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.
We will provide a new method in this study that integrates two types of applications, namely Graph Theory and Conjugate Young Diagram, the idea of combining the graph and the Young diagram is presented by Ali And Mahmood, which is primarily based on the idea of the e-abacus diagram, the new method is called GCYD, it directly applies to the English letter section, which will be a two-layer coding. It makes it difficult to detect the word or sentence.
This paper deal with the estimation of the shape parameter (a) of Generalized Exponential (GE) distribution when the scale parameter (l) is known via preliminary test single stage shrinkage estimator (SSSE) when a prior knowledge (a0) a vailable about the shape parameter as initial value due past experiences as well as suitable region (R) for testing this prior knowledge.
The Expression for the Bias, Mean squared error [MSE] and Relative Efficiency [R.Eff(×)] for the proposed estimator are derived. Numerical results about beha
... Show MoreBackground: There is a recognized association between prolongation of the heart rate corrected QT interval (QTc) and antipsychotic drugs. QTc prolongation may increase the risk of ventricular tachyarrhythmias, especially torsade de pointes, and therefore, sudden cardiac death.
Objective: This study assess the effect of antipsychotics and prolongation of the heart rate corrected QT interval (QTC), and QTC prolongation may increase the risk of ventricular tachyarrhythmias, especially torsade de pointes and sudden cardiac death.
Results: Abnormal QTc was defined as an interval of more than 440 ms (0.44 second) and was present in 21.7% (43 patients of 198). Benzhexol (-0.333
... Show MoreIn this paper we introduced a new class of - called - and study their basic properties in nano topological spaces. We also introduce -closure and -interior and study some of their fundamental properties.
Let M be a n-dimensional manifold. A C1- map f : M M is called transversal if for all m N the graph of fm intersect transversally the diagonal of MM at each point (x,x) such that x is fixed point of fm. We study the minimal set of periods of f(M per (f)), where M has the same homology of the complex projective space and the real projective space. For maps of degree one we study the more general case of (M per (f)) for the class of continuous self-maps, where M has the same homology of the n-dimensional sphere.
Suppose that F is a reciprocal ring which has a unity and suppose that H is an F-module. We topologize La-Prim(H), the set of all primary La-submodules of H , similar to that for FPrim(F), the spectrum of fuzzy primary ideals of F, and examine the characteristics of this topological space. Particularly, we will research the relation between La-Prim(H) and La-Prim(F/ Ann(H)) and get some results.
Single crystals of pure and Cu+2,Fe+2 doped potassium sulfate were grown from aqueous solutions by the slow evaporation technique at room temperature. with dimension of (11x9 x4)mm3 and ( 10x 8x 5)mm3 for crystal doping with Cu &Fe respectively. The influence of doping on crystal growth and its structure revealed a change in their lattice parameters(a=7.479 Ã… ,b=10.079 Ã… ,c=5.772 Ã…)for pure and doping (a=9.687 Ã…, b=14.926 Ã… ,c= 9.125 Ã…) & (a=9.638 Ã… , b= 8.045 Ã… ,c=3.271 Ã…) for Cu & Fe respectively. Structure analysis of the grown crystals were obtained by X-Ray powder diffraction measurements. The diffraction patterns were analyzed by the Rietveld refinement method. Rietveld refinement plo
... Show MoreIn this paper we introduce the definition of Lie ideal on inverse semiring and we generalize some results of Herstein about Lie structure of an associative rings to inverse semirings.