There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

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

              The purpose of this project is to build a scientific base and computational programs in an accelerator design work. The transfer of group of laws in alinear accelerator cavity to computer codes written in Fortran power station language is inorder to get a numerical calculation of an electromagnetic field generated in the cavities of the linear accelerator. The program in put contains mainly the following, the geometrical cavity constant, and the triangular finite element method high – order polynomial. The out put contains vertical and horizontal components of the electrical field together with the electrical and the magnetic field intensity. 

The operation and management of water resources projects have direct and significant effects on the optimum use of water. Artificial intelligence techniques are a new tool used to help in making optimized decisions, based on knowledge bases in the planning, implementation, operation and management of projects as well as controlling flowing water quantities to prevent flooding and storage of excess water and use it during drought.

 In this research, an Expert System was designed for operating and managing the system of AthTharthar Lake (ESSTAR). It was applied for all expected conditions of flow, including the cases of   drought, normal flow, and during floods. Moreover, the cases of hypothetical op

  In this work, the theoretical study for designing of dielectric mirrors of high reflectance in the visible region of electromagnetic spectrum between wavelength of 400-700 nm is presented, and searching on the performance properties of the design, like there reflectance as a function to the wavelength, as beam incident in a normal form, for the materials of neglected absorbance, and scattering, in the form of thin film deposition, which are deposited on glass substrate, and by using matrix system in the study, which are used as computer simulation in MATLAB code.      The materials which are used in this study are represented by ( AlAs ), (TiO2 ),( SiC ), and  (Si3N4 ), which used in the designing mirrors alter

Granular carbon can be used after conventional filtration of suspended matter or, as a combination of filtration - adsorption medium. The choice of equipment depends on the severity of the organic removal problem, the availability of existing equipment, and the desired improvement of adsorption condition.
Design calculations on dechlorination by granular - carbon filters considering the effects of flow rate, pH , contact time, head loss and bed expansion in backwashing , particle size, and physical characteristics were considered assuming the absence of bacteria or any organic interface .

This paper describes theoretical modeling of electrostatic mirror based on two cylindrical electrodes, A computational investigation has been carried out on the design and properties of the electrostatic  mirror. we suggest a mathematical expression to represent the axial potential of an electrostatic mirror. The  beam path  by using the Bimurzaev technique have been investigated as a mirror trajectory with the aid of Runge – Kutta  method. the electrode shape of mirror two electrode has been determined by using package SIMION computer program . The spherical and chromatic aberrations coefficients of mirror has been computed and normalized in terms of the focal length. The choice of the mirror depends on the op

The constructed building in the urban area is subject to wind characteristics due to the influence of surrounding buildings. The residential complexes currently being built in Iraq represent a case study for the subject of this research. Therefore, the objective of this study is to identify the interference effect because of adjacent buildings effects on the mid-rise building. The speed and pressure of the wind have been numerically simulated as well as wind load has been simulated by using a virtual wind tunnel which is available in Autodesk Robot Structural Analysis, RSA, software. Two identical adjacent buildings have been simulated and many coefficients were included in this study such as the spacing, directionality,