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 objective of this study was to assess the impact of the COVID-19 pandemic on healthcare providers (HCPs) at personal and professional levels.
This was a cross-sectional descriptive study. It was conducted using an electronic format survey through Qualtrics Survey Software in English. The target participants were HCPs working in any healthcare setting across Iraq. The survey was distributed via two professional Facebook groups between 7 April and 7 May 2020. The survey items were adopted with modifications from three previous studies of Severe Acute Respiratory Syndrome (SARS) and Avia
The present studies are focused on the modification of the properties of epoxy resin with different additives namely aluminum, copper by preparing of composites systems with percentage (20%, 40% and 50%) of the above additives. The experimental results show that the D.C of conductivity on wt% filler content at ( 293-413 ) K electrical conductivity of all above composites increased with temperature for composites with filler contact and find the excellent electrical conductivity of copper and lie between (2.6*10-10 - 2.1*10-10)?.cm . The activation energy of the electrical conductivity is determined and found to decrease with increasing the filler concentration.
A total of 50 fertile human hydatid cases {33(66%) females and (34%) males}, obtained from Al-Ramadi public Hospital during the period from December 2003 to July 2004 were examined to study any bacterial infections. The specimens were obtained from hydatid fluid and then cultured on appropriate culture media to distinguish some species of bacteria which resulted in obtaining: Staphylococcus aureus (18%), Pseudomonas aeruginosa(12%), Escherichia coli(6%) and Streptococcus pneumonia (4%). These bacteria were confirmed by isolation from interacyst fluid and blood culture technique. The possible routs of infection may be through blood, biliary ducts and bronchioles .The selectivity permeable of the cyst wall may be absent and that may allow
... Show MoreThe aqueous extract of Citrullius colocynthis dried seeds (160 ?g/ml) was in vitro evaluated for its effect on phagocytic index (PI) and lymphocyte transformation index (LTI) of blood cells obtained from 30 apparently healthy blood donors (15 males and 15 females). The PI was further in vivo evaluated in cells of peritone, spleen and liver of mice treated with the extract at a dose of 0.64 mg/kg. The results revealed that in in vitro study, phagocytic cells treated with the extract showed a significant increased percentage as compared with untreated cells (60.0 vs. 44.1%). Phagocytes obtained from peritone (44.1 vs. 30.0%) and spleen (45.6 vs. 39.6 %) of treated and untreated mice behaved in a similar manner, while liver phagocytes showed n
... Show MoreOne of the most important problems that faces the concrete industry in Iraq is the deterioration due to internal sulfate attack , since it reduces the compressive strength and increases the expansion of concrete. Consequently, the concrete structure may be damage .The effects of total and total effective sulfate contents on high strength concrete (HSC) have been studied in the present study. The research studied the effect of sulfate content in cement , sand and gravel , as well as comparing the total sulfate content with the total effective SO3 content. Materials used were divided into two groups of SO3 in cement ,three groups of SO3 in sand ,and two groups of SO3 in gravel. The results show that considering the total effective sulfate con
... Show MoreThis study aims to reveal the role of one of the artificial intelligence (AI) techniques, “ChatGPT,” in improving the educational process by following it as a teaching method for the subject of automatic analysis for students of the Chemistry Department and the subject of computer security for students of the Computer Science Department, from the fourth stage at the College of Education for Pure Science (Ibn Al-Haitham), and its impact on their computational thinking to have a good educational environment. The experimental approach was used, and the research samples were chosen intentionally by the research community. Research tools were prepared, which included a scale for CT that included 12 items and the achievement test in b
... Show MoreIn this paper, the characteristics of microstrip monopole antennas are studied firstly in free space. Secondly, the effects of the human body on the studied antenna's performance are investigated for wearable communications. Different patch shapes of microstrip monopole antenna are chosen to operate at two bands: industrial scientific and medical band (ISM) and ultra-wideband (UWB) for wearable applications. The studied antenna consists of a radiating element on one side of the substrate and a partial ground plane on the other side. The antenna is supposed to fabricate on cloth fabric whose relative dielectric constant is Ɛr =1.7. At the same time, the pure copper could be used as the conducting part representing both t
... Show MoreThe structure, optical, and electrical properties of SnSe and its application as photovoltaic device has been reported widely. The reasons for interest in SnSe due to the magnificent optoelectronic properties with other encouraging properties. The most applications that in this area are PV devices and batteries. In this study tin selenide structure, optical properties and surface morphology were investigated and studies. Thin-film of SnSe were deposit on p-Si substrates to establish a junction as solar cells. Different annealing temperatures (as prepared, 125,200, 275) °C effects on SnSe thin films were investigated. The structure properties of SnSe was studied through X-ray diffraction, and the results appears the increasing of the peaks
... Show MoreA hand lay-up method was used to prepare Epoxy/ metal composites. Epoxy resin (EP) was used as a matrix with metal particles (Al, Cu, and Fe) as fillers.
The preparation method includes preparing square panels of composites with different weight percentage of fillers (10, 20, 30, 40, and 50%). Standard specimens (88mm in diameter) for thermal conductivity tests were prepared to measure thermal conductivity kexp.The result of experimental thermal conductivity kexp, for EP/metal composites show that, kexp increase with increasing weight percentage, For EP/ Al and EP/Cu composites, and it have have maximum values of 0.33 and 0.35 W/m.K, respectively. While kexp for EP/ Fe composite show slight increase with maximum value of 0.186 W/m.K.