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.
Abstract
The increasing of some traded Agricultural crops prices coincide with the increasing of crude oil prices in global market since the beginning of 21st century which indicate the possibility of short run and long run causality relation between the imported economic variables. The study aims to analysis the causality effects between some of Agricultural crops prices imported by Iraq and the prices of crude oil and Iraq dinar exchange rate in global markets for period (2004:1 -2016:4) theory for developing the adequate price and economic police for Iraqi economic sector. The results show the existence of short- run and long- run between the eco
... Show MoreThis study focuses on cation and anion concentrations and their distribution in the Dibdibba aquifer in the Zubair area at Basra city, southern Iraq to assess the groundwater quality for the agricultural purpose. The physicochemical properties (TSS, Ec, pH, cation and anion concentrations) of the groundwater samples through
18 wells was measured. Results showed that the dominant groundwater type is Na, Mg, Ca-Chloride type. The Magnesium Hazard, Sodium Adsorption Ratio, Na%, total dissolved solid, Electrical conductivity and pH were used to assess the suitability of groundwater for irrigation purposes.. The assessment results indicate that the groundwater is characterized by no Mg-harmful, excellent
حزب العمال الكردستاني ودوره في تطوير القضية الكردية في تركيا من 1991-2013
The aim of this study was to investigate the disturbances of some liver enzymes like GPT and GOT level in different groups of women infected with toxoplasmosis. This study was performed on 600 apparently healthy women (pregnant, miscarriage and single) collected from different hospitals in Baghdad, AL-Yarmouk Teaching Hospital and Fatima AL-Zahra Hospital for Obstetric and children and Hay Hiteen clinic during November 2013 till April 2014. The detection of toxoplasmosis was done by a preliminary screening test LAT and the positive percentage was (29.55%), (30.36%) and (40.08%) for pregnant, miscarriage and single women respectively. While, the confirmation of positive results of LAT was done by ELISA-IgG and the results were (40%), (41.
... Show MoreBackground: Diabetic is a chronic systemic disorder of glucose metabolism. That could be diagnosed using fasting and/or random plasma glucose and Glycated Haemoglobin (HbA1c). Several biochemical and microbial alterations of saliva could affect dental caries occurrence and severity among diabetic patients. The aim of the present study was to assess the relation of salivary glucose with severity of dental caries and Mutans Streptococci, among uncontrolled and controlled diabetic groups in comparison with non-diabetic control group. Materials and Methods: The total sample composed of adults aged (18-22) years. Divided into 25 uncontrolled diabetic patients (HbA1c > 7), 25 controlled diabetic patients (HbA1c ≤ 7), in addition to 25 no
... Show MoreIn this paper Alx Ga1-x As:H films have been prepared by using new deposition method based on combination of flash- thermal evaporation technique. The thickness of our samples was about 300nm. The Al concentration was altered within the 0 x 40.
The results of X- ray diffraction analysis (XRD) confirmed the amorphous structure of all AlXGa1-x As:H films with x 40 and annealing temperature (Ta)<200°C. the temperature dependence of the DC conductivity GDC with various Al content has been measured for AlXGa1-x As:H films.
We have found that the thermal activation energy Ea depends of Al content and Ta, thus the value of Ea were approximately equal to half the value of optical gap.
A study on the treatment and reuse of oily wastewater generated from the process of fuel oil treatment of gas turbine power plant was performed. The feasibility of using hollow fiber ultrafiltration (UF) membrane and reverse osmosis (RO) membrane type polyamide thin-film composite in a pilot plant was investigated. Three different variables: pressure (0.5, 1, 1.5 and 2 bars), oil content (10, 20, 30 and 40 ppm), and temperature (15, 20, 30 and 40 ᵒC) were employed in the UF process while TDS was kept constant at 150 ppm. Four different variables: pressure (5, 6, 7 and 8 bar), oil content (2.5, 5, 7.5 and 10 ppm), total dissolved solids (TDS) (100, 200,300 and 400 ppm), and temperature (15, 20, 30 and 40 ᵒC) were mani
... Show MoreThis study evaluated the effect of spore suspension and fungal filtrate against different developmental stages of Tribolium castaneum third and fifth larval instars and adults. Two isolates of entomopathogenic fungus Metarhizium anisopliae were used (commercially (Met 52 EC), and domesticly). For the two isolates, the effectiveness of various conidial concentrations were (1 × 104 ; 1 × 106 ; 1 × 108 conidia/ ml) and various concentrations of fungal filtrate (100,75,50%) were evaluated. It is observed that the fungal filtrate at a concentration of 75% and the conidial concentration of 1 x 108 conidia /ml for both isolates were the most effective in causing the highest mortality rates to the third and fifth instar larva and adult
... Show MoreThis research involves the synthesis of conductive polymer includes: poly (N, Ndimethyl
aniline) on metal surface which is stainless steel 316 by using
electrochemical polymerization technique. Parameters of this research are voltage
rang, scan rate, number of cycles. The tests for corrosion protection of the polymer
coated and uncoated stainless steel substrate was investigated in artificial sea water
of 3.5% NaCl solution by tafel and potentiodynamic procedures. Fourier Transform
Infrared Spectroscopy (FTIR), UV-Visible absorption spectroscopy, Scanning
Electron Microscope (SEM) and Atomic Force Microscope (AFM) were used to
diagnose and describe the structure and morphology of the coating. Parameters of
corr
This study was conducted on five kinds of local soybean seeds (Ibaa, Hawija, Taqa.2, Lee74 and Hassan). The chemical analysis results showed that Hawija soybean has the highest percent of protein which was 38-08%, The amino acid percent was also higher than the other kinds(lysine, Thereonine and Tryptopham), and being 389,250,81 mg/gm nitrogen respectively Both amino acids were important for child nutrition. Hawija was selected, being the best for proteins and basic amino acids, and was utilized in preparation of the adjunct baby food formula. Eighteen formulas had been prepared by using soybean flour kind(Hawija), wheat flour kind (Abu gharib) and full fat powder milk (NIDO). Each formula contained 20% protein as recommended by F.A.O, W.
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