There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

he Orthogonal Frequency Division Multiplexing is a promising technology for the Next Generation Networks. This technique was selected because of the flexibility for the various parameters, high spectral efficiency, and immunity to ISI. The OFDM technique suffers from significant digital signal processing, especially inside the Inverse/ Fast Fourier Transform IFFT/FFT. This part is used to perform the orthogonality/De-orthogonality between the subcarriers which the important part of the OFDM system. Therefore, it is important to understand the parameter effects on the increase or to decrease the FPGA power consumption for the IFFT/FFT. This thesis is focusing on the FPGA power consumption of the IFFT/FFT uses in the OFDM system. This researc

The In this experimental study, natural stone powder was utilized to improve a cohesive soil’s compaction and strength properties. According to the significant availability of limestone in the globe, it has been chosen for the purpose of the study, in addition to considering the existing rock industry massive waste. Stone powder was used in percentages of 4, 8, 12, 16% replaced from the soil weight in dry state. Some of cohesive soil’s consistency, shear, and compaction properties were depicted after improvement. The outcomes yielded in significant amendments in the experimented geotechnical properties after stone powder addition considering 60 days curing period. Cohesion and friction angle were notably increased by

Many image processing and machine learning applications require sufficient image feature selection and representation. This can be achieved by imitating human ability to process visual information. One such ability is that human eyes are much more sensitive to changes in the intensity (luminance) than the color information. In this paper, we present how to exploit luminance information, organized in a pyramid structure, to transfer properties between two images. Two applications are presented to demonstrate the results of using luminance channel in the similarity metric of two images. These are image generation; where a target image is to be generated from a source one, and image colorization; where color information is to be browsed from o

The radial wave functions of the cosh potential within the three-body model of (Core+ 2n) have been employed to investigate the ground state properties such as the proton, neutron and matter densities and the associated rms radii of neutron-rich 6He, 11Li, 14Be, and 17B exotic nuclei. The density distributions of the core and two valence (halo) neutrons are described by the radial wave functions of the cosh potential. The obtained results provide the halo structure of the above exotic nuclei. Elastic electron scattering form factors of these halo nuclei are studied by the plane-wave Born approximation.

The extraction of Cupressus sempervirens L. or cypress essential oil was studied in this paper. This cypress oil was extracted by using the hydro-distillation method, using a clevenger apparatus. Cupressus sempervirens L. leaves were collected from Hit city in Al-Anbar province – Iraq. The influences of three important parameters on the process of oil extraction; water which used as a solvent to the solid ratio (5:1 and 14:1 (ml solvent/g plant), temperature (30 to 100 °C) and processing time, were examined to obtain the best processing conditions to achieve the maximum yield of the essential oil. Also, the mathematical model was described to calculate the mass transfer coefficient. Therefore, the best conditions, that were obtained in

Kinetic and mechanism studies of the oxidation of oxalic acid by Cerium sulphate have been carried out in acid medium sulphuric acid. The uv- vis. Spectrophotometric technique was used to follow up the reaction and the selected wavelength to be followed was 320 nm. The kinetic study showed that the order of reaction is first order in Ce(IV) and fractional in oxalic acid. The effect of using different concentration of sulphuric acid on the rate of the reaction has been studied a and it was found that the rate decreased with increasing the acid concentration. Classical organic tests was used to identify the product of the oxidation reaction, the product was just bubbles of CO₂.

134 samples of plants and animals wastes were taken from three different regions outside Baghdad and three different regions in Baghdad. 24 cellulolytic isolates fungi AO, C1, TH1, AN1, R1, TV, PG, AF, B1, L1, AP, TH, AP1, AN3, AO2, A, A1, C, F, AO1, C2, F1, CL and AP2 independent were chosen out of 48 selected fungi. The best optimal conditions for growth were 30ºC and pH 7. The isolates were identified and screened according to the colony diameter, biomass and density of spores in addition of capability to produce the hydrolytic enzymes for cellulose.

Electrodeposition of metal oxides on graphite electrodes can improve their ability to remove organic substances. In this work, multicomponent oxides of Mn, Co, and Ni were electrochemically deposited on both the anode and cathode of graphite electrodes to enhance their performance in removing phenol. Formation of the deposit was achieved within 2 h in current densities of 20, 25, 30, and 35 mA/cm2 for better composite properties. The deposited layer was characterized by testing the surface structure, morphology, composition, and roughness. X-ray diffraction (XRD), scanning electron microscopy (SEM), energy dispersive X-ray (EDX), and Atomic force microscopy (AFM) techniques facilitated these tests. The composite electrodes have synthesized