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.
Background: Radiotherapy, is therapy using ionizing radiation in order to deliver an optimal dose of either particulate or electromagnetic radiation to a particular area of the body with minimal damage to normal tissues. The source of radiation may be outside the body of the patient (external beam irradiation) or it may be an isotope that has been implanted or instilled into abnormal tissue or a body cavity. Called also radiotherapy. The aim of work studies the relationship between the depth dose and the high photon xray energies (6MeV and 10MeV). Patients and methods: in our work, we studied the dose distribution in water phantom given at different depths (zero-18) cm deep at1cm intervals treated with different field size (5×5-,10×1
... Show MoreThe effect of considering the third dimension in mass concrete members on its cracking behavior is investigated in this study. The investigation includes thermal and structural analyses of mass concrete structures. From thermal analysis, the actual temperature distribution throughout the mass concrete body was obtained due to the generation of heat as a result of cement hydration in addition to the ambient circumstances. This was performed via solving the differential equations of heat conduction and convection using the finite element method. The finite element method was also implemented in the structural analysis adopting the concept of initial strain problem. Drying shrinkage volume changes were calculated using the procedure suggested
... Show MoreOver the course of six decades, Iraq exposed to many events that have affected the Iraqi people from the social, physical and mental aspects. In this study, two groups of people (2369), from Iraq (G1) and the Michigan, United States (U.S) of America (G2) selected to compare the prevalence rate and effects of trauma factors such as mental illness (anxiety, depression and PTS), somatic diseases (heart disease, hypertension, and diabetes), substances abuse (illicit drugs, alcohol and tobacco), and chemicals pollution), and self-rated health among the two groups. The study results reveals a significant different between the two groups in the all indicators for trauma. The study conclude that Iraqi in U.S. (G2) suffer from factors completely dif
... Show MoreInSb alloy was prepared then InSb:Bi films have been prepared successfully by thermal evaporation technique on glass substrate at Ts=423K. The variation of activation energies(Ea1,Ea2)of d.c conductivity with annealing temperature (303, 373, 423, 473, 523 and 573)K were measured, it is found that its values increases with increasing annealing temperature. To show the type of the films, the Hall and thermoelectric power were measured. The activation energy of the thermoelectric power is much smaller than for d.c conductivity and increases with increasing annealing temperature .The mobility and carrier concentration has been measured also.
These dust designed to identify the extent of the impact of alcohol Almstkhalss saponin from fenugreek seeds on fertility in male mice eggs by tracking some physiological changes and tela that may occur to some members of the device Altcatherthe
This paper presents a research for magnetohydrodynamic (MHD) flow of an incompressible generalized Burgers’ fluid including by an accelerating plate and flowing under the action of pressure gradient. Where the no – slip assumption between the wall and the fluid is no longer valid. The fractional calculus approach is introduced to establish the constitutive relationship of the generalized Burgers’ fluid. By using the discrete Laplace transform of the sequential fractional derivatives, a closed form solutions for the velocity and shear stress are obtained in terms of Fox H- function for the following two problems: (i) flow due to a constant pressure gradient, and (ii) flow due to due to a sinusoidal pressure gradient. The solutions for
... Show MoreThe numerical response of Chrysoperla mutata MacLachlan was achieved by exposing the larvae of the predators to various densities of dubas nymphs Ommatissus lybicus DeBerg. Survival rate of predators’ larvae and adults emergence increased with increasing consumption . Repriductive response of predator was highly correlated with the amount of food consumed (+0.996).
Three types of zeolite A were prepared from Iraqi kaoline which are 3A, 4A and 5A by ion exchange method .They were characterized by XRD and atomic absorption techniques .They were used as adsorbents to examine their applicability for H2S adsorption .The adsorption process was performed in a static form and constant volume system which constructed from stainless steel .The effect of zeolite type and temperature on the adsorption properties of H2S at -5 , 25 and 55 oC was studied .The zeolite type 5A has the highest adsorption value (79.384 µmol/g ) and the three types may be arranged in a sequence toward H2S adsorption as 5 A> 4A>3A .The amount of H2S adsorbed increased as temperature decreased from 55 to -5 for all samples. Langmuir , Fre
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