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

Mobile-based human emotion recognition is very challenging subject, most of the approaches suggested and built in this field utilized various contexts that can be derived from the external sensors and the smartphone, but these approaches suffer from different obstacles and challenges. The proposed system integrated human speech signal and heart rate, in one system, to leverage the accuracy of the human emotion recognition. The proposed system is designed to recognize four human emotions; angry, happy, sad and normal. In this system, the smartphone is used to   record user speech and send it to a server. The smartwatch, fixed on user wrist, is used to measure user heart rate while the user is speaking and send it, via Bluetooth,

Ceramic body as a refractory was prepared by using shamoot, which is prepared by firing  kaolin Duekhla at 1450 ºC at 2hr ,Flint clay ,Asbestos fiber(Anthophylite type)and Sodium silicts,Phosphoric acid solution as a binder . After miling, siving ,and mixing ,samples were formed, followed that drying, firing at different temperature.     Phyical ,thermal and mechanical  properties were measured .The conclusion behind the results that the refractory prepared from; 37.5% shamoote,25% Asbestos ,37.5% Flint clay and Phosforic acid solution fired at 1300 ºC  gave a refractory material having  melting temperature ;1490 ºC, thermal shock resistance 7 cycle, thermal conductivity 2.1w/m2.K, apperan

The preparation of tin metal from stannous chloride solution by wet method in the presence of aluminum powder as a reducing agent is studied. The preparation is commenced through a reduction step in the presence of reducing agent followed by smelting step at elevated temperature in a programmable electrical furnace. In the reduction step, preliminary experiments are conducted to study the effect of initial acidity, time of addition of  the aluminum powder and excess amount of reducing agent on the conversion of stannous to tin metal. Three different parameters are studied through smelting step, these are : heating rate, temperature and residence time.

To characterize the product, different instrumental analyses are used:

Reacts compound C6H5PO2Cl2 with Secretary secondary R2NH at room temperature by Mulet 2:1 and using chloroform as a solvent in dry conditions to form composite 2HCl and the interaction of compound solution of sodium hydroxide and potassium by Mulet 3:1 salt was prepared

The aim of this research is to measure the effect of Adey- Shire model in the achievement and critical thinking of first intermediate female students in mathematics. The researcher adopted the experimental method with a post-test, the research of sample consists of (60) female students, divided into two groups with (30) students in the experimental group, that studied with Adey- Shire model, and (30) students in the control group who studied in the usual way. The two groups are equivalent in many variables. The researcher makes two tests of multiple choices, the first one is an achievement test consists (30) items and another test was for a critical thinking test with (25) items. The statistical analysis make to both tests is made with s

In context of this paper we prepare high purity powder ZnO nanostructures by chemical method at low temperature solution and study the effect off annealing at high temperature, ZnO nanoparticles have been successfully synthesized by chemical method at 0Cᵒ solution. In this method, suddenly reaction is occurred between zinc acetate solution and sodium hydroxide solution at 0Cᵒ, annealing temperature of powder product surfactant plays an important role in morphological changes. The nanostructures have been characterized by X-ray diffraction (XRD), Scanning Electron Microscope (SEM), differential scanning calorimetry(DSC) and UV-visible .analysis Effect of annealing temperatures on the morphology , structure and optical properties is di

.Curcumin (Cur) and L phenylalanine (Phy) compounds were used to prepare two mixed ligand complexes with Cr (III) and Fe (III) ions. The synthesized complexes are characterized by using conductivity measurement and different spectral methods like FT-IR and UV- Vis .Molar conductance and analytical studies confirmed that the complexes exhibit octahedral geometry., suggest that the complexes are formed in 1: 1 :2 [ L : Metal : 2phe ] ratio and they proposed to have the general formulae [M(Cur)(phe)2] Cl (M= Cr (III) and Fe (III) The compound dyeing method was studied and applied to acrylic fabric.The antibacterial activity of curcumin, phenylalanine and their mixed ligand complexes were examined on pathogenic bacterial strains and showed good