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 settlement rate and pore water pressure dissipation rate are mainly controlled by the permeability of soil. Both laboratory and field tests show that the permeability is varied during the loading and consolidation process. It is known that consolidation process is accompanied by decrease in void ratio which leads to decrease in the coefficient of permeability. The importance of the decrease of the coefficient of permeability on the time rate of settlement and pore water pressure needs to be investigated.
This paper takes into account the change in coefficient of permeability during consolidation and studies its effect on consolidation characteristics of a clay layer. The finite element method is used in the analysis and the packag
In the recent years, some of the newly constructed asphalt concrete pavements in Baghdad as well as other cities across Iraq showed premature failures with consequential negative impact on both roadway safety and economy. Frequently, load associated mode of failure (rutting and fatigue) as well as, occasionally, moisture damage in some poorly drained sections are the main failure types found in those newly constructed road.
In this research, hydrated lime was introduced into asphalt concrete mixtures of wearing course in two methods. The first one was the addition of dry lime on dry aggregate and the second one was the addition of dry lime on saturated surface dry aggregate moisturized by 2.0 to 3.0 percent of wa
... Show MoreThe results revealed that the incidence of Rhizoctonial damping-off of tomato was 65% and 67% in both rotations. Substrates of pine leaf litter and mushcom 2 suppressed infection reaching 59 and 60%. Mushcom1 restricted disease occurrence to 53%. In contrast, formulated Th + B. subtillus revealed a noticeable disease reduction reaching 33.16%, due to nutrients incited from mushroom thallus. The highest occurrence of damping-off (92 and 94 %) was found in control (sandy loam soil) during rotations. However, partial suppressive of Trichoderma spp. against R. solani was detected in different substrates. Mortality was 90% in control (non-amended soil). Finally, a comparable reduction of
... Show MoreNew evidence on nanotechnology has shown interest in the creation and assessment of nanoparticles for cancer treatment. Worldwide, a wide range of tumor-targeted approaches are being developed to reduce side effects and boost the efficacy of cancer therapy. One strategy that shows promise is the use of metallic nanoparticles to increase the radio sensitization of the cancer cells while reducing or maintaining the normal tissue complication probability during radiation therapy. In this study, atmospheric plasma was created using argon gas to create Au NPs using the plasma jet scheme, and their ability to induce apoptosis as an anticancer mechanism was tested. Aqueous gold tetrachloride salts (HAuCl4·3H2O) ere used to produce gold nanopartic
... Show MoreThe aim of this study was to determine the effect of different dietary fat on carcass traits in Japanese quail (Coturnix coturnix japonica). A total of 168 7-week-old Japanese quail (48 males and 120 females) were used in this study. They were evenly distributed into 4 treatment groups, with 3 replicates per group containing 4 males and 10 females each. The birds were fed a basal diet with different fats (sunflower, flax, corn, and fish oils) at a 3% level for 13 weeks. On the last day of the experiment, 12 birds were randomly selected from each treatment group (6 males and 6 females) and slaughtered to determine carcass characteristics included in this study, which were carcass weight, dressing percentage with or without giblets, and the r
... Show MoreThe paper aims is to solve the problem of choosing the appropriate project from several service projects for the Iraqi Martyrs Foundation or arrange them according to the preference within the targeted criteria. this is done by using Multi-Criteria Decision Method (MCDM), which is the method of Multi-Objective Optimization by Ratios Analysis (MOORA) to measure the composite score of performance that each alternative gets and the maximum benefit accruing to the beneficiary and according to the criteria and weights that are calculated by the Analytic Hierarchy Process (AHP). The most important findings of the research and relying on expert opinion are to choose the second project as the best alternative and make an arrangement acco
... Show MoreThe present paper confirmed the presence of Phrynocephalus maculatus longicaudatus Haas, 1957 in Iraq and recorded the first observations of this taxon in Al-Muthanna province southwestern of Iraq. The existence of the species is yet uncertain in Iraq. The habitat and morphological characteristics of this species were reviewed.
This research includes depositionof thin film of semiconductor, CdSe by vaccum evaporation on conductor polymers substrate to the poly aniline where, the polymer deposition on the glass substrats by polymerization oxidation tests polymeric films and studied the structural and optical properties through it,s IR and UV-Vis , XRD addition to thin film CdSe, on of the glass substrate and on the substrate of polymer poly-aniline and when XRD tests was observed to improve the properties of synthetic tests as well as the semiconductor Hall effect proved to improve the electrical properties significantly
The research in the variables of the political process and government stability tried to show the impact of the political process on political stability first, and then on government stability second, given that the political process that was established in 2005 was aimed at achieving legitimacy, and its most prominent tools are elections, leading to achieving political stability, including government stability. The issue of governmental stability is one of the important issues in Iraq, but it has not been achieved, as a result of several factors, including problems in political action, as the political process has not succeeded in leading Iraq to stability.