The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem

Abstract

The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa

The preparation of tin metal from stannous chloride solution by wet method in the presence of aluminum powder as a reducing agent is studied. The preparation is commenced through a reduction step in the presence of reducing agent followed by smelting step at elevated temperature in a programmable electrical furnace. In the reduction step, preliminary experiments are conducted to study the effect of initial acidity, time of addition of  the aluminum powder and excess amount of reducing agent on the conversion of stannous to tin metal. Three different parameters are studied through smelting step, these are : heating rate, temperature and residence time.

To characterize the product, different instrumental analyses are used:

The crude enzyme Nattokinase produced by Bacillus subtilis was used in ripening cheddar cheese by adding three concentration of enzyme 80, 160 and 320mg/Kg beside the control treatment without enzyme, the product was checked for three months to determine humidity, protein, fat, non-protein nitrogen, soluble nitrogen and pH, sensory evaluation was conducted, it was noticed that the variety in protein percentages and the soluble nitrogen percentage during second month of ripening for T2, T3 and T4 treatments were (11.2, 15.54 and 18.48) respectively, in comparison with control which was 7.6%, while in the third month it was (17.37, 20.67 and 22.26) respectively, in comparison with control which was only 10%, on the other hand, non-protein

The aim of this paper is to determine the feasibility of using fluorometric methods as an indicator for quality and contamination of milk with E.coli bacteria, and selection the suitable wavelength to be used with laser induced auto fluorescence. Three groups of milk samples were used in this study: Fresh pasteurized milk samples, milk samples containing different concentration of E.coli bacteria which were added artificially, and milk samples that were kept in refrigerator for 3-5 days. Thirteen excitation wavelengths were used to get the emission spectra for all milk samples using spectroflourometer .The results showed that the emission spectra at 275nm excitation wavelength gave a good differentiation between these three groups.

In this research, we did this qualitative and quantitative study in order to improve the assay of aspirin colorimetrically using visible spectrophotometer. This method depends on aqueous hydrolysis of aspirin and then treating it with the ferric chloride acidic solution to give violet colored complex with salicylic acid, as a result of aspirin hydrolysis, which has a maximum absorption at 530nm. This procedure was applied to determine the purity of aspirin powder and tablet. The results were approximately comparative so that the linearity was observed in the high value of both correlation coefficient (R= 0.998) and Determination Coefficient or Linearity (R2= 0.996) while the molar absorpitivity was 1.3× 103 mole

The frequent and widespread use of medicines and personal care products, particularly in the residential environment, tends to raise concerns about environmental and human health impacts. On the other hand, carbon dioxide accumulation in the atmosphere is a problem with numerous environmental consequences. Microalgae are being used to bioremediate toxins and capture CO2. The current study aimed to confirm the possibility of removing pharmaceutical contaminant (Ranitidine) at different concentrations by using the Chlorella Sorokiniana MH923013 microalgae strain during the growth time. As part of the experiment, carbon dioxide was added to the culture medium three times per week. Explanatory results revealed that gas doses directly affect

Iraq has a huge network of pipelines, transport crude oil and final hydrocarbon products as well as portable water. These networks are exposed to extensive damage due to the underground corrosion processes unless suitable protection techniques are used. In this paper we collect the information of cathodic protection for pipeline in practical fields (Oil Group in Al Doura), to obtain data base to understand and optimize the design which is made by simulation for the environmental factors and cathodic protection variables also soil resistivity using wenner four terminal methods for survey sites; and soil pH investigations were recorded for these selected fields were within 7-8, and recording the anodes voltage and its related currents for