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.
Public service motivation in public service organisations is one of the main problems that many developing countries have begun to experience, including Iraq. The public agenda is increasingly complex with reduced financial resources. In addition, these organisations have increased responsibilities with respect to the achievement of public goals and objectives as they are responsible for providing key services to members of the community (education, health and social work). This research is based on the degree of public service motivation among those working in health education and social work in public organisations, and aims to show the extent of the difference in the public service motivation of these employees according to di
... Show MoreIn every country in the world, there are a number of amputees who have been exposed to some accidents that led to the loss of their upper limbs. The aim of this study is to suggest a system for real-time classification of five classes of shoulder girdle motions for high-level upper limb amputees using a pattern recognition system. In the suggested system, the wavelet transform was utilized for feature extraction, and the extreme learning machine was used as a classifier. The system was tested on four intact-limbed subjects and one amputee, with eight channels involving five electromyography channels and three-axis accelerometer sensor. The study shows that the suggested pattern recognition system has the ability to classify the sho
... Show MoreThe kinetics of removing cadmium from aqueous solutions was studied using a bio-electrochemical reactor with a packed bed rotating cylindrical cathode. The effect of applied voltage, initial concentration of cadmium, cathode rotation speed, and pH on the reaction rate constant (k) was studied. The results showed that the cathodic deposition occurred under the control of mass transfer for all applied voltage values used in this research. Accordingly, the relationship between logarithmic concentration gradient with time can be represented by a first-order kinetic rate equation. It was found that the rate constant (k) depends on the applied voltage, the initial cadmium concentration, the pH and the rotational speed of cathode. It
... Show MoreThis research focused up on the Seismic reflection study of a 268.7 km2 area located in the central of Iraq within the Karbala province (Kifl area). The seismic data were reprocessed by Anadarko Petroleum Corporation and its partners Dome International and Vitol with OEC in 2005, the result of processing works has improved the quality of seismic sections in most of the study area. The study area was interpreted by using 3-D seismic data from the Oil Exploration Company. By studying the seismic sections and applying seismic attributes (instantaneous phase) Faults were picked across 3D seismic volume of the studied reflectors. The study area affected by a major fault and minor normal faults, Two fa
... Show MoreBackground: New data suggests that joint damage in Knee Osteoarthritis (KOA) may be caused by systemic factors like adipose tissue products; Adipokines, which may provide a
metabolic link between obesity & KOA. Recently, one of the known adipokines named LEPTIN has been linked to KOA because it can be detected in serum & synovial fluid of
patients with KOA.
Objective: To evaluate the contribution of Leptin & serum lipids to the pathophysiology of Osteoarthritis in Iraqi patients with Knee OA.
Subjects& Methods: The study was carried on 90 subjects divided into four groups: Knee Osteoarthritis cases group (n=60). Control group (n=30). Obese subjects group (n=60).
Non-obese subje
Several million tons of solid waste are produced each year as a result of construction and demolition activities around the world, and brick waste is one of the most widely wastes. Recently, there has been growing number in studies that conducted on using of recycling brick waste (RBW) to produce environmentally friendly concrete. The use of brick waste (BW) as potential partial cement or aggregate replacement materials is summarized in this review where the performance is discussed in the form of the mechanical strength and properties that related to durability of concrete. It was found that, because the pozzolanic activity of clay brick powder, it can be utilized as substitute for cement in replacement level up t
... Show MoreThe research aims to analyze the television advertisement to monitor the indirect and underlying meanings behind the apparent significance in Zain’s “Ya Baghdad” Advertisement through sociological analysis, in accordance with the cultural analysis of Hofstede’s ‘Model of Cultural Dimensions’. Our choice of such a model in practical application over other models that may have provided more dimensions is due to its ability and verification in explaining cultural diversity and additionally the size of data and studies on the cultural dimension. This study’s aim is to verify the validity, stability and significance of this model before being adopted by Hofstede as a measurement tool. This model was used in order to analyze the rel
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