Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from the Approaches (ABC) and (ABCII), and research aims mainly to indicate the role of the Attribute Based Costing Approach to provide the most accurate cost information compared to the Activity Based Costing Approach It works to meet the needs and desires of customers as the application starts by identifying customer specifications and characteristics desired by the customer in the product.
The constructed building in the urban area is subject to wind characteristics due to the influence of surrounding buildings. The residential complexes currently being built in Iraq represent a case study for the subject of this research. Therefore, the objective of this study is to identify the interference effect because of adjacent buildings effects on the mid-rise building. The speed and pressure of the wind have been numerically simulated as well as wind load has been simulated by using a virtual wind tunnel which is available in Autodesk Robot Structural Analysis, RSA, software. Two identical adjacent buildings have been simulated and many coefficients were included in this study such as the spacing, directionality,
... Show MoreThis research aimed to examine the effect of concentration of dyes stuff, contact time, temperature and ratio of adsorbent weight in (gm) to volume of solution in (ml) on the percentage removal. Two dyes were used; direct blue 6 and direct yellow and the adsorbent was the maize cob. Batch experiments were performed by contacting different weights of adsorbent with 50 ml of solution of desired concentration with continuous stirring at various temperatures. The percentage of removal was calculated and the maximum percentage of removal was 80%. And as the concentration of solution, contact time, temperature and the ratio of adsorbent to volume of solution increase the percentage of removal increase.
In this study, Epoxy Resin plates was prepared by mixing epoxy(A) and hardner(B)with ratio(A:B) (3:1) with different thickness (0.3-0.96)cm. The effect of thickness on optical properties have been studied (absorption ,transmission ,reflectance) also the optical constant were found like (absorption coefficient, extenuation coefficient and refraction index) for all of the prepared plates. The results have shown that by increasing the thickness of plates., the absorption intensity increase in which at plates thickness (0.3-0.96)cm the absorption intensity were(1.54-1.43) respectively, and since absorption peak for epoxy occur in ultraviolet region and exactly at wavelength(368)nm and energy gap(Eg=3.05 eV) thus their good transmittance in the
... Show MoreBixSb2-xTe3 alloys with different ratios of Bi (x=0, 0.1, 0.3, 0.5, and 2) have been prepared, Thin films of these alloys were prepared using thermal evaporation method under vacuum of 10-5 Torr on glass substrates at room temperature with different deposition rate (0.16, 0.5, 0.83) nm/sec for thickness (100, 300, 500) respectively. The X–ray diffraction measurements for BixSb2-xTe3 bulk and thin films indicate the polycrystalline structure with a strong intensity of peak of plane (015) preferred orientation with additional peaks, (0015) and (1010 ) reflections planes, which is meaning that all films present a very good texture along the (015) plane axis at different intensities for each thin film for different thickness. AFM measureme
... Show MorePain is a sensory and emotional experience that is influenced by physiologic, sensory, affective, cognitive, socio-cultural and behavioral factors. Postoperative pain is the commonest reason for delayed discharge and unanticipated hospital admission after ambulatory surgery. Our Objective is to test the hypothesis that administration of 2 ml/kg/hr preoperative IV fluids may attenuates postoperative pain.The study was carried out in the Baghdad Teaching Hospital, Al-Yarmok Teaching Hospital and Al-Karama Teaching Hospital from 12 May till 17 June 2009. The total number of patients was 120 (35 males and 85 females) with their age ranged between 10-90 years. The patients were divided into two groups according to administration of preoperati
... Show MoreSmoking is the most noticeably horrible human conduct; it is rehearsed by individuals dependent on nicotine numerous hurtful sicknesses, for example, cancer and liver disorder are brought about by smoking cigarettes. So this study aimed to study some of the liver function represented by the enzymes aspartate aminotransferase (AST or GOT) and alanine aminotransferase (ALT or GPT) in smokers and non-smokers for 50 persons in a group consists of 25 smokers and 25 non-smokers of different ages and to study the effectiveness of cigarette smoking on liver enzymes by checking the secretion of (AST) (35.84± 4.1)U/ 1 (ALT)(51.08±7.286 ) U/1(p<0.05) relative to non-smokers were significantly correlated with heavy cigarette smoking.
Roller compacted concrete (RCC) is a concrete of no slump, no reinforcement, no finishing, and compacted using vibratory roller. When compared with conventional concrete, it contains less water content
when compared to traditional concrete. The RCC technique achieves significant time and cost savings during the construction of concrete. This study demonstrates the preparation of RCC slab of (38 ×38× 10) cm
samples by using roller compactor which is manufactured in local markets. The Hydrated lime additive is used to study the mechanical and physical properties of that RCC slab samples. This investigation is divided
into two main stages: The First stage consists of hammer compaction method with two gradation of aggregate, dense
Background: Chronic hepatitis B virus (HBV) infection is a common health problem that has a worldwide distribution. Apart from the direct effect of the virus on the liver, there are many extrahepatic manifestations among which the probable effect on bone turnover associated with low bone mineral density (BMD). Objectives: This study aimed to determine the association between treated and untreated chronic HBV infection with BMD. Methods: This is a cross-sectional study which included a total of 48 patients with chronic HBV (28 patients treated with tenofovir-disoproxil-fumarate [TDF] antiviral drug and 20 patients have not yet started treatment). Other age- and sex-matched 30 apparently healthy individuals were recruited to represent the hea
... Show Morehe current research aims to determine the extent of interest of the Oil Products Distribution Company (OPDC) and its various departments in the process of strategic foresight (SF), and the extent of interest that is reflected in the achievement of strategic leadership (SE). As well as knowing the nature of the relationship and the impact on the company. To achieve the objectives of the research, one main hypothesis was formulated, and three sub-hypotheses emerged from it. As the research relied on an analytical survey approach, the research targeted the workers within this company, And he reached a set of results, based on which a number of conclusions were formulated. The research community consisted of (185) individuals, and (160)
... Show MoreThe aim of this research is to study the influence of additives on the properties of soap greases, such as lithium, calcium, sodium, lithium-calcium grease, by adding varies additives, such as graphite, molybdenum disulfide, carbon black, corrosion inhibitor, and extreme pressure.
These additives have been added to grease to obtain the best percentages that improve the properties of grease such as load carrying, wear resistance, corrosion resistance, drop point, and penetration.
The results showed the best weight percentages to all types of grease which give good properties are 1.5% extreme pressure additive, 3% graphite, 1% molybdenum disulfide, 2.5% carbon black.
The other hand, the best weight percentage for corrosion inhibit