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.
Dam break is series phenomenon that can result in fatal consequences and loss of properties. Unfortunately, the observed consequences can only be available after the dam breaks. Therefore, it is important to anticipate what will happen prior to dam break to issue suitable warning and locate the possible risk areas. This study attempts to simulate the case of dam break in Blue Nile at Roseires dam and see its consequences downstream. Roseires dam lies at a distance of 630 km south of Khartoum, Sennar dam lies at about 260 km downstream of Roseires dam. In this study hydraulic model is developed based of Hydraulic Engineering Centre (HEC), River Analysis System (RAS), and HEC- RAS. The HEC-RAS based model is calibrated and validated usi
... Show MoreBackground: Fracture of different types of acrylic denture base is a common problem associated with dental prosthesis. Studies suggested that the repair strength may be improved by several means including surface treatment with chemical agents. The aim of the study was to evaluate the effect of surface treatment with acrybond-bonding agent and monomer on fractured denture base in respect to transverse, tensile and shear bond strength and evaluation of the mode of failure by light microscope. Materials and methods: Two hundred seventy specimens were prepared and divided into 3 groups according to the material used (regular conventional, rapid simplified and high impact) heat cure acrylic. The specimen in each groups were prepared specificall
... Show MoreThis experiment was performed to investigate the influence of different oils in the diets of laying quail on their egg quality characteristics. One hundred and twenty 7-wk old Japanese quails (Coturnix coturnix japonica) were allocated to four groups with three replicates containing 10 quail each (30 quail per each treatment group). They were fed for 13 weeks (including one week of adaptation period) on diets containing 3% oil from different sources, viz. either sunflower (T1), linseed (T2), maize (T3), or fish oil (T4). Inclusion the diet of laying quail with fish oil (T4) and maize oil (T2) resulted in significant increase with respect to egg weight, yolk weight, albumen weight, yolk diameter, yolk height, albumen diameter, albumen height
... Show MoreEffect of Chlorococcum humicola alcoholic algae extract was studied on the growth of, Pseudomonas aeruginosa, and Klebsiella pneumonia, which were isolated from contaminated water. The extract of Ch. humicola showed a high efficiency in reducing the numbers of the two types of bacteria. . The removal rate of K. pneumonia were 0.0, 48.4 and 57.0, The removal rate of P. aeruginosa were 63.1, 79.8 and 82.9% after24,48, 72 h respectively. The results improved that the K. pneumonia is more sensitive than P. aeruginosa for algae extract concentrations used in study ,and the beast effective time is 24h for the two bacterial species The aim of the study was to eliminate microorganisms using the Alcoholic algae extract. Especially P. aeruginosa and
... Show MoreBackground: The aim of the study was to evaluate the amount of changes in the horizontal and vertical maxillary arch dimensions measurements following the premature loss of primary molars. Materials and methods: The sample consist of (50) children with unilateral prematurely extracted either first or second primary molars at the mixed dentition stage. Results and Conclusions: Results shows that there was an increase in the vertical incisor to canine distance (A) with both premature loss of first & second primary molars due to distal movement of primary canines and at the same time there were a significant loss of space in the extraction space with premature loss of second primary molar due to a mesial movement of maxillary first permanent
... Show MoreAn approximate solution of the liner system of ntegral cquations fot both fredholm(SFIEs)and Volterra(SIES)types has been derived using taylor series expansion.The solusion is essentailly
Electrochemical corrosion of hydroxyapatite (HAP) coated performance depends on various parameters like applied potential, time, thickness and sintering temperature. Thus, the optimum parameters required for the development of stable HAP coatings was found by using electrophoretic deposition (EPD) technique. This study discusses the results obtained from open circuit potential-time measurements (OCP-time), potentiodynamic polarisation and immersion tests for all alloy samples done under varying experimental conditions, so that the optimum coating parameters can be established. The ageing studies of the coated samples were carried out by immersing them in Ringer’s solution for a period of 30 days indicates the importance of stable HAP c
... Show MoreThe research was performed in order to investigate the prevalence of Eimeria spp in buffalo. Coccidiosis, is a common livestock disease include water buffaloes and nothing is known about the most pathogenic species of Eimeria. Since the highest prevalence of oocyst shedding and incidence of disease occurs in buffalo calves less than one year of age. The omnipresent occurrence and negative effects of the infection on health and buffalo growth output are taken into account. Therefore, both farmers and veterinarians should pay greater attention to infections with Eimeria spp. And there is little analysis of data reported in Iraq and the world regarding Eimeria infection in river buffalo spp.
The current research aims to diagnose the nature of the relation between dynamic capabilities as an independent variable and competitive advantage as a respondent variable, and identify the role of each of them in achieving the required performance of the organizations and adapt to the rapid environmental changes. The research was applied to the Iraqi Cement State Company one of the formations of the Iraqi Ministry of Industry and Minerals, and based on the importance of the subject matter of the research and the importance of the research sample and company of inquiry, The researcher adopted the descriptive analytical method in completing his research. The sample of the research was Intention
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