There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle v

The Electrocardiogram records the heart's electrical signals. It is a practice; a painless diagnostic procedure used to rapidly diagnose and monitor heart problems. The ECG is an easy, noninvasive method for diagnosing various common heart conditions. Due to its unique advantages that other humans do not share, in addition to the fact that the heart's electrical activity may be easily detected from the body's surface, security is another area of concern. On this basis, it has become apparent that there are essential steps of pre-processing to deal with data of an electrical nature, signals, and prepare them for use in Biometric systems. Since it depends on the structure and function of the heart, it can be utilized as a biometric attribute

Recently, Knowledge Management Systems (KMS) consider one of the major fields of study in educational institutions, caused by the necessity to identify their knowledge value and success. Hence, based on the updated DeLone and McLean’s Information Systems Success Model (DMISSM), this study set out to assess the success of the Perceived Usefulness of Knowledge Management Systems (PUKMS) in Iraqi universities. To achieve this objective, the quantitative method is selected as the research design. In total, 421 university administration staff members from 13 Iraqi private universities were conducted. This study highlights a number of significant results depending on structural equation modeling which confirms that system, information, and s

The main objective of present work is to describe the feasibility of friction stir welding (FSW) for
joining of low carbon steel with dimensions (3 mm X 80 mm X 150 mm). A matrix (3×3) of welding
parameters (welding speed and tool rotational speed) was used to see influence of each parameter on
properties of welded joint .Series of (FSW) experiments were conducted using CNC milling machine
utilizing the wide range of rotational speed and transverse speed of the machine. Effect of welding
parameters on mechanical properties of weld joints were investigated using different mechanical tests
including (tensile and microhardness tests ). Micro structural change during (FSW) process was
studied and different welding zones

The aim of this paper is to measure the characteristics properties of 3 m radio telescope that installed inside Baghdad University campus. The measurements of this study cover some of the fundamental parameters at 1.42 GHz. These parameters concentrated principally on, the system noise temperature, signal to noise ratio and sensitivity, half power beam width, aperture efficiency, and effective area. These parameters are estimated via different radio sources observation like Cas-A, full moon, sky background, and solar drift scan observations. From the results of these observations, these parameters are found to be approximately 64 K, 1.2, 0.9 Jansky, 3.7°, 0.54, and 3.8 m2 respectively. The parameters values have vital affect to quantitativ

         This study attempts to determine the necessary teaching competencies for teachers and the level of their importance in the development of their performance professionally and scientifically, and the progress towards a better future to achieve an effective level. Accordingly, the research community consists of the morning-preparatory schools for boys at the General Directorate of Education of Baghdad \ Rusafa². The study sample included (68) teachers constituted 88.31% of the total community of teachers. As for the research tools, the researcher adopted the descriptive method by using the observation method in which the researcher prepared a list of teaching. For verifying the re

The performance of the pavement in terms of vehicle safety and tire wear is affected by the friction behavior of the pavement. To highlight the main characteristics that affect the production of better friction resistance of the pavement surface in this work. The micro-texture and macro-texture of the asphalt surface of Baghdad Airport highway were studied using two methods: (sand patch method and the British pendulum test). The sand patch was examined by drawing sand grains of a specific volume, while the micro-texture was analyzed using a BPT under dry and wet surface conditions. All data obtained from the two examinations were analyzed and modelled statistically using SPSS 25 software. Results show that skid resistance of pavemen

Iraqi siliceous rocks were chosen to be used as raw materials in this study which is concern with the linear shrinkage and their related parameters. They are porcelinite from Safra area (western desert) and Kaolin Duekla, their powders were mixed in certain percentage, to shape compacts and sintered. The study followed with thermal and chemical treatments, which are calcination and acid washing. The effects on final compact properties such as linear shrinkage were studied. Linear shrinkage was calculated for sintered compacts to study the effects of calcination processes, chemical washing, weight percentage, sintering processes, loading moment were studied on this property where the compacts for groups is insulating materials.
Linear

Increased downscaling of CMOS circuits with respect to feature size and threshold voltage has a result of dramatically increasing in leakage current. So, leakage power reduction is an important design issue for active and standby modes as long as the technology scaling increased. In this paper, a simultaneous active and standby energy optimization methodology is proposed for 22 nm sub-threshold CMOS circuits. In the first phase, we investigate the dual threshold voltage design for active energy per cycle minimization. A slack based genetic algorithm is proposed to find the optimal reverse body bias assignment to set of noncritical paths gates to ensure low active energy per cycle with the maximum allowable frequency at the optimal supply vo