The aim of the research is to use methods based on cost-based activities )ABC) to identify the activities that cause the costs resulting from the environmental impact of the gas filling company and then to manage on the basis of the activities to manage the costs of these activities, which in turn rationalizes the environmental costs by eliminating activities that do not add .The research a number of conclusions, the most important of which is that the management of the company should continuously seek to train and qualify its staff on the accounting systems, especially in the field of accounting of environmental costs, the high environmental costs by the company, bears as a result of its activity.

The research aims to identify the level of increase or decrease the product cost through the activity based flexible budgeting that gives us the chance to follows the cost since the product is planed to be made till it appears in the market and it also helps to fined out any problems that are expected to happen in the future and to put the costs under control, also to know much the surveying affects the perfect use for the complete resources in order to be used in the demanded way, the research is divided in to three sides ,the first is specialized for the theoretical side, the second is for the partical side, while the third side is specialized for the conclusions and recommendations.        &nbsp

The study found a number of results. The most prominent were the low married during the years of the study in 1997-2012. The study also showed the level of administrative units that the percentage of widows and single rise in urban and rural decline. This is due to the different nature of urban and rural society of the behavior and social habits and traditions.As the proportion of divorced and unmarried are decreased in urban and increase proportion in the countryside, and this is due to the influence of the rural population in the urban centers. As well as the study showed that there was a significant effect of the economic and social factors and other factors on marital status on its parts in the study area.

Logic is one of the sciences that have receded and regressed in the field of Islamic sciences. This regression is the result of several factors, the most important of which are:

1- The Aristotelian logic, concerned with the seemingly essential shape and the underlying truth in the text, which has been translated into Arabic, is no longer able to keep pace with scientific revelations and epistemological spaces of our time.
2- The existence of logic in the curricula of Islamic studies was not subject to a study linking logic and Islamic sciences. Therefore, we find that the student studies logic as if it were a strange subject that has nothing to do with the subjects of Islamic studies and even Islamic philosophy.
3- Logic is

Voice Activity Detection (VAD) is considered as an important pre-processing step in speech processing systems such as speech enhancement, speech recognition, gender and age identification. VAD helps in reducing the time required to process speech data and to improve final system accuracy by focusing the work on the voiced part of the speech. An automatic technique for VAD using Fuzzy-Neuro technique (FN-AVAD) is presented in this paper. The aim of this work is to alleviate the problem of choosing the best threshold value in traditional VAD methods and achieves automaticity by combining fuzzy clustering and machine learning techniques. Four features are extracted from each speech segment, which are short term energy, zero-crossing rate, auto

This research work involves the preparation of nano activated carbonand macro activated carbon from corn seeds with a various mixing ratio ofpotassium hydroxide (1:0, 1:0.2, 1:0.4, 1:0.6, 1:0.8 and 1:1) % using thermaland micro radiation carbonization to identify the best mixing ratio. At studyto confirmed that the efficiency and effectiveness of the prepared of activatedcarbon samples increase when ratio potassium hydroxide increase with athermal and micro radiation carbonization was used. The study of samplesexternal surface area was performed via studying the adsorption of methyleneblue from their aqueous solution, also measured the internal surface area wasperformed via studying the adsorption of iodine from their aqueous solution.Measu

In the present study, gold nanoparticles (AuNPs) were prepared using a simple low cost method synthesized cold plasma at different exposure time . The nanoparticles were characterized using UV-Visible spectra, X-ray diffraction (XRD). The prepared AuNPs showed surface Plasmon resonance centered at 530, 540,and 533 nm. The XRD pattern showed that the strong intense peaks indicate crystalline nature and face centered cubic structure of gold nanoparticles for all samples were prepared .The average crystallite size of the AuNPs was 20-40 nm. Morphology of the AuNPs were carried out using FESEM. Observations show that the AuNPs synthesized we well dispersed with and particle sizes ranging from 9 to 31 nm with spherical shapes which are cle

In order to study the effect of inoculation with mycorrhiza and fertilization with plant residues on the growth of plants, we used two factors: the first two levels of mycorrhiza inoculation, Glumus mossea (0 and 10 g.pot-1) and the second factor, four levels of plant residues (10 g.pot-1) celery plant residues, 10 g pot-1 mint residues, and 10 g pot-1 black bean seed residues. Mychorrizal treatment (10 g pot-1) increased the number of mycorrhiza spores and the infection percentage of mycorrhizal by 917.44% and 13088.23%, respectively; celery treatment (10 g.pot-1) increased the chlorophyll index in the leaves and height of the chard plant by 31.34% and 94.04%, respectively; and black seed treatment (10 g.pot-1) increased the percen