purpose for which it was formulated.DIO.: http://dx.doi.org/10.31257/2018/JKP/2019/11011
تشخيص واقع الاتصالات التسويقية المتكاملة في المنظمات الخدمية دراسة أستطلاعية لآراء عينة من العاملين في شركة كورك للاتصالات
No full textحساب كلف التدهور البيئي وفق أليه عالمية لمواقع مختارة (منطقة النهروان الصناعية أنموذجاً )
No full textنظراً لانخفاض مستوى النوعية البيئية وزيادة مستويات التدهور الحاصلة بسبب استمرار نشاط المواقع الصناعية المقامة على حساب استنزاف الموارد البيئة , تناول البحث دراسة مفهوم كلف التدهور البيئي وعلاقته بعملية التوقيع الصناعي لتلك المواقع من خلال التركيز على العوامل المؤثرة والناتجة من الفهم الكلاسيكي (العوامل التقليدية) والتي ركزت على العامل الاقتصادي تاركةً بذلك العوامل الأخرى والمشكلات الناتجة منها بدافع الإهمال كالمشكلات البيئية والتي يمكن إن تتحول لاحقاً إلى كلف اقتصادية مقارنة بالعوامل الحديثة والتي تعمل على دراسة جميع العوامل المؤثرة في عملية التوقيع وخاصة العامل البيئي الذي تم إهماله والمتمثل بكلف التدهور البيئي وذلك للتقليل من مستويات التدهور الحاصلة التي ضاعفت كلف التدهور للموارد البيئية المتاحة والتي تأخذ من عوائد الناتج المحلي الإجمالي (GDP) للصناعة ، وهذا ناتجاً من النقص والقصور المعرفي في إجراء دراسات تعمل على اعتماد هذه المفاهيم وتطبيقها في المشاريع القائمة والمقترحة
Epithelial Mesenchymal Transition (EMT) -associated S100 proteins are modulators for the progression of bladder cancer
No full textBladder cancer (BC) is considered to be the tenth in the world. There is much evidence to suggest that the highly metastatic behaviour of BC may be due to the ability of its cells to undergo Epithelial Mesenchymal Transition (EMT).The S100 family of small Ca-binding proteins are among many genes that have been found to be implicated in BC cancer progression. Activation of some members of the S100 protein family, such as S100A4 and S100A6, have been postulated to be a common mediator of the EMT process and a key driver for cancer cell migration and invasion. To our knowledge, however, there is no conclusive evidence that the presence of the S100 family is causally implicated in EMT-induced BC progression.
Synthesis, antibacterial and QSAR studies of highly substituted imidazole derivatives
No full textThis paper describes obtaining some potential antibacterial imidazoles using QSAR method. Highly substituted imidazoles were synthesized and studied their bacterial activities. Some of the compounds showed considerable bactericidal activities against S. aureus. MLR models for various ring substituted imidazoles were derived to elucidate their structure-activity relationships. The descriptors used in the model relate to surface area, volume, dipole moment and the properties of molecule. Both the training set and test set compounds were modeled to the established procedures and were aligned. There were good correlations between the predicted and experimental activities for both the test set and training set compounds by MLR models. The derived MLR models have a very good predictability (q2 > 0.81). According to this study, six new imidazoles having high biological activity against S. aureus were suggested
Theoretical Calculations of the Diffusion and Friction Coefficients for Neutral Atoms that Moving in a Laser Field
No full textThis research aimed to study the friction and diffusion coefficients of neutral atoms that moving and interact with a laser field .The Mathcad 14 program used to calculate the results. The theoretical model was solved and shown the effect of different optical parameters on the diffusion and friction of neutral atoms .The different values of ellipticity (Ɛ) were used to find the friction and diffusion coefficients ,for each value of ellipticity we found that the relationship between the natural width of excited level( γ) and the difference(δ) between the frequency of laser field(ω) and the atomic resonance (ω0 ) has strong effect on the friction coefficient of atoms .The effect of Rabi frequency (Ω ) on the diffusion coefficient has been investigated .In this research the results showed that each of the parameters δ and Ω has effect on the diffusion of atom and the Rabi frequency has more influence. The dependence of the friction and diffusion coefficients on the natural width of the excited level was studied. The measuring of the friction and diffusion coefficients of atom very important to control the movement and then localize it, this have many applications in physics fields.DOI: http://dx.doi.org/10.31257/2018/JKP/2019/11020
الشكلية في ضوء اتفاقية البيع الدولي للبضائع (CISG)
No full textThe legal systems are differ in the point of writing contracts some of the statets found mired in formalities and tight writing, and others found free from all those restrictions to make satisfaction is the basis of doing business among the parties.Because of this difference tried Convention of the International Sale of Goods (CISG) balance between them, allow for involved stetes it to make a reservation issue formalism in general and writing in particular, in the article (96), and under this reservation States are entitled to bind the parties to observe formalities provided for in their national laws, despite try this Agreement to be free from all restrictions formality, but it was keen to respect the legal systems of the stetes that are is keen on such formalities.And in the same time this agreement allowed the parties to exclude or modify some of their clauses in an article (6), andduring the two preceding articles, we find that the agreement had given the right to modify or exclude certain texts related to involved states it sometimes, and sometimes other parties. and the effect of obligation or non- obligation writing is not limited to the scope of transactions and contracts national only, but also includes international trade contracts and Wide - scope and legal effect, which naturally extends to the parties to the contract wherever they are, that international trade contracts and as is well known that combines trade rules and the rulesinternational law, so the conclusion of such contracts is based in most cases to a specialized international trade agreements.