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.
In Libya, there are multiple sources of pollution, one of which is animal waste. The anaerobic digestion (AD) of organic wastes to produce biogas has the advantage of producing valuable, renewable energy while reducing the environmental impact of these wastes. Cowmanure have the potential to produce biogas due to their high organic content. This study aimed to study different concentrations for the feedstock (1:1 and 2:1 cow manure: water v/v) to monitor which one gives higher biogas production. A plastic tank with a capacity of 72 liters and a feedstock volume of 60 liters was used to create a pilot scale. The biogas was analyzed using a GC device at the end of the experiment in the Zawiya Oil Refining Company. The result indicated that th
... Show MoreAs a result of the growth of economic, demographic and building activities in Iraq, that necessitates carrying out geotechnical investigations for the dune sand to study behavior of footings resting on these soils. To determine these properties and to assess the suitability of these materials for resting shallow foundation on it, an extensive laboratory testing program was carried out. Chemical tests were carried out to evaluate any possible effects of the mineralogical composition of the soil on behavior of foundation rested on dune sands.
Collapse tests were also conducted to trace any collapse potential. Loading tests were carried out for optimum water content and different shapes of footing. Loading test recommends manufacturing o
Background: Psoriatic arthritis is a type of arthritis that can often affect some patients who suffer from psoriasis. Approximately 40-50% of individuals with psoriatic arthritis have the HLA-B27 genotype
Objective: To investigate whether we could confirm the role of HLA-B27 alleles and psoriatic arthritis in Iraqi Arab Muslims patients.
Method: A cross sectional case control comparative study included thirty Iraqi Arab Muslims who had psoriatic arthritis that consulted the Dermatological and Rheumatological Department in AL-Kindy Teaching Hospital from November 2014 to June 2015. HLA-genotyping for HLA-B27 were assessed. A control group consisted of fifty-one healthy vol
... Show MoreAbstract
The research aims to shed light on the extent to which the practices of performance management in achieving organizational excellence in one of the formations and the Ministry of Finance (GCT). The importance of the selection of these organizations is that they occupies a large and exceptional importance in the national economy through income redistribution add it to cover a large part of the state budget revenues, these organizations possess functionally diverse cadre of them pregnant initial certification and other senior and he fairly stable To meet this target, and on the basis of the data search exploratory researcher built model hypothesis for the search included variable impressionist and
... Show MoreEnterotoxin of Vibrio cholerae was extracted by cooling centrifuge at 6.000 rpm for 30 minntes. and filtrated by using milipore filter (0.22 ?m). The effect of crude enterotoxin on phagocytosis was studied by measuring the phagocytic index for 20 blood sample which were collected from healthy people and treated with enterotoxin in addition to control samples. From the results we found that phagocytic index of blood sample which were treated with enterotoxin was 42.9% while the phagocytic index of control blood samples was 64%. This means that there is a negative effect for the enterotoxin resulted from vibrio choleaa on the activity of phagocytic index.
Hemipteran species of alfalfa plant surveyed in Abu Ghraib, Baghdad during the months of April, May and October of 2010. The study was registered, eight species belonging to eight genera and six families. The results showed that Deracoris sp. Kirschbaum,1855 and Campylomma diversicornis Reuter, 1878 the most abundant species while Lygaeus pandurus Scop. and Pyrrhocorius apterus (Linnaeus 1758) were the lowest during the study period.
the films of cdse pure and doped with copper ratio glass substrate effect od cucomcentration technique thikness doped with copper is an anonmg and the density of state increases
The possible effects of COVID-19 vaccines on reproductive health and male fertility in particular have been discussed intensely by the scientific community and the public since their introduction during the pandemic. On news outlets and social media platforms, many claims have been raised regarding the deleterious effects of COVID-19 vaccines on sperm quality without scientific evidence. In response to this emerging conflict, we designed this study to evaluate and assess the effect of the Pfizer-BioNTech mRNA COVID-19 vaccine on male fertility represented by the semen analysis parameters.
To explore the durability of some local species of wood to fungal deterioration among the
storage period, this research has conducted on three species Eufcalyptus cammaldulensis,
Juglans regia, presence of some genus of fungi; Aspergillus, Penicillium,Botryoderma,
Chaetomium, Phoma, Cladosporium and Pacilomyces in different intensities.
The two fungi Aspergillus and Penicillium appeared more dominants than others, therefore
they were chosen for the pathogenicity test. The results showed that the two species of fungi
preferred Juglans wood firstly were the size of infection was more than 10 times of any of the
other two woods. Eucalyptus showed similar response to that of Morus, but with Aspergillus
it was few bett