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 civil engineering field currently focus on sustainable development. It is important to develop new sustainable and economic generations of concrete, using eco-friendly materials in the construction industry with a fair amount of costs and minimizing the impact upon the environment by reducing CO2 emissions from the cement industry as a whole while still obtaining high cement quality and strength. The main objective of this research is to clarify the mechanical behavior and ability to use Portland limestone cement in producing self compacted concrete, due to the beneficious effec of the limestone cement economically and enviromently. The research investigates the effect of using steel and polymer meshs as reinforcement, where the results
... Show MoreIn this study, the harvest of maize silage with the cross double row sowing method were tested with a single row disc silage machine in two different PTO applications (540 and 540E min-1) and at two different working speeds v1, v2 (1.8 and 2.5 km h-1). The possibilities of harvesting with a single row machine were revealed, and performance characteristics such as hourly fuel consumption, field-product fuel consumption and PTO power consumption were determined in the trials. The best results in terms of hourly fuel consumption and PTO power consumption were determined in the 540E PTO application and V1 working speed. When the fuel consumption of the field-product is evaluated, it is obtained with V2 working speed and 540E PTO application. As
... Show MoreOver the last few decades, fiber reinforced polymer (FRP) has been increasingly used in strengthening different structural concrete members. The main objective of this research is to study the influence of curvature on the performance of curved soffit reinforced concrete (RC) bridge girders that have been strengthened with carbon fiber reinforced polymers (CFRP). This experimental program was designed to evaluate the effect of concavity and soffit curvature on the CFRP laminate utilization and load capacity, compared to flat soffit RC beams strengthened with the same CFRP system. Accordingly, five beams, 2.7 m in length and having the same degree of soffit curvature (20 mm per 1 meter
Background: This study aimed to assess the effect of tooth shape ratio on mandibular incisor arrangement. Materials and methods: The sample included dental casts of some dental students and orthodontic patients having Class I dental and skeletal patterns with normal occlusion and severe crowding. The sample was divided into two groups according to the severity of crowding into: group I had Class I normal occlusion with mild or no crowded mandibular dentition and group II had Class I malocclusion with severe crowded mandibular dentition. Each group comprising of 40 subjects (20 males and 20 females). The mesio-distal and facio-lingual crown diameters were measured manually for each cast using modified vernier caliper gauge. Descriptive sta
... Show MoreThis study was conducted to evaluate the efficacy of Saccharomyces cerevesiae as a growth promoting agent in tomato. Soaking the seeds in yeast suspension at 5 g/L for 12h increased germination percentage, root length, root fresh and dry weight, plant height, foliage fresh and dry weight, attained 88.5% ; 8.1 cm ; 84.3 mg ; 7.03 mg ; 10.75 cm ; 839 mg and 37.75 mg compared with 80% ; 5.33 cm ; 39 mg ; 4.8 mg ; 7.35 cm ; 608 mg and 25.5 mg in seedlings grown from non treated seeds respectively. Similar results were obtained with seedling from seeds soaked in S. cerevesiae filtrate for 12 hrs. with values of 77.5% ; 6.875 cm ; 91.5 mg ; 7.5 mg ; 9.5 cm ; 777 mg and 40.35 mg compared to 66% ; 5.8 cm ; 57.7 mg ; 5.03 mg ; 5.9 cm ; 493 mg
... Show MoreOver the last few decades, fiber reinforced polymer (FRP) has been increasingly used in strengthening different structural concrete members. The main objective of this research is to study the influence of curvature on the performance of curved soffit reinforced concrete (RC) bridge girders that have been strengthened with carbon fiber reinforced polymers (CFRP). This experimental program was designed to evaluate the effect of concavity and soffit curvature on the CFRP laminate utilization and load capacity, compared to flat soffit RC beams strengthened with the same CFRP system. Accordingly, five beams, 2.7 m in length and having the same degree of soffit curvature (20 mm per 1 meter
A batch adsorption system was applied to study the adsorption of methylene blue from aqueous solution by Iraqi bentonite and treated bentonite with different amount of zinc oxide (ZnO). The adsorption capacities of methylene blue onto bentonite were evaluated. The equilibrium between liquid and solid phase was described by Langmuir model better than the Freundlich model. Langmuir and Freundlich constants have been determined. The separation factor or equilibrium parameter, RL which is used to predict if an adsorption system is favourable or unfavourable was calculated for all cases.
يشهد العالم تقدما في كافة مجالات الحياة المختلفة وتزداد الحياة صعوبة يوما بعد يوم, ويزداد البحث في كافة المجالات التي تعمل على خدمة الإنسان ولقد طال هذا التقدم النشاط الرياضي ,فقد يكون لتطور التدريب الرياضي وتنوع أساليبه الدور الكبير في تحقيق اللياقة البدنية التي تعد إحدى أهم الأهداف التي يرمي إليها الدرس في كلية التربية الرياضية . واللياقة البدنية تستمد أهميتها من كونها إحدى مكونات اللياقة الشاملة التي بدو
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