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.

New Schiff bases derivatives [IV]a-e is prepared via condensation of Derythroascorbic acid with p-substituted aldehydes in dry benzene. To obtain these derivatives, the 5,6-O-isopropylidene-L-ascorbic acid[I] was chosen as starting material, compound prepared from the reaction of L-ascorbic acid as starting material. Compound[I] was prepared from the reaction of L-ascorbic acid with dry acetone in the presence of hydrogen chloride. The esterification of hydroxyl groups at C-2 and C-3 positions with excess ofethyl α –chloroacetate in the presence of sodium acetate produce acorresebonding ester [II] , which was condensed with hydrazine hydrate to give new hydrazide [III] . The new Schiff bases [IV]a-e were synthesized by reaction of acid h

   In this paper, we find the two solutions of two dimensional stochastic Fredholm integral equations contain two gamma processes differ by the parameters in two cases and equal in the third are solved by the Adomain decomposition method. As a result of the solutions probability density functions and their variances at the time t are derived by depending upon the maximum variances of each probability density function with respect to the three cases. The auto covariance and the power spectral density functions are also derived. To indicate which of the three cases is the best, the auto correlation coefficients are calculated.

This study aimed to identify the role of school administration in achieving educational and learning goals from the point of view of educational supervisors in the stage of basic education. The descriptive method was adopted. As for the sample size, it has reached (59) educational supervisors. A questionnaire consisting of 29 paragraphs divided into four areas was used. The data were statistically analyzed on the Chi-square test, the percentage, and the mono-variance analysis. The result showed that the school administration contributes to achieving educational goals. It also works to solve problems in democratic ways, and in modern methods, there are differences in the criteria for choosing the headmaster. The study recommended that sch

In this study, performance characteristics such as power take off (PTO) power consumption, fuel consumption, fuel consumption for the unit field-unit product were determined at different working speeds with two different PTO applications (540 and 540E) in a single row disc type silage machine. In particular, the 540E PTO application greatly reduces fuel consumption for unit work. The best results in terms of hourly fuel consumption were achieved in 540E PTO application and V1 working speed. When the field - product fuel consumption is evaluated, the best results were obtained with the 540E PTO application at the V3 working speed. When an evaluation is made considering all the parameters, it is concluded that the 540E PTO application will p

A newly developed analytical method characterized by its speed and sensitivity for the determination of mefenamic acid (MFA) in pure and pharmaceutical preparation is established via turbidimetric measurement (0-180o) by Ayah 6SX1-ST-2D Solar cell CFI Analyser . The method was based on the reaction of
phosphomolybdic acid with mefenamic acid in aqueous medium to form blue color precipitate as an ion-pair complex . Turbidity was measured via the reflection of incident light that collides on the surface precipitated particles at 0-180o . The chemical and physical parameters were studied and optimized. The calibration graph was linear in the range of 0.3-7 or 0.3-10 mMol.L-1, with correlation coefficient r = 0.9907 or 0.9556 respectively