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

This study was carried out to describe the gene expression of the micro RNA 122a gene with the development of diabetes in Iraq. The difference in gene expression between patients and healthy controls was properly considered. In this study, blood was isolated from 121 individuals divided into two groups as follows: 80 samples of diabetic patients and 41 samples from a healthy control. miRNA was isolated and transformed into cDNA, and the expression of mi122a was measured by qRT-PCR. The researchers looked at the relationship between age and gender and the occurrence of diabetes, as well as how they compared to controls. When comparing the mean gene expression level (Ct) of patient groups to the corresponding Ct means in the control group, th

Orthophoto provides a significant alternative capability for the presentation of architectural or archaeological applications. Although orthophoto production from airphotography of high or lower altitudes is considered to be typical, the close range applications for the large-scale survey of statue or art masterpiece or any kind of monuments still contain a lot of interesting issues to be investigated.

In this paper a test was carried out for the production of large scale orthophoto of highly curved surface, using a statue constructed of some kind of stones. In this test we use stereo photographs to produce the orthophoto in stead of single photo and DTM, by applying the DLT mathematical relationship as base formula in differenti

The development of advanced lithium-sulfur (Li-S) batteries has gathered noteworthy attention due to their high theoretical energy density and potential for use in next-generation energy storage systems. This study focuses on the thermodynamic and dynamic analysis of advanced Li-S battery electrolytes using spectroscopic methods. By employing techniques such as nuclear magnetic resonance (NMR), Raman spectroscopy, and infrared (IR) spectroscopy, the research explores the interaction mechanisms between lithium ions and sulfur compounds within various electrolyte formulations. The results provide insights into the solvation structures, ion transport properties, and the stability of intermediates, which are significant for improving th

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

In this research, the use of natural materials like wool and cannabis as intermediate reinforcement for prosthetic limbs due to their comfort, affordability, and local availability was discussed. As part of this study on below-the-knee (BK) prosthetic sockets, two sets of samples were made using a vacuum method. These sets were made of natural fiber-reinforced polymer composites with lamination 80:20: group (Y) had 4 perlon, 1 wool 4 perlon, and group (G) had 4 perlon, 1 cannabis 4 perlon. The two groups were compared with a socket made of polypropylene. Tensile testing was used to determine the mechanical characteristics of the socket materials. The Y group has a yield stress of 17 MPs, an ultimate strength of 18.75 MPa, and an elastic

End of the twentieth century witnessed by the technological evolution Convergences between the visual arts aesthetic value and objective representation of the image in the composition of the design of the fabric of new insights and unconventional potential in atypical employment. It is through access to the designs of modern fabrics that address the employment picture footage included several scenes footage from the film, which focuses on research and analytical as a study to demonstrate the elements of the picture and the organization of its rules and how to functioning in the design of fabrics, Thus, it has identified the problem by asking the following: What are the elements of the picture footage and how the functioning of the struct

Sliding Mode Controller (SMC) is a simple method and powerful technique to design a robust controller for nonlinear systems. It is an effective tool with acceptable performance. The major drawback is a classical Sliding Mode controller suffers from the chattering phenomenon which causes undesirable zigzag motion along the sliding surface. To overcome the snag of this classical approach, many methods were proposed and implemented. In this work, a Fuzzy controller was added to classical Sliding Mode controller in order to reduce the impact chattering problem. The new structure is called Sliding Mode Fuzzy controller (SMFC) which will also improve the properties and performance of the classical Sliding Mode control

In modern hydraulic control systems, the trend in hydraulic power applications is to improve efficiency and performance. “Proportional valve” is generally applied to pressure, flow and directional-control valves which continuously convert a variable input signal into a smooth and proportional hydraulic output signal. It creates a variable resistance (orifice) upstream and downstream of a hydraulic actuator, and is meter in/meter out circuit and hence pressure drop, and power losses are inevitable. If velocity (position) feedback is used, flow pattern control is possible. Without aforementioned flow pattern, control is very “loose” and relies on “visual” feed back by the operator. At this point, we should examine how this valv