Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from th

       This study introduces a series of single and pile group model tests subjected to lateral loads in . multilayered sand from Karbala, Iraq. The aim of this study is to investigate: the performance of the pile groups subjected to lateral loads; in which the pile batter inclination angle is changed; the effect of pile spacing (s/d) ratio, the influence of using different number of piles and pile group configuration. Results revealed that the performance of single negative (Reverse) Battered piles with inclination of 10° and 20° show a gain of 32% and 76 % in the ultimate lateral capacity over the regular ones. For pile groups, the use of a combination of regular, negative and positive battered piles in

Background: Whey protein is the green-yellow colored, liquid portion of the milk, and it is also called the cheese serum, it is obtained after the separation of curd, during the coagulation of the milk. It contains a considerable amount of α-helix pattern with an evenly distributed hydrophobic and hydrophilic as well as basic and acidic amino acids along with their polypeptide chain. The major whey protein constituents include β-lactoglobulin (β-LG),α-lactalbumin (α-LA), immunoglobulins (IG), bovine serum albumin (BSA), bovine lactoperoxidase (LP), bovine lactoferrin (BLF) and minor amounts of a glycol macro peptide (GMP). Osseointegration can be defined as a process that is immune driven which leads to the formatio

Wellbore instability is a significant problem faced during drilling operations and causes loss of circulation, caving, stuck pipe, and well kick or blowout. These problems take extra time to treat and increase the Nonproductive Time (NPT). This paper aims to review the factors that influence the stability of wellbores and know the methods that have been reached to reduce them. Based on a current survey, the factors that affect the stability of the wellbore are far-field stress, rock mechanical properties, natural fractures, pore pressure, wellbore trajectory, drilling fluid chemicals, mobile formations, naturally over-pressured shale collapse, mud weight, temperature, and time. Also, the most suitable ways to reduce well

The increasing drinking water demand in many countries leads to an increase in the use of desalination plants, which are considered a great solution for water treatment processes. Reverse osmosis (RO) and electro-dialysis (ED) systems are the most popular membrane processes used to desalinate water at high salinity. Both systems work by separating the ionic contaminates and disposing of them as a brine solution, but ED uses electrical current as a driving force while RO uses osmotic pressure. A direct comparison of reverse osmosis and electro-dialysis systems is needed to highlight process development similarities and variances. This work aims to provide an overview of previous studies on reverse osmosis and electro-dial

ABSTRACT: Polypyrrole and polypyrrole / silver nanocomposites were fabricated by in-situ polymerization employing Ammonium Persulphate as an oxidizing agent. Nanocomposites were synthesized by combining polypyrrole and silver nanoparticles in various weight percentages (0.1%, 0.5%, 3%, 5% and 7% wt.). Crystallographic data were collected using X-ray diffraction.  PPy particles were found to have an orthorhombic symmetry. In contrast, PPy/Ag nanocomposites were reported to have monoclinic structure. The crystallite size was determined by XRD using Scherrer equation and considered to be within 49 nm range. DC conductivity of pelletized samples was evaluated in the temperature range of 323.15k to 453.15k. The conductiv

Recently, research has focused on non-thermal plasma (NTP) technologies as a way to remove volatile organic compounds from the air stream, due to its distinctive qualities, which include a quick reaction at room temperature. In this work, the properties of the plasma generated by the dielectric barrier discharge (DBD) system and by a glass insulator were studied. Plasma was generated at different voltages (3, 4, 6, 7, 8 kV ) with a fixed distance between the electrodes of 5 mm, and a constant argon gas flow rate of (2.5) I/min. DBD plasma emission spectra were recorded for each voltage. The Boltzmann plot method was used to calculate the electron temperature in the plasma ( ), and the Stark expansion method was used to calculate the elec