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 research aims to build a training program to develop some executive functions for kindergarten children. To achieve this goal, the two researchers built the program according to the following steps:
1. Determining the general objective of the program.
2. Determining the behavioral objectives of the program.
3. Determining the included content in the program.
4. Implementing the content of the activities of the program.
5. Evaluating the Program.
The program included (12) training activities, the training activities included several items: the title of the activity, the time of implementation of the activity, the general objective of the activity, the procedural behavioral objective, the means and tools u
This paper deals with prediction the effect of soil remoulding (smear) on the ultimate bearing capacity of driven piles. The proposed method based on detecting the decrease in ultimate bearing capacity of the pile shaft (excluding the share of pile tip) after sliding downward. This was done via conducting an experimental study on three installed R.C piles in a sandy clayey silt soil. The piles were installed so that a gap space is left between its tip and the base of borehole. The piles were tested for ultimate bearing capacity
according to ASTM D1143 in three stages. Between each two stages the pile was jacked inside the borehole until a sliding of about 200mm is achieved to simulate the soil remoulding due to actual pile driving. T
Abstract Study aim: to assess the influence of care burden for children with leukemia on their mothers` psychosocial status. Methodology: A Descriptive study, conducted at two pediatric hospitals in Baghdad city. A purposive sample of (60) mothers was participated in the study after obtaining their consent form. The instrument of the study was used to assess mothers` psychosocial status in addition to their sociodemographic characteristics. The data was processed and statistically analysed by SPSS program version 23. Result: the result of the study showed mothers have (81%) in self esteem, (77%) in psychosocial distress, (80%) for social interaction, and (76%) for social isolation. There were association between mothers` psychosocial status
... Show MoreIn this paper, the experiments were carried out in laboratory flotation cell treating solid fines. The effect of variables such as collector oil dosage, pine oil dosage and solid content of the feed slurry have been investigated on the flotation characteristics of low rank coal. Attempts have also been made to develop some empirical Eq. to predict the yield and ash content of concentrate with the operating variables, solids concentration, collector oil dosage, and pine oil dosage, to estimate the recovery at any operating conditions. The calculated results obtained from regression equation by correlating the variables with the yield and ash content of concentrate have been compared to study whether calculated values match closely with th
... Show MoreBixSb2-xTe3 alloys with different ratios of Bi (x=0, 0.1, 0.3, 0.5, and 2) have been prepared, Thin films of these alloys were prepared using thermal evaporation method under vacuum of 10-5 Torr on glass substrates at room temperature with different deposition rate (0.16, 0.5, 0.83) nm/sec for thickness (100, 300, 500) respectively. The X–ray diffraction measurements for BixSb2-xTe3 bulk and thin films indicate the polycrystalline structure with a strong intensity of peak of plane (015) preferred orientation with additional peaks, (0015) and (1010 ) reflections planes, which is meaning that all films present a very good texture along the (015) plane axis at different intensities for each thin film for different thickness. AFM measureme
... Show MoreAtenolol is one of beta-adrenergic receptor blocking agent. It is widely used for the treatment of hypertension as a selective antihypertensive drug. But long term usage of atenolol may cause one of the cardiovascular diseases like myocardial infarction. To prove the relationship between atenolol and cardiovascular disease, measurement of creatinekinase-MB as a diagnostic indicator in early and long term usage of this drug by hypertensive patients is recommended. A comparative study was conducted in Al-Yarmouk Teaching Hospital–Emergency Department- on 30 hypertensive patients using atenolol. They were divided into (2) groups A and B according to the duration of the drug usage. Group A- (15) patients with a mean age (56
... Show MoreThis study was undertaken to provide more insight on the optimum injection temperature used for the production of PE crates, thereby saving time and money, and improving part quality. The work included processing trails of HDPE crates in an injection
molding machine at five temperatures ranged from 220 to 300°C. Both Rheological and mechanical characterization was conducted in order to understand the effect of injection temperature on the properties of crates. Oven aging was also applied for (4 weeks) to evaluate the long-term thermal stability. The results revealed that producing the crates at a temperature range of (260-280 °C) gives the best rheological and mechanical result. The lowest drop in thermal stability has been observed
The present work aimed to study the SiO2μPs, and NPs effect on the biodegradability of St/PVA blends. The samples were prepared by casting method as PVA, St/PVA blends with different concentrations (30, 40, 50, and 60 %). FTIR test was carried out for the samples preparation. The results proved some changes which might be related to changing in crystallinity of St/PVA matrix as well as physical incorporation of SiO2 μPs, and NPs addition. The enzymatic test and water uptake results proved that increase in weight loss with increases of starch ratio. The lowest weight loss was PVA; the highest weight loss is 60% St/PVA whereas the lowest weight loss is 30%St/PVA for blends involved. SiO2μPs (753.7 nm), and NPs (263.1 nm) were added at d
... Show MoreAbstract
The current research aims to know the reality of the research's coefficients, to know correlation and effectiveness between the organizational Agility and high performance . The current research has been applied on the official banks , including a sample of senior administration members (120) ; besides , the research has used questionnaire that being considered as the main tool for gathering information and data . It includes 59 questions in addition to the personal interviews program as to support the questionnaire and to fulfill a great deal of reality. It has been anal
... Show MoreWhen the drawdown pressure amounts to a value below the dew point pressure, a minor droplet of condensate is shaped and accumulated in the close area of wellbore. As the accumulation happens, the saturation of the liquid will grow and a reduction in gas relative permeability will happen, therefore it will affect the productivity. Generally, condensate baking problem in gas wells is being deliberated and studied and numerous techniques have been suggested to solve the problem. The studying of condensate banking dynamics is essential to evaluate the productivity and behavior of the wells of the gas fields.