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.
Concrete pavements are essential to modern infrastructure, but their low tensile and flexural strengths can cause cracking and shrinkage. This study evaluates fiber reinforcement with steel and carbon fibers in various combinations to improve rigid pavement performance. Six concrete mixes were tested: a control mix with no fiber, a mix with 1% steel fiber (SF1%), a mix with 1% carbon fiber (CF1%), and three hybrid mixes with 1% fiber content: 0.75% steel /0.25% carbon fiber (SF0.75CF0.25), 0.25% steel /0.75% carbon fiber (SF0.25CF0.75), and 0.5% steel /0.5% carbon fiber ((SF0.5CF0.5). Laboratory experiments including compressive, flexural, and splitting tensile strength tests were conducted at 7, 28, and 90 days, while Finite Element Analys
... Show MoreSuccessfully, theoretical equations were established to study the effect of solvent polarities on the electron current density, fill factor and efficiencies of Tris (8-hydroxy) quinoline aluminum (Alq3)/ ZnO solar cells. Three different solvents studied in this theoretical works, namely 1-propanol, ethanol and acetonitrile. The quantum model of transition energy in donor–acceptor system was used to derive a current formula. After that, it has been used to calculate the fill factor and the efficiency of the solar cell. The calculations indicated that the efficiency of the solar cell is influenced by the polarity of solvents. The best performance was for the solar cell based on acetonitrile as a solvent with electron current density of (5.0
... Show MoreReservoir simulation models are utilized by oil and gas companies with a purpose to develop fields. Expansions and improvements in simulation software have lessened the time to develop a model. Simulating the reservoir aims to realize fluid flow, physical, and chemical procedures happening in a hydrocarbon reservoir adequately well for the reason of improving hydrocarbon recovery under various working stipulations. Grid-orientation effects are complicated problem in numerical reservoir simulation. These influences were coming when utilized of numerical utilization mechanism to conditions characterizing physically inconstant displacement procedure. These impacts happen in an assortment
The influence of the grounded electrode area on the ignition voltage in capcitively coupled radio frequency discharge at 13.56 MHz in argon gas is studied experimentally. The results indicate a systematic decrease of the breakdown voltage with increasing grounded electrode area for the same pd value. Results show that the secondary ionization coefficient γ increases with the increase of grounded electrode area. Furthermore, results also the discharge current at the breakdown voltage increases almost linearly with the increase of electrode area suggesting an almost constant current density.
Background: Moral distress, as one of the most important issues in the nursing profession, can negatively affect the healthcare system Objectives: To examine the effect of moral distress on decision making. Methodology: A descriptive cross-sectional study a non-probability sampling method was used and a total sample collected was (126) ICU nurses Result: Moral distress among ICUs nurses were moderate and decision making was good Conclusion: Although nurses in ICUs perceive good decision making but suffered from moderate MD which affected their decision making. MD is still an important issue that nurses may face in ICUs Conclusion: Although nurses in ICUs perceive good decision making but suffered from moderate MD which affected the
... Show MoreThis paper is devoted to investigate experimentally and theoretically the structural behavior of reinforced concrete hollow beams which have internal transverse ribs under effect of shear. The number of the internal ribs is the major variable adopted in this research, while, the other variables are kept constant for all tested specimens. The experimental part includes poured and test of four (200x300x1200mm) beam specimens, three of these specimens were hollow with different locations of internal ribs and one of them was solid. The experimental results indicated that the shear strength are increased (33%) to (60%) for beams containing internal ribs in comparison with reference beam. Also, the change of beam state from ho
... Show MoreThe choice of gate dielectric materials is fundamental for organic field effect transistors (OFET), integrated circuits, and several electronic applications. The operation of the OFET depends on two essential parameters: the insulation between the semiconductor layer and the gate electrode and the capacitance of the insulator. In this work, the electrical behavior of a pentacene-based OFET with a top contact / bottom gate was studied. Organic polyvinyl alcohol (PVA) and inorganic hafnium oxide (HfO2) were chosen as gate dielectric materials to lower the operation voltage to achieve the next generation of electronic applications. In this study, the performance of the OFET was studied using monolayer and bilayer gate insulators.
... 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 sug
Sewage pumping stations are considered an important part of any sewerage system. Pumps failure in these stations means that the pumps are unable to work at the design requirement (flow capacity and head) and that may cause sewer overflow and flooding leading to sewer deterioration. In this paper, two main sewage pumping stations in Baghdad city were selected as case studies, Al- Habibia and Al-Ghazali located on Zublin trunk sewer 3000 mm and Baghdad trunk sewer 1200-2100 respectively. This study focused mainly on the operation of main sewage pumping stations and their effect, both directly and indirectly, on changing hydraulic properties, which leads to an increase in the deterioration of sewage pipes. The hydraulic analysis was co
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