There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle v

Fe2O3/ MgO composites with various ratios (90/10,80/20,70/30,60/40 and 50/50 %wt.) were synthesized. Their structure was determined using the X-ray diffractometer. The observed X-Ray patterns showed that the prepared composites were polycrystalline with rhombohedral Hematite (α-Fe2O3) whereas the preferred planes for crystal growth are (104) and (110).The dielectric properties of the Fe2O3/ MgO, with various ratios, were studied as function of frequency over the range (50Hz – 1MHz). The conductivity as function to frequency σa.c(ω) obey the power law relation σa.c(ω) =Aωs where the factor s was found to be in the range 0.329-0.491. The dielectric constant is increasing; but not in a regular way, with the increasing MgO content. The

In this work, (ZnO)1-x(MnO2)x compounds were synthesized with composition (x=0, 0.1, 0.2, 0.3, 0.4, and 0.5) of manganese oxide content using solid state reaction. Thin films were prepared from these compounds on glass substrates at room temperature using pulsed laser deposition method. The structure of the prepared compounds and thin films were analyzed using x-ray diffraction while the optical properties was measured using UV-visible spectrophotometry. It was found that the synthesized composites declared many peaks in the diffraction pattern which indicate polycrystalline structure with hexagonal wurtzite hexagonal structure of ZnO, and MnO2 and Mn2O3 secondary phases. A narrowing in the optical energy gap was found as Mn content increas

Polyaniline organic Semiconductor polymer thin films have been prepared by oxidative polymerization at room temperature, this polymer was deposited on glass substrate with thickness 900nm, FTIR spectra was tested , the structural,optical and electrical properties were studied through XRD ,UV-Vis ,IR measurements ,the results was appeared that polymer thin film sensing to NH3 gas.

The electrical and thermal performance of a typical single pass hybrid photovoltaic/thermal (PV/T) air collector is modeled, simulated and analyzed for two selected case studies in Iraq. An improved mathematical thermo-electrical model is derived in terms of design, operating and climatic parameters of the hybrid solar collector to evaluate its important characteristics: collector flow and heat removal factors, PV maximum power point and its temperature coefficient, and overall power and efficiency. Unlike previous PV/T thermal models, the present model is obtained with some additions and corrections in radiation and convection heat coefficients for the top loss and for the air duct with more applicable sky temperature correlation. The well