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

Many stone tools were found on a hill south of the Hor Al-Dalmaj which is located in the central part of the alluvial plain of Mesopotamia, between the Tigris and Euphrates Rivers. The types of rocks from which the studied stone tools were made are not found in the alluvial plain, because it consists of friable sand, silt, and clay. All existing sediments were precipitated in riverine environments such as point bar, over bank, and floodplain sediments. The collected stone tools were described with a magnifying glass (10 x) and a polarized microscope after they were thin sectioned. Microscopic analysis showed that these stone tools are made of sedimentary, volcanic igneous and metamorphic rocks, such as: sandstones, limestones, chert, con

The banking sector of all kinds is the backbone of the economy in all countries, as it is the main financier of most economic projects in order to achieve economic development and achieve stability, which contributes to providing the necessary resources in return for obtaining a profit margin in exchange for giving up his money and bearing credit risks. Among the aforementioned banking sectors are: Islamic banks that invest their capital in several forms in order to obtain profits that enable them to continue and grow, and the most important of these formulas is the Murabaha formula, which is summarized by the bank selling a commodity after owning it and then selling it to the applicant for this commodity based on a prior request

The kinetics of nickel removal from aqueous solutions using a bio-electrochemical reactor with a packed bed rotating cylinder cathode was investigated. The effects of applied voltage, initial nickel concentration, the rotation speed of the cathode, and pH on the reaction rate constant (k) were studied. The results showed that the cathodic deposition occurred under mass transfer control for all values of the applied voltage used in this research. Accordingly, the relationship between concentration and time can be represented by a first-order equation. The rate constant was found to be dependent on the applied voltage, initial nickel concentration, pH, and rotation speed. It was increased as the applied voltage increased and decreased as t

Wastewater discharge containing organic dyes may pose a hazard to the environment, which necessitates that dye removal must occur prior to wastewater release into water bodies. Herein, copper oxide nanoparticles (CuO NPs) were prepared by a green precipitation method to enable decolorization of a cationic dye (methyl violet; MV) from aqueous media. Complementary tools were employed to characterize the CuO NPs adsorbent: spectroscopy (FTIR and UV-VIS), microscopy (FESEM and TEM), XRD, BET surface area analysis, and point of zero charge (pHPZC) via potentiometry. The FTIR bands at 722, 663, 569, and 465 cm−1 correspond to the vibrational modes of CuO NPs, along with the optical absorbance band at 275 nm that supports the formation of Cu

Wastewater discharge containing organic dyes may pose a hazard to the environment, which necessitates that dye removal must occur prior to wastewater release into water bodies. Herein, copper oxide nanoparticles (CuO NPs) were prepared by a green precipitation method to enable decolorization of a cationic dye (methyl violet; MV) from aqueous media. Complementary tools were employed to characterize the CuO NPs adsorbent: spectroscopy (FTIR and UV-VIS), microscopy (FESEM and TEM), XRD, BET surface area analysis, and point of zero charge (pHPZC) via potentiometry. The FTIR bands at 722, 663, 569, and 465 cm1 correspond to the vibrational modes of CuO NPs, along with the optical absorbance band at 275 nm that supports the formation of CuO NPs.

Thoudy sustainable development attention of researchers and scholars at various orientations intellectual economies were or Ssayasn, or others as gaining the process of paramount importance in the light of major developments and unprecedented in the modern world at the levels of all and which turned the world sprawling into something like a global village is small, being aimed at elimination of backwardness and development branches of the national economy and raise the level of economic performance, and what was the province of Kurdistan-Iraq from areas with privacy clear and meets the elements of economic development has seen the movement of economic development and social with special features de facto geographical, political a

The objective of this study is to enable the role of modern and advanced computerized information systems. The model or mechanism should be developed by collecting the necessary information about the taxpayers and the sources of the taxpayers' income, on the basis of which the accuracy of the inventory process will be adopted. In addition to studies related to computerized information systems and showing their importance to the tax institution. To achieve the objectives of the study and to answer its questions, the researcher relied on collecting data and information on the subject on the literature and previous studies The secondary sources, which also formed the theoretical framework of the study, were obtained either as a practical fr

الناصر، عامر عبد الرزاق عبد المحسن والكبيسي، صلاح الدين عواد كريم. 2018. إمكانية تبني الحوسبة السحابية الهجينة في الجامعات العراقية : دراسة تحليلية باستخدام أنموذج القبول التكنولوجي. مجلة الإدا