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.
Estimations of average crash density as a function of traffic elements and characteristics can be used for making good decisions relating to planning, designing, operating, and maintaining roadway networks. This study describes the relationships between total, collision, turnover, and runover accident densities with factors such as hourly traffic flow and average spot speed on multilane rural highways in Iraq. The study is based on data collected from two sources: police stations and traffic surveys. Three highways are selected in Wassit governorate as a case study to cover the studied locations of the accidents. Three highways are selected in Wassit governorate as a case study to cover the studied locations of the accidents. The se
... Show MoreThe presentwork is a theoretical study in the field of charged particle optics. It concentrates on the design of electrostatic enzil lens for focusing charge particles beams, using inverse method in designingthe electrostatic lens. The paraxial ray equation was solved to obtain the trajectory of the particles, the optical properties such as the focal length and spherical and chromatic aberration coefficients were determined. The shape of the electrode of the electrostatic lens were determined by solving poison equation and the results showed low values of spherical and chromatic aberrations, which are considered as good criteria for good design.
This work aim to study the effect of silver nanoparticles on fluorescence intensity of Coumarin 480 dye by using the sandwiches technique where AgNP layer had been separated from C480 layer by different type of materials such as silica, PMMA polymer and PVA polymer layer. Silver nanoparticles had been prepared by the chemical reduction method so the AgNP layer coating had been done by hot rotation liquid method. The optical properties of prepared samples had been tested by using UV-VIS absorption spectrophotometer and Fluorescence spectrophotometer. Morphology, average size and the structure of nanoparticles were estimated using AFM, SEM testes
Cadastral maps are the main documents of ownership and plots of land, as it contribute to preserving the property rights of individuals and institutions. It indicates the size and shape of each parcel and reveals geographic relationships that affect property value. The Iraqi cadastral maps are in old coordinate system AL-nahrwan 1934 and lambert conformal conic projection. Therefore these maps are old and unfit for use. The main objective of this paper is to investigate the effect of cartographic properties on updating cadastral maps. This depends on studying the effect of conversion the projection and the datum of the cadastral maps of the study area from (datum: nahrwan34, projection: lambert confo
The aim of this research is to study the effect of high concentrations of salts, pressure and temperature on the performance of the RO membrane with time. Four different (Na2CO3) concentrations (5000, 15000, 25000 and 35000) ppm and various pressures such as (1, 3 and 5) bars at different temperatures of the feed solution (i.e., 25, 35 and 45) ◦C were used in this work. It was found that, as the concentration of salt and feed temperatures increase, the rejection of the salt decrease. While the salt rejection of the membranes increases with increase of transmembrane pressure.
The process of discovering pharmaceuticals is of great importance in our contemporary life, in a way that without life becomes almost impossible, as this process is the first building block in the field of pharmaceutical industries to search for new methods and means of treatment and treatment. But in fact, the fact that talking about this process is not that simple and easy, because this process is complicated and difficult in a way that makes it take a time range that in some cases reaches what is permissible ten years to reach a chemical formula that can be used later in the manufacturing process Pharmacokinetics, and during this long period of time, this process will have a set of effects, some of which are specific to the researcher di
... Show MoreElbow stiffness is hard to treat and commonly resulted from trauma or degenerative arthritis. This study aimed to demonstrate the effectiveness of using ultrasound therapy in management of stiff elbow joint resulted from several etiological factors. A total number of 42 patients (35 male and 7 female) allocated randomly from the Department of Physiotherapy at Al-yarmouk Teaching Hospital during 2013. Each patient examined physically by physiotherapist taking in consideration the measurement of the joint movement angle using goniometer in flexion and the extension, and the pain score using visual analogue scale (VAS). Ultrasound therapy initiated thrice weekly for two weeks. At the time of entry, the means degree of flexion and extension
... Show MoreIn this paper the effect of mixing TiO2 nanoparticles with epoxy resin is studied. The TiO2 nanoparticles would be synthesis and characterized by scanning electron microscopy (SEM), XRD FTIR, for two particle sizes of 50 and 25 nm. The thermal conductivity is measured with and without composite epoxy resin; the results showed that the thermal conductivity was increased as nanoparticle concentration increased too. The thermal conductivity was increased as particle size decreased.
Asphalt binder is a thermoplastic material that conducts as an elastic solid at lower service temperatures or throughout fast loading rate. At a high temperature or slow rate of loading, asphalt binder conducts as a different liquid. The classical duplication generates a required to assess the mechanical properties of asphalt concrete at the anticipated service temperature to reduce the stress cracking, which happens at lower temperatures, fatigue, and the plastic deformation at higher temperatures (rutting). In this study, an achievement was made to assess the effect of temperature on the mechanical characteristics of asphalt concrete mixes. A total of 132 asphalt concrete samples were attended utilizing two asphalt cement grades (40-50) a
... Show MoreThis study focused on extracting the outer membrane nanovesicles (OMVs) from Escherichia coli BE2 (EC- OMVs) by ultracentrifugation, and the yield was 2.3mg/ml. This was followed by purification with gel filtration chromatography using Sephadex G-150, which was 2mg/ml. The morphology and size of purified EC-OMVs were confirmed by transmission electron microscopy (TEM) at 40-200 nm. The nature of functional groups in the vesicle vesicle was determined by Fourier transforms infrared spectroscopy (FT-IR) analysis. The antitumor activity of EC-OMVs was conducted in vitro by MTT assay in human ovarian (OV33) cancer cell line at 24,48 and 96hrs. The cytotoxicity test showed high susceptibility to the vesicles in ovarian compared to normal
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