The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

شغلت نظرية العدل الإلهي بال الأديب العراقي القديم، مما جعلته يثير عبر نصوصه الأدبية كثير من التساؤلات حول عدالة الإلهة، التي يعبدها ويقدم لها الهدايا وتساؤلاته هذه دفعت بالباحث إلى اختيارها عنوانا لموضوعه، إلا أن الدراسة ستختصر على نصوص معينة، والسبب في ذلك أنها كانت الرائدة في هذا الجانب، وفي اللحظة التي ينتقي فيها العدل الإلهي وتتحول الإلهة إلى كلاب تلهث وراء غرائزها، ذهبنا وراء الأسباب التي قادت إلى فقد

The expansion of building blocks at the expense of agricultural land is one of the main problems causing climate change within the urban area of a city. The research came to determine these indicators, as a study was conducted on the expansion of the building blocks in three municipalities in the city of Baghdad for a period of four decades extended in the form of time cycles for the period (1981-2021) and using ArcMap GIS 10.7 technology. Then, the impact of this expansion on temperature rates was evaluated, as they are the most important climatic elements due to their significant effect on the rest of the elements. The results showed a clear, direct relationship between the increase in urban expansion rates and the corresponding r

The objective of the research is to identify the effect of an instructional design according to the active learning modelsالباحثين in the achievement of the students of the fifth grade, the instructional design was constructed according to the active learning models for the design of education. The research experience was applied for a full academic year (the first & the second term of 2017-2018). The sample consisted of 58 students, 28 students for the experimental group and 30 students for the control group. The experimental design was adopted with partial and post-test, the final achievement test consisted of (50) objectives and essays items on two terms, the validity of the test was verified by the adoption of the Kudoric

This paper deals with the ideological positioning of the English poet John Donne in a selected poems of his i.e Holy Sonnet X, as regards the theme of death found therein. The researchers adopt an emerging branch of stylistics, called Critical Stylistics, as proposed by Jeffries (2010) in order to uncover the ideologies of the author regarding the topic concerned and how linguistic choices are used to slant ideas. The model is comprised of ten tools of analysis which, upon being applied to the selected data, have shown how the poet exploits language resources in order to pass his ideology and influence his readers. In this paper, the workings of only one tool are presented as applied to a certain portion of the data.

Two oil wells were tested to find the abnormal pressure zones using sonic log technique. We found that well Abu-Jir-3 and Abu-Jir-5 had an abnormal pressure zones from depth 4340 to 4520 feet and 4200 to 4600 feet, respectively. The maximum difference between obtained results and the field measured results did not exceed 2.4%.
In this paper, the formation pressures were expressed in terms of pressure gradient which sometimes reached up to twice the normal pressure gradient.
Drilling and developing such formations were dangerous and expensive.
The plotted figures showed a clear derivation from the normal trend which confirmed the existence of abnormal pressure zones.

Receipt date:2/17/2021 acceptance date:3/16/2021 Publishing date:12/31/2021

This work is licensed under a Creative Commons Attribution 4.0 International License.

Objective: This paper investigates the contradictions in the decision-making process of the United States, which historically proven to be successful policies in the short term, but in the long term proven to be wanting and failure. Methodology: The paper uses descriptive, historical, comparative method. A

Estimations of average crash density as a function of traffic elements and characteristics can be used for making good decisions relating to planning, designing, operating, and maintaining roadway networks. This study describes the relationships between total, collision, turnover, and runover accident densities with factors such as hourly traffic flow and average spot speed on multilane rural highways in Iraq. The study is based on data collected from two sources: police stations and traffic surveys. Three highways are selected in Wassit governorate as a case study to cover the studied locations of the accidents. Three highways are selected in Wassit governorate as a case study to cover the studied locations of the accidents. The se

Estimations of average crash density as a function of traffic elements and characteristics can be used for making good decisions relating to planning, designing, operating, and maintaining roadway networks. This study describes the relationships between total, collision, turnover, and runover accident densities with factors such as hourly traffic flow and average spot speed on multilane rural highways in Iraq. The study is based on data collected from two sources: police stations and traffic surveys. Three highways are selected in Wassit governorate as a case study to cover the studied locations of the accidents. Three highways are selected in Wassit governorate as a case study to cover the studied locations of the accidents. The selection