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.

The charge density distributions of 10 B nucleus are calculated using the
harmonic oscillator wave functions. Elastic and inelastic electron scattering
longitudinal form factors have been calculated for the similar parity states of 10B
nucleus where a core of 4He is assumed and the remaining particles are
distributed over 3/ 2 1p and 1/ 2 1p orbits which form the model space.
Core-polarization effects are taken into account. Core-polarization effects are
calculated by using Tassie model and gives good agreement with the measured
data.

Background: Bone mineral density has been assessed using Dual-Energy X-Ray Absorptiometry. Bone mineral density is measured according to the results of the Dual-Energy X-Ray Absorptiometry examination of the vertebral column and pelvis. Although diabetes mellitus type II (DM) is known to affect bone mineral density, at the present time this particular relationship is not clear. Objective: The aim of current study was to evaluate the effects of type II diabetes mellitus on bone mineral density of the upper and lower limbs as well as gender differences. Patients and Methods: This study involved 165 patients complaining of bone pain (85 males and 80 females), 85 patients of who suffered from diabetes, involving both genders. In addition,

Anger is one of the problems of scientific importance that psychologists and education scientists are interested in, especially societies and educational environments, because if a child’s anger continues to develop into violence, then it becomes an unusual behavior, and an indication of the child's lack of adaptation to his family and his environment (Moses, 2013: 4)                                                               &n

المقال منشور على موقع مجلة الفورين بوليسي الأميركية (Foreign Policy) على الانترنت في 27 أيلول/سبتمبر 2019. يُشير مصطلح العزل (Impeachment) في الثقافة السياسية الأميركية إلى مجموعة الإجراءات التي يتم بموجبها عزل الرئيس من منصبه، وهذه الإجراءات هي بمثابة عملية طويلة تجري داخل الكونجرس، وتتم وفقاً لخطوات يؤدي فيها كل من مجلسيّ النواب والشيوخ دوراَ. ولا يعني القيام بهذه الإجراءات أن يتم عزل الرئيس، فقد تتم إ

With the spread of global markets for modern technical education and the diversity of programs for the requirements of the local and global market for information and communication technology, the universities began to race among themselves to earn their academic reputation. In addition, they want to enhance their technological development by developing IMT systems with integrated technology as the security and fastest response with the speed of providing the required service and sure information and linking it The network and using social networking programs with wireless networks which in turn is a driver of the emerging economies of technical education. All of these facilities opened the way to expand the number of students and s

Single long spiral tube column pressure swing adsorption (PSA) unit, 25 mm diameter, and 6 m length was constructed to study the separation of water from ethanol at azeotropic concentration of 95 wt%. The first three meters of the column length acted as a vaporizer and the remaining length acted as an adsorber filled by commercial 3A zeolite. The effect of pressure, temperature and feed flow rate on the product ethanol purity, process recovery and productivity were studied. The results showed that ethanol purity increased with temperature and pressure and decreased with feed flow rate. The purity decreased with increasing productivity. The purity range was 98.9 % to 99.6 %, the recovery range was 0.82 to 0.92 and the productivity range w

In this article, the high accuracy and effectiveness of forecasting global gold prices are verified using a hybrid machine learning algorithm incorporating an Adaptive Neuro-Fuzzy Inference System (ANFIS) model with Particle Swarm Optimization (PSO) and Gray Wolf Optimizer (GWO). The hybrid approach had successes that enabled it to be a good strategy for practical use. The ARIMA-ANFIS hybrid methodology was used to forecast global gold prices. The ARIMA model is implemented on real data, and then its nonlinear residuals are predicted by ANFIS, ANFIS-PSO, and ANFIS-GWO. The results indicate that hybrid models improve the accuracy of single ARIMA and ANFIS models in forecasting. Finally, a comparison was made between the hybrid foreca