The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

The paper is concerned with the state and proof of the existence theorem of a unique solution (state vector) of couple nonlinear hyperbolic equations (CNLHEQS) via the Galerkin method (GM) with the Aubin theorem. When the continuous classical boundary control vector (CCBCV) is known, the theorem of existence a CCBOCV with equality and inequality state vector constraints (EIESVC) is stated and proved, the existence theorem of a unique solution of the adjoint couple equations (ADCEQS) associated with the state equations is studied. The Frcéhet derivative derivation of the "Hamiltonian" is obtained. Finally the necessary theorem (necessary conditions "NCs") and the sufficient theorem (sufficient conditions" SCs") for optimality of the stat

The main factors that make it possible to get the corrosion of reinforcing steel in concrete are chloride ions and the absorption of carbon dioxide from the environment, and each of them works with a mechanism which destroys the stable immunity of rebar in the concrete. In this work the effect of carbon dioxide content in the artificial concrete solution on the corrosion behavior of carbon steel reinforcing bar (CSRB) was studied, potentiostatically using CO₂ stream gas at 6 level of concentrations;  0.03 to 2.0  weight percent, and the effect of rising electrolyte temperature was also followed  in the range 20 to 50^ᴼ C. Tafel plots and cyclic polarization procedures were obeyed to investigate the c

The corrosion protection of low carbon steel in 2.5 M HCl solution by kiwi juice was studied at different temperatures and immersion times by weight loss technique. To study the determination of the optimum conditions from statistical design in evaluation of a corrosion inhibitor, three variables, were considered as the most dominant variables. These variables are: temperature, inhibitor concentration (extracted kiwi juice) and immersion time at static conditions.

These three variables are manipulated through the experimental work using central composite rotatable Box – Wilson Experimental Design (BWED) where second order polynomial model was proposed to correlate the studied variables with the corrosion rate o

Due to the importance of the extraction process in many engineering and medical industries, in addition to great interest in medicinal plants, in this research, microwave-assisted extraction has been applied to extract some active compounds from Rosmarinus officinalis leaves.  The optimal extraction conditions were then determined by calculating the ratio and extraction efficiency. The process has also been described through kinetic study by applying five  kinetic models, the Hyperbolic diffusion model,  Power low model, the First order reaction  model, Elovich's model, and Fick's second law diffusion model and determining their compatibility with the studies operation, and determining the kinetic constants for each model. The result

The effect of number of pulses of pulsed laser on materials is studied analytically, different pulses has been used with the same delay time.  The depth of possible damage to the surface of copper and titanium as well as depth of the crater to both materials were considered in this study.  The study revealed that linear model is only possible when estimating depth of possible damage for copper material, this means that the depth of possible damage increases with the increment of number of laser pulses .As for titanium material, it is found  the relationship is nonlinear.  The depth of possible damage of titanium and copper is not the same, and copper seems to be more predictable than titanium.  
 

When embankment is constructed on very soft soil, special construction methods are adopted. One of the techniques is a piled embankment. Piled (stone columns) embankments provide an economic and effective solution to the problem of constructing embankments over soft soils. This method can reduce settlements, construction time and cost. Stone columns provide an effective improvement method for soft soils under light structures such as rail or road embankments. The present work investigates the behavior of the embankment models resting on soft soil reinforced with stone columns. Model tests were performed with different spacing distances between stone columns and two lengths to diameter ratios of the stone columns, in addition to different

The dimensions of bubbles were measured in a stirrer tank electrochemical reactor, where the analysis of the bubble size distribution has a substantial impact on the flow dynamics. The high-speed camera and image processing methods were used to obtain a reliable photo. The influence of varied air flow rates (0.3; 0.5; 1 l/min) on BSD was thoroughly investigated. Two types of distributors (cubic and circular) were examined, and the impact of various airflow rates on BSD was investigated in detail. The results showed that the bubbles for the two distributors were between 0.5 and 4.5 mm. For both distributors at each airflow, the Sauter mean diameter for the bubbles was calculated. According to the results, as the flow rate raised, the bubb

An effective two-body density operator for point nucleon system
folded with the tenser force correlations( TC's), is produced and used
to derive an explicit form for ground state two-body charge density
distributions (2BCDD's) applicable for 25Mg, 27Al and 29Si nuclei. It is
found that the inclusion of the two-body TC's has the feature of
increasing the central part of the 2BCDD's significantly and reducing
the tail part of them slightly, i.e. it tends to increase the probability of
transferring the protons from the surface of the nucleus towards its
centeral region and consequently makes the nucleus to be more rigid
than the case when there is no TC's and also leads to decrease the
1/ 2
r 2 of the nucleu