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.

Wastewater recycling for non-potable uses has gained significant attention to mitigate the high pressure on freshwater resources. This requires using a sustainable technique to treat natural municipal wastewater as an alternative to conventional methods, especially in arid and semi-arid rural areas. One of the promising techniques applied to satisfy the objective of wastewater reuse is the constructed wetlands (CWs) which have been used extensively in most countries worldwide through the last decades. The present study introduces a significant review of the definition, classification, and components of CWs, identifying the mechanisms controlling the removal process within such units. Vertical, horizontal, and hybrid CWs

 Reduction represents a form of artistic abstraction to express things with formal symbols that suggest the content of the idea, as the beauty of the design artwork cannot be unique in the form only, but in revealing its meaning as well. He resorts to shorthand to express the content of his idea related to design necessities and needs to achieve a specific function whose role is crystallized through the form that follows the function. The importance of the research was also represented in: Benefiting workers and scholars in the field of design with regard to shorthand and implicit in graphic design. The aim of the research: to identify the relationship between implicit meaning and reduced forms in graphic design. And the aesthetic of fo

Dapagliflozin is a novel sodium-glucose cotransporter type 2 inhibitor. This work aims to develop a new
validated sensitive RP-HPLC coupled with a mass detector method for the determination of dapagliflozin, its
alpha isomer, and starting material in the presence of dapagliflozin major degradation products and an internal
standard (empagliflozin). The separation was achieved on BDS Hypersil column (length of 250mm, internal
diameter of 4.6 mm and 5-μm particle size) at a temperature of 35℃. Water and acetonitrile were used as
mobile phase A and B by gradient mode at a flow rate of 1 mL/min. A wavelength of 224nm was selected to
perform detection using a photo diode array detector. The method met the

It is important that real time stability in smart grids is ensured as the integration of renewables and the complexity of the systems grows. In this paper, we provide a solid architecture, which combines a Residual CNNLSTM deep neural network predictor, FPGA-accelerated Model Predictive Control (MPC), and SHAP-based explainability. The proposed method predicted with 99.8% accuracy using the Electrical grid Stability Simulated Dataset (UCI) and minimized the instability rates surpassing 85 percent in all operating conditions. Meeting real-time operating needs, FPGA deployment on a Xilinx Zynq UltraScale+ provided 3.1 ms latency and 5 times reduced energy consumption against CPU processing. By emphasizing bus voltage and frequency as major in

In the midst of conflicts different intellectual and knowledge of production processes and circulation we need constant search for different levels of Innovation replenished with renewed need to develop solutions to various problems. Amid this conflict comes to mind a question about what salt creative mechanisms act in Graphic Design? Through this research is marked (creative mechanisms act in Graphic Design) strive to find solutions
to this question, as well as cognitive it Sarphi side modern and developmental study to a broader understanding of the subject. And across four seasons, which included the first chapter of the research problem and the need for him, and then came the second chapter includes theoretical framework goal Bemb

The need for an intellectual understanding of the context from many aspects' dictates understanding the ways through which the graphic designer walks in simulating the intent of the design process and elevating it to levels of communicative perception that leads to communicating the idea to the recipient, and it is thus a need closely related to the context, if it is historical. Culturally or socially, and between the mechanisms of selecting and operating the elements and units of the graphic and design achievement. On this basis, the role of context in graphic design can be studied.

The research included four chapters, the first chapter of the research problem and the need for it, and the aim of the research was (discovering the

If the Industrial Revolution has enabled the replacement of humans with machines, the digital revolution is moving towards replacing our brains with artificial intelligence, so it is necessary to consider how this radical transformation affects the graphic design ecosystem. Hence, the research problem emerged (what are the effects of artificial intelligence on graphic design) and the research aimed to know the capabilities and effects of artificial intelligence applications in graphic design, and the study dealt in its theoretical framework with two main axes, the first is the concept of artificial intelligence, and the second is artificial intelligence applications in graphic design. The descriptive approach adopted a method of content

Reaction of  p-fluoro benzoic acid with the thiosemicarbazide and salcialdehyde gave the new bidentate ligand .The prepared ligand Identified by FT-I.R and U.V-Visible spectcopic technique .Treatment of the prepared   ligand   with following metal ions  M=Tb(III),Eu(III),Nd(III) and La(III) ,in ethanol with a (1:1) M:L ratio and at pH=7 yielded series of neutral complexes as the general formula  [M LCl (H O ]. The prepared complexes were characterized using (FT-IR, UV-Vis) spectra , melting point, molar conductivity measurements . chloride ion content were also evolution by (mhor method) . The proposed structure of the complexes using program , chem office 3D(2004) .