Detecting Sticky Costs in Iraqi Industrial Companies an Empirical Study of a Sample of Iraqi Companies Registered on Iraq Stock Exchange

Purpose: This research aims to reveal the sticky costs in Iraqi joint stock companies.   Theoretical framework: Sticky costs refer to the costs that increase with the increase in revenues by a greater amount than their decrease in exchange for a similar decrease in revenues. To manage cost, it is important to understand and know the behavior of cost.   Design/methodology/approach: This research uses inductive and descriptive analytical methods that is commonly used in applied and field studies on accounting and management issues, as well as in literature and empirical studies to verify research proposals. This study adopted multiple logarithmic linear regression analysis estimated by ordinary least squares (OLS) to examine asymmetrical behavior of selling costs, general and administrative costs, and costs of goods sold individually and collectively (total costs) for a sample (101) of published lists of Iraqi joint stock companies registered in Iraqi Stock Exchange for the period 2010-2019.   Findings: The results showed that sticky behavior of selling and general and administrative costs and their components is a common phenomenon in cost behavior of Iraqi joint stock companies during the study period, while costs of goods sold, and total costs are not. The latter may have been showing anti-sticky behavior.   Research, Practical & Social implications: Our work contrasts the conventional model of cost behaviour, in which costs move proportionately with changes in activity, with an alternative model, in which sticky costs emerge. This is because managers consciously shift the resources devoted to activities.   Originality/value: The sticky cost research that has been done in relation to the initial sticky cost research, particularly in industrialised nations like the UAS, Uk, and Canada, is the main emphasis of this study. Future research will take into account how sticky research is developing in any other nations, which could expand our understanding of sticky cost research as a whole

The Role of Green Activity-Based Costing in Achieving Sustainability Development: Evidence From Iraq

Purpose: This study aimed to assess the effects of applying green activity-based costing (GABC) on the Sustainability Development of companies.   Theoretical framework: The theoretical framework included highlight on environmental issues, and the role of Modern methods of Cost and managerial accounting in reducing the harmful effects of industrial waste.   Design/methodology/approach: there are variety of reasons to carry out the study; including regulatory compliance, sustainable consumption, public perception, potential competitive advantages, and the impact of Sustainability Development on economic performance, stakeholders are urging or requiring organizations to be more ecologically conscious with regard to their products and operations. In order to accomplish the study's goals, it was implemented at the Basra Oil Refinery and based on actual data from the study sample's activity. method was relied upon distribution of costs based on green activity, the identification of its effects on the facility's Sustainability Development, and the creation of a model for the use of GABC.   Findings: According to the results of the experimental study, the study's findings that GABC may be used to assign expenditures based on green activity and to show how it affects both economic and Sustainability Development.   Research, Practical & Social implications: Because all manufacturing and consumption activities have some sort of negative impact on the environment during the creation, use, and disposal phases of their respective value chains, environmental management issues have recently been linked to the economy.   Originality/value: The research value of our current study, by employ modern methods of commissioning accounting in Iraqi manufacturing companies

A Comprehensive Review on Current Performance, Challenges and Progress in Thin-Film Solar Cells

Due to the recent surge in silicon demand for solar modules, thin-film photovoltaic (PV) modules have a potential to penetrate the market in significant numbers. As an alternate candidate, thin film technologies in PVs have the ability to achieve better performance. The competing thin-film PV technologies have the flexibility to adapt to any sort of curvature compared to rigid solar cells (SCs). Due to the peculiar characteristics of newer solar materials, stability issues, reflection losses, advancements in electrode materials and dopant materials with a photoactive layer are current challenges driving the industrial-academic voyage of development of solar materials for the betterment of Photo-conversion Efficiency (PCE). Based on the photoactive materials used over time, SC evolution was broadly classified into first, second and third generation SCs. In this review, the basic working mechanisms, various materials used, drawbacks and stability issues of different SCs are discussed extensively. Thin film SCs tend to absorb certain elastic deformations due to their flexible nature and to a certain extent. According to the NREL efficiency chart, multi-junctional SCs exhibit enhanced efficiency as compared to the other SCs. Among the third-generation SCs, the perovskite/Si tandem architecture shows a maximum efficiency of approximately 29%. Thin film flexible SCs find application in various sectors such as automobile, defense and/or energy storage device

Quantum three-body system in D dimensions

The independent eigenstates of the total orbital angular momentum operators for a three-body system in an arbitrary D-dimensional space are presented by the method of group theory. The Schr\"{o}dinger equation is reduced to the generalized radial equations satisfied by the generalized radial functions with a given total orbital angular momentum denoted by a Young diagram $[\mu,\nu,0,...,0]$ for the SO(D) group. Only three internal variables are involved in the functions and equations. The number of both the functions and the equations for the given angular momentum is finite and equal to $(\mu-\nu+1)$.Comment: 16 pages, no figure, RevTex, Accepted by J. Math. Phy

