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 th

In the present study, MCM-41 was synthesis as a carrier for poorly drugs soluble in water, by the sol-gel technique. Textural and chemical characterizations of MCM-41 were carried out by X-ray diffraction (XRD), Fourier transform infrared (FTIR), scanning electron microscope (SEM), and thermal gravimetric analysis (TGA). The experimental results were analyzed mesoporous carriers MCM-41. With maximum drug loading efficiency in MCM-41 determined to be 90.74%. The NYS released was prudently studied in simulated body fluid (SBF) pH 7.4 and the results proved that the release of NYS from MCM-41 was (87.79%) after 18 hr. The data of NYS released was found to be submitted a Weibull model with a correlation coefficient of (0.995). The Historical

Back ground: During acrylic resin processing, the mold must be separated from the surface of the gypsum to prevent liquid resin from penetrating into the gypsum, and water from the gypsum seeping into the acrylic resin. For many years, tin foil was the most acceptable separating medium, and because it's difficult to apply, a tin-foil substitute is used. In this study, olive oil is used as an alternative to tin foil separating medium for first time, so the aim of the study was to evaluate its effect as a separating medium on some physical properties such as (surface roughness, water sorption and solubility) of acrylic resins denture base comparing it with those processed using tin-foil and tin foil substitute such as (cold mold seal) separat

 The current research (technical mediator in contemporary Iraqi painting) dealt with the concept of technical mediator in contemporary arts and its role in the qualitative transformation in art, the diversity of discoveries in technical media that artists use in their artistic achievement, and the extent of their impact on contemporary Iraqi painting, where the research problem was identified (what is The nature and role of technical media in showing works in contemporary Iraqi painting) and (What are the intellectual and aesthetic concepts of media and techniques as references for contemporary art in Iraq). The second topic dealt with technical media and their impact on the plastic arts, and the third topic focused on the technical med

The research tagged: the new aesthetic in contemporary world painting. The research contained five chapters. The first chapter dealt with the research problem and its importance. It dealt with the concept of the new aesthetic as a concept concerned with the topics of the mind, i.e. the most comprehensive and diverse topics. The New Aesthetic is an aesthetic and stylistic structure whose taste, aesthetic, artistic and emotional contribute to its structure with awareness of the context. The aim of the research is to identify the new aesthetic in contemporary world painting. As for the objective limits of the research, the researcher was interested in studying the new aesthetic, especially in abstract expressionism, pop art, opera, and conc

The paper deals with the position of the Contemporary Islamic political thought concerning the Islamic of pluralism in party system and the role of political parties in the future Islamic state . this paper focuses on the vision of Mr. mohammad hussain Fadlulah to these topics and his opinion in the legitimacy of alliancy with secular political parties The paper , also discussed his opinion concerning the adaptation of political relations between the Islamic political parties under the rules and lows of secular political system in order to have broad positively the public good

The current research deals with an analytical study of the ceramic works of one of the most important Japanese cities in the ceramics industry, which is the city (Dachi-Cho), which is characterized by a special and unique style from the rest of the other Japanese cities, as it uses special techniques for its potters and the families to which they belong, such as the technique of grafting and neriage. And printing graphics on ceramic pots. These and other techniques have spread in various countries of Asia and Europe, all the way to America, and transformations and revolutions have begun in these techniques until they have reached the point of absurdity. With all this scientific and technological development, the city (Dachi-Chu) remained

The deviation in the formal idiomatic circulation of the body is nothing more than a response to the new currency; The (things) that surround us mean that they represent the new interests that the artist transforms into meanings and symbols after he invests them as aesthetic visual formations. Art establishes a reality other than the one that was established by (the body), which is always subject to a system of deliberative relations, and in general we can diagnose it in three paths, it is either linked to what represents the changing objective reality with the change of general systems or causes them, or it is a subject to the logic of general thought in its changing space-time limits, or it is a subject to the principle of benefit and ad

تعد مجالات الصورة وعلاماتها الحركية حضوراً دلالياً للاتصال العلامي واتساعاً في الرابطة الجدلية ما بين الدوال ومداليها، التي تقوم بها الرؤية الاخراجية لإنتاج دلالات اخفائية تمتلك جوهرها الانتقالي عبر الافكار بوصفها معطيات العرض، ويسعى التشفير الصوري الى بث ثنائية المعنى داخل الحقول المتعددة للعرض المسرحي، ولفهم المعنى المنبثق من هذه التشفيرات البصرية، تولدت الحاجة لبحث تشكيل هذه التشفيرات وكيفية تح

The current research that entitled (t Technical Experimentation incontemporary plastic arts) deals with study in used techniques and the material's functioning and its variations in artwork.It present the following questions :- 1-Does technical experimentation for mate an important phenomenon in contemporary art.2-Does technical experimentation construct an ability in creating new constructive and formative achievement in plastic art ?.The research includes three chapters . the first one deals with the problem of the research and its limits with the specification of terms . the second chapter present the technical Experimentation in contemporary plastic art with shapes display . the third chapter involves conclusions with discussions . t