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Entry cost based on activity-based cost specifications and comparative study
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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.

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Publication Date
Mon Jun 01 2020
Journal Name
Iraqi Journal Of Physics
Prospect of CW Raman Laser in Silicon- on- Insulator Nano-Waveguides
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Numerical analysis predicts that continuous-wave (CW) Raman lasing is possible in Silicon-On-insulator (SOI) nano-waveguides, despite of presence of free carrier absorption. The scope of this paper lies on lasers for communication systems around 1550 nm wavelength. Two types of waveguide structures Strip and Rib waveguides have been incorporated. The waveguide structures have designed to be 220 nm in height. Three different widths of (350, 450, 1000) nm were studied. The dependence of lasing of the SOI Raman laser on effective carrier lifetime was discussed, produced by tow photon absorption. At telecommunication wavelength of 1550 nm, Raman lasing threshold was calculated to be 1.7 mW in Rib SOI waveguide with dimen
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Publication Date
Tue Sep 01 2015
Journal Name
Journal Of Engineering
Internal Convective Heat Transfer Effect on Iraqi Building Construction Cooling Load
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This work involves the calculation of the cooling load in Iraqi building constructions taking in account the effect of the convective heat transfer inside the buildings. ASHRAE assumptions are compared with the Fisher and Pedersen model of estimation of internal convective heat transfer coefficient when the high rate of ventilation from ceiling inlet configuration is used. Theoretical calculation of cooling load using the Radiant Time Series Method (RTSM) is implemented on the actual tested spaces. Also the theoretical calculated cooling loads are experimentally compared by measuring the cooling load in these tested spaces. The comparison appears that using the modified Fisher and Pedersen model when large ventilation ra

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Engineering
Absorber Diameter Effect on the Thermal Performance of Solar Steam Generator
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In this work, a convex lens concentrating solar collector is designed and manufactured locally by using 10 convex lenses (concentrator) of a diameter 10cm and one Copper absorber tube of a diameter 12.5mm and 1mm in thickness 1m length. Two axes manual Tracking system also constructed to track the sun continuously in two directions. The experiments are made on 17th of May 2015 in climatic conditions of Baghdad. The experimental data are fed to a computer program to solve the thermal performing equation, to find efficiency and actual useful energy. Then this data is used in numerical CFD software for three different absorber diameters (12.5 mm, 18.75 mm and 25 mm). From the results that obtained the maximum the

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Publication Date
Mon Jan 01 2018
Journal Name
Indian Journal Of Public Health Research & Development
Effects of Silver Nanoparticles on Biofilms of <i>Streptococcus</i> Spps
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Today technology using nanoparticle when treatment pathogentic microorganism and we focused on this here. It was found that the species of streptococcus used in present study were sensitive to erythromycin. In present study focusing biofilm formation by Streptococcus spp was evaluated. Species S. mutans was found that highest amount of biofilm compare with the other species. The aim of report effect (SNPs) on ability of biofilm form different species of streptococcus. The anti-biofilm effect of SNPs was in concentration dependent manner. The highest effect of SNP against biofilm formation was found the concentration 160 μg/ml, while the lowest effect was found the lowest used concentration (80 μg/ml) of SNPs. In vivo study revealed that s

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Publication Date
Mon Jun 26 2023
Journal Name
Asia-pacific Journal Of Chemical Engineering
Sustainable environment through using porous materials: A review on wastewater treatment
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Abstract<p>Porous materials play an important role in creating a sustainable environment by improving wastewater treatment's efficacy. Porous materials, including adsorbents or ion exchangers, catalysts, metal–organic frameworks, composites, carbon materials, and membranes, have widespread applications in treating wastewater and air pollution. This review examines recent developments in porous materials, focusing on their effectiveness for different wastewater pollutants. Specifically, they can treat a wide range of water contaminants, and many remove over 95% of targeted contaminants. Recent advancements include a wider range of adsorption options, heterogeneous catalysis, a new UV/H<sub>2</sub>O<j></j></p> ... Show More
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Publication Date
Thu Jul 03 2014
Journal Name
International Journal Of Academic Research In Economics And Management Sciences
The impact of PBL on Undergraduate Physics Students' Understanding of Thermodynamics
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Lecture method is still need to a part of PBL in order to explain the difficult and abstract concepts in all fields of physics particularly thermodynamics. Introducing and promoting PBL in the lecture method is wise step for innovation in teaching and learning. The objective of this study is to compare the effects of using three methods: problem-based learning (PBL), PBL with lecture method, and conventional teaching on undergraduate physics students’ understanding of thermodynamics. The actual sample size comprises of 122 students, who were selected randomly from the Physics Department, College of Education in Iraq in the academic year 2011-2012. In this study, the pre- and post-test were done and the instruments were administered to the

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Community Perception on Smart Engagement: Case of Kubang Pasu Local Government
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Implementing smart community engagement should consider careful planning and collaboration with numerous stakeholders, including the community. The technology and program must be designed to frame its purpose and should link back to specific goals of implementing smart community engagement. Digital services do not guarantee a smart engagement between the community and the local government. This is the case for the Kubang Pasu local government where several online services have been provided in their attempt to implement the smart community concept. However, understanding on the preferences of features and requirements of existing web-based systems and the impact of these systems is lacking. Therefore, a perception study needs to be condu

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Effectiveness of fishbowl strategy on intermediate students’ achievement in geography subject
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The aim of this study is to examine the effectiveness of fishbowl strategy as one of the effective learning strategies for intermediate students’ achievement in geography subject. To do this, three classes of second intermediate were chosen from Noor Al-Mustafa School for academic years (2015-2016). (64) Student were selected as a sample that distributed into two equal groups: experimental and control group. The research used the achievement test as an instrument to come up with the finding of the study. The experiment began on Tuesday 13th of October 2015 and ended on Tuesday 5th January 2016. Through this time, the researcher taught them the first and second chapter in geography of Arab homeland using fishbowl s

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Publication Date
Sat Apr 06 2024
Journal Name
Indian Journal Of Physics
Investigating the effect of alternating voltage frequency on plasma jet parameters
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Publication Date
Mon Jan 01 2018
Journal Name
Ournal Of Advanced Research In Dynamical And Control System
Effect of magnetic field on peristaltic transport of bingham plastic fluid
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