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 aim of this research is to find out the influence of Daniel's model on the skills of the twenty-first century among the students of the scientific-fifth grade at the secondary and preparatory government morning schools for the academic year 2022- 2023. Two groups were chosen out of five groups for the fifth-scientific grade, one of which represents the experimental group that is taught by the Daniel model, and the other is the control group that is taught in the traditional method. The equivalence of the two research groups was verified with a set of variables. As for the research tool, a scale was developed by the researchers for the skills of the twenty-first century, in which they adopted the framework of the Partnership Organizat
... Show MoreBackground: The healing period for bone–implant contact takes 3–6 months or even longer. Application of Escherichia coli-derived recombinant human bone morphogenetic protein-2 (ErhBMP-2) to implant surfaces has been of great interest on osseointegration due to its osteoinductive potential. The objective of this study was to evaluate the effect of ErhBMP-2 on implant stability. Materials and methods: A total of 48 dental implants were inserted in 15 patients. Twenty four implants coated with 0.5 mg/ml ErhBMP-2 (study group). The other 24 implants were uncoated (control group). Each patient was received at least two dental implants at the same session. Both groups were followed with repeated implant stability measurements by me
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New two experiments of the three factors, in this study were constructed to investigate the effects, of the fixed variations to the box plot on subjects' judgments of the box lengths. These two experiments were constructed as an extension to the group B experiments, the ratio experiments the experiments with two variables carried out previously by Hussin, M.M. (1989, 2006, 2007). The first experiment box notch experiment, and the second experiment outlier values experiment. Subjects were asked to judge what percentage the shorter represented of the longer length in pairs of box lengths and give an estimate of percentage, one being a standard plot and the other being of a different box lengths and
... Show MoreThe CdSe pure films and doping with Cu (0.5, 1.5, 2.5, 4.0wt%) of thickness 0.9μm have been prepared by thermal evaporation technique on glass substrate. Annealing for all the prepared films have been achieved at 523K in vacuum to get good properties of the films. The effect of Cu concentration on some of the electrical properties such as D.C conductivity and Hall effect has been studied.
It has been found that the increase in Cu concentration caused increase in d.c conductivity for pure CdSe 3.75×10-4(Ω.cm)-1 at room temperatures to maximum value of 0.769(Ω.cm)-1 for 4wt%Cu.All films have shown two activation energies, where these value decreases with increasing doping ratio. The maximum value of activation energy was (0.319)eV f
The effect of heat treatment using different annealing temperatures on optical properties of bulk heterojunction blend (BHJ) Alq3: C60 thin films which are fabricated by the spin coating technique were investigated in this study. The films have been coated on a glass substrate with speed of 2000 rpm for one min and treated with different annealing temperature (373, 423 and 473) K under vacuum. The optical properties and the chemical bonds structure of blends as-deposited and heat treated have been studied by UV-Vis spectroscopic and Fourier Transform-Infra Red (FTIR) measurements respectively. The results of UV visible show that the optical energy gap decreasing with increasing the annealing temperature for the ratio (100:1) while decrea
... Show MoreThin films of Mn2O3 doped with Cu have been fabricated using the simplest and cheapest chemical spray pyrolysis technique onto a glass substrate heated up to 250 oC. Transmittance and absorptance spectra were studied in the wavelength range (300 -1100) nm. The average transmittance at low energy was about 60% and decrease with Cu doping, Optical constants like refractive index, extinction coefficient and dielectric constants (εr), (εi) are calculated and correlated with doping process.
The UN plans to achieve several development objectives by 2030. These objectives address global warming, a major issue. This method aims to improve sustainable accounting performance (AP). In this circumstance, AI is being applied in various fields, notably in economic, social, and environmental (ESE) domains. This research investigates how sustainable development (SD) influences AI methodologies and AP improvement. The research examined a sample of Iraqi banks listed on the Iraq Stock Exchange from 2014 to 2022. AI was measured by ATM and POS prevalence. A three-dimensional approach examined economic, social, and environmental (ESE) sustainability. Meanwhile, the performance of sustainable accounting was measured through the return on asse
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