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

This work describes an experimental setup to evaluate the photodynamictoxicity of 650 nm diode laser and 532 nm Frequency-doubled Q-Switched Nd:YAG laser on the growth of Candida albicans as well as the potential fungicidal effect when combining the laser irradiation with specific photosensitizers namely methylene blue, toluidine blue, acridine orange and safranin O. In this study the findings showed that the number of colony-forming units per millilitre (CFU/ml) of C. albicans decreased with increasing exposure time. In particular in the case of the frequency doubled Nd:YAG laser combined with safranin O, the best lethal effect occurred at 11 minutes exposure time with 2.26 J/cm² energy density (89.18% reduction) in comparison with the

Experimental and numerical investigations of the centrifugal pump performance at non-cavitating and cavitating flow conditions were carried out in the present study. Experiments were performed by applying a vacuum to a closed-loop system to investigate the effects of the net positive suction head available (NPSHa), flow rate, water temperature and pump speed on the centrifugal pump performance. Accordingly, many of the important parameters concerning cavitation phenomenon were calculated. Also, the noise which is accompanied by cavitation was measured. Numerical analysis was implemented for two phase flow (the water and its vapor) using a 2-D simulation by ANSYS FLUENT software to investigate the internal flow of centrifugal pump under c

The results show the inability to apply the Taylor rule within inflation and GDP Gaps because the monetary behave is elated from the Iraqi economy.

When applying the Taylor rule to exchange rate with the inflation and the output gap, the results do not match the nominal price announced by the central thing, which proves the lack of commitment by the Central Bank by using the Taylor rule, whether short-run interest rate or exchange rate (Nominal Anchor),  so it did not stay to the Iraqi Central Bank only using the principle of Taylor with the expected inflation rate below the level of output (Macro activity) for the separation of monetary behavior from the real one o

Abstract

            Sovereign wealth funds are an important tool for achieving economic stability and avoiding the local economy from external shocks, including the shocks of international oil prices. The spread of these funds is the result of large current account surpluses in many Asian and oil-exporting economies. These surpluses are due to higher commodity prices Has led to a rapid accumulation of foreign assets in central banks. Many countries with rent economies face the problem of their dependence on non-renewable natural resources, especially the oil countries, including Iraq. Oil revenues are more than 97% of oil exports, so they suffer from structural imbal

Watermelon is known to be infested by multiple insect pests both simultaneously and in sequence. Interactions by pests have been shown to have positive or negative, additive or non additive, compensatory or over compensatory effects on yields. Hardly has this sort of relationship been defined for watermelon vis-à-vis insect herbivores. A 2-year, 2-season (4 trials) field experiments were laid in the Research Farm of Federal University Wukari, to investigate the interactive effects of key insect pests of watermelon on fruit yield of Watermelon in 2016 and 2017 using natural infestations. The relationship between the dominant insect pests and fruit yield were determined by correlation (r) and linear regression (simple and multiple) analys

There have been many advances in the solar chimney power plant  since 1930 and the first pilot work was built in Spain (Manzanares) that produced 50 KW. The solar chimney power plant is considered of a clean power generation that needs to be investigated  to enhance the performance by studying the effect of changing the area of passage of air to enhance the velocity towards the chimney to maximize design velocity. In this experimental and numerical study, the reduction area of solar collector was investigated. The reduction area that mean changing the height of glass cover from the absorbing plate (h1=3.8cm, h2=2.6cm and h3=1.28cm). The numerical study was performed using ANSYS Fluent software package (version 14.0) to solve go

ABSTRACT The isolation and characterization of (27) isolate of extreme halophilic bacteria was performed ninteen isolate belonged to the genus Halobacterium which included Hb.halobium. Hb. salinarium, Hb. volcanii. Growth curve and generation time in logarthmic phase was measured and found to be (12.8hr±0.32), (11.2hr±0.2), (9.8hr±0.87), respectivaly. Effect of various concentrations of NaCl, KCI, NH4Cl and MgSO4.7H2O was studied, NaCl was essential for the rod shape rapid growth Rat and pigmentation. Less than 1% concentration caused lysis of bacteria. Yeast extract was the best carbone source as compared with glucose and casamino acid.

Benign prostate hyperplasia (BPH), non-cancerous enlargement of prostate, is the most prevalent disease entity in elderly men. BPH affects 40% of men after the age of 60year worldwide. BPH causes problems for patients with significant lower urinary tract obstructive symptoms, if not responding to medical therapy, surgical intervention is instituted. One method of the treatment of symptomatic BPH is laser prostatectomy. The understanding of tissue effects by laser radiation is very important for the safe clinical application of laser. Objective: study the 2100 nm Ho: YAG laser gross tissue effects in the prostate at different laser dose settings in an vitro model prostate tissue samples harvested from same specimen of open surgery prostat

The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the ye