Early Effects on the Morphology of Mouse Small Intestine of Single or Combined Modality Treatment with Hyperthermia and X-Irradiation

This study describes the effects of hyperthermia and X-irradiation on the morphological appearance of normal, at risk tissues in the ileum of the mouse. The early morphological effects day after a combined modality treatment are compared with those due to either hyperthermia or X-irradiation given alone. The response was assessed qualitatively and semiquantitatively using scanning electron microscopy and a villous scoring technique. Early post-irradiation effects on topography did not differ significantly from those observed after small intestine exteriorisation without treatment. The villous scores for the combined modality treatments reflected greater damage than would be expected from the sum of villous scores for each modality treatment on its own. This suggests that the combined modality treatment had a synergistic or enhancing effect. A 4 hour time interval between the two treatments did not seem to reduce the enhancing effect. Further studies are required to investigate the effects of fractionated combined treatment

Spin-orbit coupling and the conservation of angular momentum

In nonrelativistic quantum mechanics, the total (i.e. orbital plus spin) angular momentum of a charged particle with spin that moves in a Coulomb plus spin-orbit-coupling potential is conserved. In a classical nonrelativistic treatment of this problem, in which the Lagrange equations determine the orbital motion and the Thomas equation yields the rate of change of the spin, the particle's total angular momentum in which the orbital angular momentum is defined in terms of the kinetic momentum is generally not conserved. However, a generalized total angular momentum, in which the orbital part is defined in terms of the canonical momentum, is conserved. This illustrates the fact that the quantum-mechanical operator of momentum corresponds to the canonical momentum of classical mechanics.Comment: 10 pages, as published by Eur. J. Phy

Prescribing patterns of gastrointestinal drugs in private clinics in Benghazi-Libya

Background: Prescription analysis can pinpoint areas of improvement in encounters issued by prescribing physicians. The present study was carried out to analyze prescribing trends for outpatients among consultants in the city of Benghazi-Libya.Methods: A total of 4000 prescriptions were collected from private pharmacies around the city of Benghazi, Libya. Indicators addressed included the patient's name, age, sex, and address, and the physician's name, address, and signature. The percentage of prescriptions lacking this information was calculated. Drugs prescribed by dosage, duration of treatment were also considered. The study focused on the commonly prescribed classes of gastrointestinal drugs and the most frequently prescribed drug of each common class. No attempt was made to evaluate the incidence of various gastrointestinal disorders. Results are expressed as frequency and percentage of prescribed medicines.Results: Information present in prescriptions and pertaining to the patient were name (2972, 74.3%), age (468, 11.7%), date of visit (107, 2.7%) while those for prescriber were name (1902, 47.6%) and signature (3612, 90.3%). None of the prescriptions contained sex of patient, his/her address, or registration number of the prescriber. All prescribed drugs were in brand names. Polypharmacy was not evident as all prescriptions contained 1-2 drugs.The number of prescriptions with a gastrointestinal drug(s) counted to 421 (10.5%) out of the total 4000 prescriptions. The most commonly prescribed classes of gastrointestinal drugs include in order, anti-hyperacidity, anti-emetics, anti-spasmodic, laxatives and anti-diarrheal with the most frequently prescribed drug of each therapeutic class being omeprazole (67, 48.9%), metoclopramide (57, 57%), hyoscine-N-butyl bromide (42, 55.3%), bisacodyl (44, 59.5%) and loperamide (30, 88.3%) respectively.Conclusions: The results of the present study indicate the need to improve prescribing among physicians, a task that can be achieved through inclusion of related topics such as prescription writing and rational drug use in undergraduate curricula and continuing medical educational programs

Relativistic Aharonov-Casher Phase in Spin One

The Aharonov-Casher (AC) phase is calculated in relativistic wave equations of spin one. The AC phase has previously been calculated from the Dirac-Pauli equation using a gauge-like technique \cite{MK1,MK2}. In the spin-one case, we use Kemmer theory (a Dirac-like particle theory) to calculate the phase in a similar manner. However the vector formalism, the Proca theory, is more widely known and used. In the presence of an electromagnetic field, the two theories are `equivalent' and may be transformed into one another. We adapt these transformations to show that the Kemmer theory results apply to the Proca theory. Then we calculate the Aharonov-Casher phase for spin-one particles directly in the Proca formalism.Comment: 12 page

Efficient Excitation of Micro/Nano Resonators and Their Higher Order Modes

We demonstrate a simple and flexible technique to efficiently activate micro/nano-electromechanical systems (MEMS/NEMS) resonators at their fundamental and higher order vibration modes. The method is based on the utilization of the amplified voltage across an inductor, L, of an LC tank resonant circuit to actuate the MEMS/NEMS resonator. By matching the electrical and mechanical resonances, significant amplitude amplification is reported across the resonators terminals. We show experimentally amplitude amplification up to twelve times, which is demonstrated to efficiently excite several vibration modes of a microplate MEMS resonator and the fundamental mode of a NEMS resonator