The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity.  The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa

  Many production companies suffers from big losses because of  high production cost and low profits for several reasons, including raw materials high prices and no taxes impose on imported goods also consumer protection law deactivation and national product and customs law, so most of consumers buy imported goods because it is characterized by modern specifications and low prices.

  The production company also suffers from uncertainty in the cost, volume of production, sales, and availability of raw materials and workers number because they vary according to the seasons of the year.

  I had adopted in this research fuzzy linear program model with fuzzy figures

An integrated GIS-VBA (Geographical Information System – Visual Basic for Application), model is developed for selecting an optimum water harvesting dam location among an available locations in a watershed. The proposed model allows quick and precise estimation of an adopted weighted objective function for each selected location. In addition to that for each location, a different dam height is used as a nominee for optimum selection. The VBA model includes an optimization model with a weighted objective function that includes beneficiary items (positive) , such as the available storage , the dam height allowed by the site as an indicator for the potential of hydroelectric power generation , the rainfall rate as a source of water . In a

The complexes of Schiff base of 4-aminoantipyrine and 1,10-phenanthroline with metal ions Mn (II), Cu (II), Ni (II) and Cd (II) were prepared in ethanolic solution, these complexes were characterized by Infrared , electronic spectra, molar conductance, Atomic Absorption ,microanalysis elemental and magnetic moment measurements. From these studies the tetrahedral geometry structure for the prepared complexes were suggested.The prepared ligand of 4-aminoantipyrine was characterized by using Gc-mass spectrometer .

Salicylaldehyde was react with 4-amino-2,3-dimethyl-1-phenyl-3-Pyrazoline-5-on to produce the novel Schiff base ligand 2,3-dimethyl-1-phenyl-4-salicylidene-3-pyrazoline-5-on (HL). A new complexes of VO(II), Cr(Ш), Zn(II), Cd(II), Hg(II) and UO2(II) with mixed ligands of bipyridyl and new shiff base ( 2,3-dimethyl-1-phenyl-4-salicylidene-3-pyrazoline-5-on) (HL) were prepared . All prepared compounds were identified by atomic absorption, FT.IR , UV-Visable spectra and molar conductivity. From the above data, the proposed molecular structure for VO(II) complex is squre pyramidal while (Zn(II), Cd(II), Hg(II)) and ( UO2(II),Cr(III)) complexes are forming tetrahedral and octahedral geometry respectively.

Different cooking conditions were examined for aluminum content in food cooked while wrapped with aluminum foil. The influence of each anticipated factor (the acidity of the cooking medium, type of acids normally used in cuisines namely acetic and tartaric acids, various cooking temperatures, influence of the presence of sodium chloride salt, the effect of cooking oil, and the length of time of cooking) was studied thoroughly as a function of aluminum degraded out of the aluminum foils to the medium. The experimental samples were digested with nitric acid upon fulfillment of examining each factor separately before quantifying aluminum with the sensitive technique of atomic absorption spectroscopy. The outcomes of the study have shown that t

Background: The use of the cone beam computed tomography for analysing the position of the greater palatine foramen in relation to various anatomical landmarks is crucial in dentistry. The aims of the current study, firstly is to determine the greater palatine foramen position in relation to various anatomical landmarks by using cone beam computed tomography and secondly is to make a comparison of the measurements according to side, gender, and age. Materials and methods: This prospective study included 60 Iraqi patients (28males and 32 females) who selected according to availability of Inclusion criteria, which include age range (21 - 60 years), with no dentofacial deformities or pathological lesion at the maxilla. All patients had inform

The morphometric parameters of Acinopus (Acinopus) laevigatus Ménétriés, 1832 (Coleoptera, Carabidae) were studied and their altitudinal variability was assessed. The length of head is the most variable, and the smallest value of the coefficient of variation is observed for the width of elytra. The length of body parts (head, pronotum, elytra) were more variable compared to their width. The correlation relationship between the morphometric parameters of different parts of the body was analyzed. A high correlation was found between the elytra length (EL) and the total body length (BL) (r=0.93), and the lowest correlation was found between the elytra width (EW) and the pronotum length (PL) (r=0.57). According to all measurement indicato