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

Challenges facing the transition of traditional cities to smart: Studying the challenges faced by the transition of a traditional area such as Al-Kadhimiya city center to the smart style

This study examined the effects of water scarcity on rural household economy in El Fashir Rural Council / North Darfur State- western Sudan. Both quantitative and qualitative methods were used as to get a deeper understanding of the impact of water scarcity on the rural house economy in the study area. 174 households out of 2017 were selected from 45 villages which were distributed in eight village councils forming the study area. Statistical methods were used to manipulate the data of the study. The obtained results revealed that water scarcity negatively affected the rural household economy in the study area in many features. These include the followings: much family efforts and time were directed to fetch for water consequentl

Considering the science of speech in the light of its purposes is an accurate scientific study that looks at it from its reality in which it originated, and its topic that it dealt with and its goals that it sought, and it follows its main course in the directions of approving the belief and inferring it, and repelling the objections to it, and this study comes to show the realism of the science of speech in its emergence Its subject and method, since its launch was from the reality of the Islamic nation and based on its intellectual needs, so its presence was necessary in the life of the Islamic nation because of its role in facing the challenges faced by the Islamic faith, and the dangers it was exposed to as a result of the intellectu

Concealment of the Offenders:

Its Conceptions, Evidence, Objectives, Criteria

This study discusses the concealment of the offenders, but also emphasize the importance of clarifying this concept. Furthermore, it differentiates between this concept and other relevant concepts. Moreover, this study explains that the ruling of the concealment of the offenders is required by sharia. This is evident by many proofs of the Quran and the Sunnah in addition to being in line with the sharia’s objectives.

Additionally, the study mentions several advantages to the concealment of an offender and the disadvantages of reporting an offender. Examples include ensuring the Islamic community cohesion, encouraging offe

The self-awareness interactions reflects with emotions,assess the child in respect to its relations with the social standards; they are not merely simply reactions , but rather they connect with his moral behavior and other 's thinks. When the self- awareness gets developed with emotions within the child , the latter become highly sensitive, causing him prone to be blamed . AS a result , the children test the self –awareness interactions with emotions and in age 3 years , where the self –awareness interactions with emotion clearly link to the self- assessment. The children in stage of kindergarten could not describe the self-awareness interactions accurately ; they test it under different circumstances in comparison to the youngest o

This experiment was performed to investigate the influence of different oils in the diets of laying quail on their egg quality characteristics. One hundred and twenty 7-wk old Japanese quails (Coturnix coturnix japonica) were allocated to four groups with three replicates containing 10 quail each (30 quail per each treatment group). They were fed for 13 weeks (including one week of adaptation period) on diets containing 3% oil from different sources, viz. either sunflower (T1), linseed (T2), maize (T3), or fish oil (T4). Inclusion the diet of laying quail with fish oil (T4) and maize oil (T2) resulted in significant increase with respect to egg weight, yolk weight, albumen weight, yolk diameter, yolk height, albumen diameter, albumen height

This experiment was performed to investigate the influence of different oils in the diets of laying quail on their egg quality characteristics. One hundred and twenty 7-week-old Japanese quails (Coturnix coturnix japonica) were allocated to four groups with three replicates containing 10 quail each (30 quail per treatment group). They were fed for 13 weeks (including one week of adaptation period) on diets containing 3% oil from different sources, viz., sunflower (T1), linseed (T2), maize (T3), or fish oil (T4). Inclusion of the diet of laying quail with fish oil (T4) and maize oil (T2) resulted in a significant increase with respect to egg weight, yolk weight, albumen weight, yolk diameter, yolk height, albumen diameter, albumen height, sh

Construction joints are stopping places in the process of placing concrete, and they are required because in many structures it is impractical to place concrete in one continuous operation. The amount of concrete that can be placed at one time is governed by the batching and mixing capacity and by the strength of the formwork. A good construction joint should provide adequate flexural and shear continuity through the interface.

In this study, the effect of location of construction joints on the performance of reinforced concrete structural elements is experimentally investigated.

Nineteen beam specimens with dimensions of 200×200×950 mm were tested. The variables investigated are the location of the construction joints

This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the