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 this paper solar radiation was studied over a region of Baghdad (Latitude 33.3o and longitude 44.4o). The two parts of global solar radiation: diffuse and direct solar radiation were estimated depending on the clearance index of measured data (Average Monthly mean global solar radiation). Metrological data of measured (average monthly mean diffuse and direct solar radiation) were used to comparison the results and show the agreement between them. Results are determined by applying Liu and Jordan two models (1960). Excel 2007program is used in calculation, graphics and comparison the results.
Abstract
The study aimed to prepare a practical guide for procedures for auditing the strategies of municipal institutions in achieving sustainable development by adopting the idea of the audit matrix through which a classified report is prepared according to the dimensions of sustainable development, by preparing a specialized audit program for the purpose of auditing strategies for achieving sustainable development and emptying the results of the application of each of the paragraphs The program in the audit matrix that was prepared for the purpose of determining the impact of each observation and linkin
... Show MoreBeing the meeting points of the world different languages and out of a scholarly perspective, comparative literature represents a cultural leap as well as an artistic and intellectual development or a global literary movement of both prose and poetry. Such homogenous literary structure requires a systematic and coherent study of the literary output of the people different cultures and civilizations. It also represents the theoretical approach of the present study that debates a systematic comparison between Ghassan Kanafani’s All That's Left to You and William Faulkner’s. The Sound and the Fury. Within the perspective of the descriptive analysis approach, the present paper discusses th
... Show MoreArab translators have always paid great attention to the translation of the Persian literary genres, in particular, contemporary Iranian novels. They have always translated for the most prominent Iranian novelists such as Jalal Al Ahmad, Sadiq Hidayat, Mahmoud Dowlatabadi, Bozorg Alavi, Ismail Fasih, Houshang Golshiri, Gholam-Hossein Saedi, Simin Daneshvar, Sadiq Chubak, Samad Behrangi and others that have succeeded in perfectly picturing the Iranian society.
Within the perspectives of Arab translators and by using the descriptive - analytical approach, the present study provides an analytical study of the translation into Arabic some of the modern Persian novels. Moreove
... Show MoreLiterary works include, for the most part, text thresholds, which are the first entry into reading them and understanding their connotations, and (literary works) vary according to text thresholds, some of which are limited to the title and on the cover page only, and others, in addition to these two thresholds, are based on the dedication threshold too, and others ...
This study takes the story of "Mamo Zain" of the poet Ahmed Al-Khani and his translator Sheikh Muhammad Ramadan Al-Bouti as the field of study, as it is a unique literary work, which included a number of textual thresholds which supported each other and cooperated with the content of the work.
The threshold of dedication in the story of "Mamo Zain" was a spee
... Show MoreYucca gloriosa Variegata L. is a stemless. The whole plant of Y. gloriosa L. has vast medicinal uses. TheNative Americans and North New Mexico used a tea from the leaves and roots to treat asthma, headache,wound healing. As well as it was being consumed as daily dietary. All part of Y. gloriosa L. is rich in saponinsteroidal glycosides. Saponin extracts are well-known to be highly toxic. Hence, present study was carriedout to investigate the toxicity of saponin and estimate the LD50 value which helps in determining the safedose range for the drug that be used, as well as to determine hematological aspects and examine histologicaleffect. Different concentrations of saponin extract were injected into male mice (10,000, 8000, 6000, 400
... Show MoreKey-frame selection plays an important role in facial expression recognition systems. It helps in selecting the most representative frames that capture the different poses of the face. The effect of the number of selected keyframes has been studied in this paper to find its impact on the final accuracy of the emotion recognition system. Dynamic and static information is employed to select the most effective key-frames of the facial video with a short response time. Firstly, the absolute difference between the successive frames is used to reduce the number of frames and select the candidate ones which then contribute to the clustering process. The static-based information of the reduced sets of frames is then given to the fuzzy C-Means algor
... Show MoreThis study aims to observe the effect of melatonin implantation and exposure to different light colors and their interaction on productive in local Iraqi chicken. This study was conducted at the poultry farm of the Department of Animal Production/College of Agriculture/University of Baghdad/Abu Ghraib, on 252 birds (180 females and 72 males). The birds were divided into three sections (white, red and green) each section contains two lines, one of which has been planted melatonin under the skin of the neck of birds and the other has not been planted hormone. The results of the study showed significant improvement in productive traits such as egg proportion rate, egg weight, cumulative eggs number, egg mass and feed conversion rate. That the
... Show MoreScleral acrylic resin is widely used to synthesize ocular prosthesis. However, the properties of this material change over time, thus requiring the prosthesis to be refabricated. Many studies were conducted to improve these properties by reinforcing this material with nanoparticles. This study aims to evaluate the effect of silver nanoparticle powder on the mechanical properties (transverse flexural strength, impact strength, shear bond strength, surface microhardness, and surface roughness) of scleral acrylic resin used for ocular prostheses. Two concentrations were selected from the pilot study and evaluated for their effects on scleral acrylic resin properties. According to the pilot study, 0.01 and 0.02wt% AgNPs powder improved
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