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

Poly (3-hydroxybutyrate) (PHB) is a typical microbial bio-polyester reserve material; known as “green plastics”, which produced under controlled conditions as intracellular products of the secondary metabolism of diverse gram-negative/positive bacteria and various extremophiles archaea. Although PHB has properties allowing being very attractive, it is too expensive to compete with conventional and non-biodegradable plastics. Feasibility of this research to evaluate the suitability of using a watermelon-derived media as an alternative substrate for PHB synthesis under stress conditions was examined. Results, include the most nutrients extraction, indicated that the watermelon seeds contain a high content of nutrients makes them a promisi

This  research aimes to expose the levels of geometrical thinking among the students of mathematic department in Basic Education College at AL-Mustansiriyah University throughout their respondes on the test of  geometrical thinking which consists (50) multi- choice items  distributed on the first four levels of Van Hiele ( recognition – analysis – ordering – deduction ).

The validity and the reliability of the test have been investigated. Besides, the difficulty and its discrimination have been measured. The activity of the wrong variables has been measured.

The test has been applied on (180) male and female students of the first, second and third grades.

The materials of soil were affected by multi reasons; such as human activities, floods, tidal waves, ... etc. The change of the soil contents could be measured through different indexes; such as electric conductivities, salinity, concentration of the heavy elements, and concentration of essential elements ... etc. The land cover is affected by natural influences, like tidal energy, which plays a negative role in the salinization of land adjacent to the coasts, causing a problem for soils in all its details represented in changing of the dissolved elements in soil. One of the most important natural factors that cause soil salinity is human activity in all its forms, and one of the most important causes of salinity is the phenomenon o

The present research deals with studying the formal variations for the Quranic calligraphy at the beginning of Islam , as being regarded from the original Arabic calligraphies which were developed later till they became as they are now, where the calligraphers in pushing for simulating these original calligraphies and knowing the methods of their writing by the calligraphers at that time.That helped in enriching and developing the aesthetic and designing valuesFor these calligraphies, as being calligraphic achievements represent transmission resulted from the objective, aesthetic and indicative vision in producing the verses according to a certain form. This has a clear impact in tendency to the technical, aesthetic and expressing develo

In this paper three techniques for image compression are implemented. The proposed techniques consist of three dimension (3-D) two level discrete wavelet transform (DWT), 3-D two level discrete multi-wavelet transform (DMWT) and 3-D two level hybrid (wavelet-multiwavelet transform) technique. Daubechies and Haar are used in discrete wavelet transform and Critically Sampled preprocessing is used in discrete multi-wavelet transform. The aim is to maintain to increase the compression ratio (CR) with respect to increase the level of the transformation in case of 3-D transformation, so, the compression ratio is measured for each level. To get a good compression, the image data properties, were measured, such as, image entropy (He), percent root-

In this paper three techniques for image compression are implemented. The proposed techniques consist of three dimension (3-D) two level discrete wavelet transform (DWT), 3-D two level discrete multi-wavelet transform (DMWT) and 3-D two level hybrid (wavelet-multiwavelet transform) technique. Daubechies and Haar are used in discrete wavelet transform and Critically Sampled preprocessing is used in discrete multi-wavelet transform. The aim is to maintain to increase the compression ratio (CR) with respect to increase the level of the transformation in case of 3-D transformation, so, the compression ratio is measured for each level. To get a good compression, the image data properties, were measured, such as, image entropy (He), percent r

Abstract. Froth flotation is a well-known solid-liquid separation technique. Hydrophobicity is the main driving force for such processes. Hydrophobic solids attach to air bubbles and rise up while hydrophilic or less hydrophobic species settle down. Froth can be produced with chemical frothers such as alcohols and polyglycols. However, the use of chemicals limits the use of this separation method in applications such as drinking water, food, and pharmaceutical industries. Therefore, developing a technique that produces froth without adding any chemicals would be useful to such industries. This work demonstrates that with suitable operating parameters a 27 cm froth height can be obtained in a 20 cm diameter column by using an air

Apparent molar volume, V?, and viscosity B-coefficient of nicotinc acid in water and in aqueous NaCl solutions have been determined from density and viscosity measurements at (293.15, 298.15, 303.15 and 308.15) K. The experimental density data were evaluated by Masson equation, and the derived, apparent molar volume at infinite dilution, Vo?, and the slope Sv, were interpreted in term of solute-solvent and solute- solute interactions. Transfer apparent molar volumes at infinite dilution of nicotinic acid from water to NaCl solutions at various temperatures have been calculated.The viscosity data have been analyzed using Jones-Dole equation, and the derived parameters, Jones-Dolecoefficient, B,and Falkenhagen coefficient,A, have been also in

Abstract

      This work involves the manufacturing of MAX phase materials include V₂AlC and Cr₂AlC using powder metallurgy as a new class of materials which characterized by regular crystals in lattice. Corrosion behavior of these materials was investigated by Potentiostat to estimate corrosion resistance and compared with the most resistant material represented by SS 316L. The experiments were carried out in 0.01N of NaOH solution at four temperatures in the range of 30–60^oC. Polarization resistance values which calculated by Stern-Geary equation indicated that the MAX phase materials more resistant than SS 316L. Also cyclic polarization tests confirme