One of the management accounting tools is responsible accounting. In this system, the organisation is divided into responsibility centres that help to connect an individual performance responsible to perform through a combined system of reports according to the implementation of the mechanism of exception tools which gives assistance in planning. The exploitation of the organisation's available resources is achieved through the application of responsible accounting. Also, the best exploitation will lead to the provision of low-cost products through the disposal of all types of waste or loss during the cost centres. By providing products at a lower cost and satisfying the wishes of the needs of customers, the result reflects the competitive advantage of those organisations and leads to an increase of market share and long-term products. Therefore, the implementation of responsible accounting in organisations will lead to the competitive advantage of those organisations.
Porous Silicon (PS) layer has been prepared from p-type silicon by electrochemical etching method. The morphology properties of PS samples that prepared with different current density has been study using atom force measurement (AFM) and it show that the Layer of pore has sponge like stricture and the average pore diameter of PS layer increase with etching current density increase .The x-ray diffraction (XRD) pattern indicated the nanocrystaline of the sample. Reflectivity of the sample surface is decrease when etching current density increases because of porosity increase on surface of sample. The photolumenses (PL) intensity increase with increase etching current density. The PL is affected by relative humidity (RH) level so we can use
... Show MoreThis article will address autoclave design considerations and
manufacturing working with high pressure low temperature
supercritical drying technique to produce silica aerogel. The design
elects carbon dioxide as a supercritical fluid (31.7 oC and 72.3 bar).
Both temperature and pressure have independently controlling
facility through present design. The autoclave was light weight (4.5
kg) and factory-made from stainless steel. It contains a high pressure
window for monitoring both transfer carbon dioxide gas to liquid
carbon dioxide and watching supercritical drying via aerogel
preparation process. In this work aerogel samples were prepared and
the true apparent densities, total pore volume and pore size
This paper deals with the most important factors leading to child marriage and the importance of the study shed light on the factors leading to the marriage of minors than to underage marriage of repercussions on society and on the individual and household level, and thus its effects on the development of Almrah Battabarha half of society Vsba minors hinders progress Almrah and deprive of her childhood and deprive them of education leading to the spread of illiteracy , in addition to the marriage of minors having psychological risks, health and social girl and the family together.
The objectives of the study focused on identifying the socio and cultural factors leading to the marriage of minors, and highlights the marriage Alqaasratal
Aspect-based sentiment analysis is the most important research topic conducted to extract and categorize aspect-terms from online reviews. Recent efforts have shown that topic modelling is vigorously used for this task. In this paper, we integrated word embedding into collapsed Gibbs sampling in Latent Dirichlet Allocation (LDA). Specifically, the conditional distribution in the topic model is improved using the word embedding model that was trained against (customer review) training dataset. Semantic similarity (cosine measure) was leveraged to distribute the aspect-terms to their related aspect-category cognitively. The experiment was conducted to extract and categorize the aspect terms from SemEval 2014 dataset.
Recently, dental implants have experienced increasing demand as one of the most effective, permanent and stable ways for replacing missing teeth. However, peri-implant diseases that are multispecies plaque-based infections may ultimately lead to implant failure (i.e., late peri-implantitis). Therefore, the present study aims to detect the microbial diversity of subgingival plaque in peri-implantitis cases (N = 30) by comparing with healthy implants (N = 34) using culture-based identification methods, including VITEK 2 system. An increase in microbial diversity (29 species along with 1 and 7 isolates, which were classified as a genus and unidentified species, respectively) were observed in subgingival sites of diseased implants dominated by
... Show MoreSCADA is the technology that allows the operator to gather data from one or more various facilities and to send control instructions to those facilities. This paper represents an adaptable and low cost SCADA system for a particular sugar manufacturing process, by using Programmable Logic Controls (Siemens s7-1200, 1214Dc/ Dc/ Rly). The system will control and monitor the laboratory production line chose from sugar industry. The project comprises of two sections the first one is the hardware section that has been designed, and built using components suitable for making it for laboratory purposes, and the second section was the software as the PLC programming, designing the HMI, creating alarms and trending system. The system will ha
... Show MoreSixty-four isolate were klebsiella pneumoniae. Fourteen bacteria isolates “Kelbsiella species” were taken from soil and water hospital in the period between October to December 2018, those isolated were cultured on a blood agar to test their ability to hydrolytic due to formation the inhibition zone . Twenty one isolates of K. pneumoniae were selected to be cultured in mineral salt agarfor testing their efficiency to produce laccase enzyme .The efficient isolate was diagnosed depending on phenotypic, microscopic and biochemical tests to be Klebsiella pneumoniae K7. Laccases (benzenediol: oxygen oxidoreductases; EC: 1.10.3.2) are subfamily of multicopper oxidases (MCOs) from Klebsiellapneumoniae K7 has been partially characterized by
... Show MoreIndustrial and urban development has resulted in the spread of plastic waste and the increase in the emissions of carbon dioxide resulting from the cement manufacturing process. The current research aims to produce green (environmentally friendly) concrete by using plastic waste as coarse aggregates in different proportions (10% and 20%) and nano silica sand powder as an alternative to cement in different proportions (5% and 10% by weight). The results showed that compressive strength decreased by 12.10% and 19.23% for 10% and 20% plastic waste replacement and increased by 12.89% and 20.39% for 5% and 10% silica sand replacement respectively at 28 days. Flexural strength decreased by 12.95% and 19.64% for 10% and 20% plastic waste r
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