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.
There are many neutron sources in the universe that play an important role in the stellar slow neutron capture (s-process) nucleosynthesis. Fluorine-19 is a cosmically rare isotope that is generated in a series of reactions. The aim in this paper is to perform theoretical calculations to test the variance of neutron intensity generated within stellar conditions, especially in Asymptotic Giant Branch (AGB) stars, on the production of 19F isotope. EMPIRE II program has been utilized with the aid of many Matlab programs, and experimental comparisons have been made with NACRE II and Reaclib libraries. The results has shown that the high abundances of reactant nuclei responsible for ultimately generating
... Show MoreIn this study, polyester composites reinforced with pistachio shells powder (P.) with an average
diameter (150 – 200 μm) with different weight ratios (0.5%, 1%, 1.5%, 2%, and 2.5%) were
prepared to the resin. The Shore D hardness, thermal conductivity (K), and the glass transition
temperature (Tg) of the samples were examined. The results showed that the Shore D hardness
increases with the increase of the reinforcement ratio and its maximum value is (87.55) at (2.5%
P.) While the value of hardness at (0%) is (86.5). The thermal conductivity increases slightly with
the increase in the percentage of reinforcement and its maximum value is (0.213253 W/ m. K) at
(2.5% P.), while the value of K at (0% P.)
This research came with the aim of showing the impact of governance mechanisms on tax avoidance practices, and in light of this, the financial data of the joint stock companies (industrial, service, agricultural, and hotels) listed in the Iraq Stock Exchange amounting to (35) companies were collected during the period (2009-2020). Through the financial reports published on the market website, multiple linear regression analysis was used as a tool to study the relationship between variables, and (Eviews 12) program was used for analysis and hypothesis testing. To achieve the objectives of the research,(administrative ownership, board size, board independence, women's membership) was adopted as an indicator of the dimensions of governance, an
... Show More. Suppose that is the Cayley graph whose vertices are all elements of and two vertices and are adjacent if and only if . In this paper,we introduce the generalized Cayley graph denoted by which is a graph with a vertex set consisting of all column matrices in which all components are in and two vertices and are adjacent if and only if , where is a column matrix that each entry is the inverse of the similar entry of and is matrix with all entries in , is the transpose of and and m . We aim to provide some basic properties of the new graph and determine the structure of when is a complete graph for every , and n, m .
Research in Iraq has expanded in the field of material technology involving the properties of the lightweight concrete using natural aggregate. The use of the porcelinate aggregate in the production of structural light concrete has a wide objective
and requires a lot of research to become suitable for practical application. In this work metakaolin was used to improve compressive strength of lightweight porcelinate concrete which usually have a low compressive strength about 17 MPa . The effect of metakaolin on compressive, splitting tensile, flexure strengths and modulus of elasticity of lightweight porcelinate concrete have been investigated. Many experiments were carried out by replacing cement with different percentages of
met
This study investigates the ionic conduction dependence on the size of alkaline cations in gel polymer electrolytes based on double iodide can enhance by incorporating a salt having a bulky cation.
... Show MoreThe main goal of this paper is to study applications of the fractional calculus techniques for a certain subclass of multivalent analytic functions on Hilbert Space. Also, we obtain the coefficient estimates, extreme points, convex combination and hadamard product.