The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity. The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capable cost of modern, such as the style of activity-based costing based on the performance PFABC was reached for a set of conclusions including: still a textile factory and weaving Wasit depends on the traditional methods of costs when measuring its product costs, which would make him a minor to keep pace with developments and changes in the business environment, as a result of its limitations in determining the cost of its products properly, especially the industrial cost of indirect, and reflection to determine the price. The research also found a set of recommendations including: appropriate for the adoption of a textile factory and weaving Wasit methods of modern cost such as the cost method of management on the basis of activity based on performance (PFABC), which will have an important role in determining the cost of its products properly, especially the industrial non-cost directly, which ultimately help in reducing the cost of its products
The present study aimed at identifying the effectiveness of Macaton method in improving some sensory and cognitive skills in autistic children. In order to achieve the aims of the study, the researcher used the experimental method. The present study sample was (10) children whose ages ranged between (7-10) years and were diagnosed medically with autism disorder. The researcher randomly selected the sample and divided it into two groups: the first group consisted of (5) children representing the experimental group, and (5) children representing the control group after extracting the equivalence between the two groups in terms of age, intelligence, economic and social level and the degree of communication. The program was implemented for t
... Show MoreThe topic of urban transformations has attracted the attention of researchers as it is one of the basic issues through which cities can be transformed towards sustainability. A specific level of transformation levels according to a philosophical concept known as a crossing. This article has relied on a specific methodology that aims to find a new approach for urban transformation based on the crossing concept. This concept derives from philosophical entrances based on the concepts of (being, process, becoming, and integration). Four levels have been for the crossing are (normal, ascending, leap, and descending). Each of these levels includes specific characteristics that distinguish it. The results showed that there is no descending
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Free vibration behavior was developed under the ratio of critical buckling temperature of laminated composite thin plates with the general elastic boundary condition. The equations of motion were found based on classical laminated plate theory (CLPT) while the solution functions consists of trigonometric function and a continuous function that is added to guarantee the sufficient smoother of the so-named remaining displacement function at the boundaries, in this research, a modified Fourier series were used, a generalized procedure solution was developed using Ritz method combined with the imaginary spring technique. The influences of many design parameters such as angles of layers, aspect ratio, thickness ratio, and ratio of initial in-
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Improved oral bioavailability of lipophilic substances can be achieved using self-emulsifying drug delivery systems. However, because the properties of self-emulsifying are greatly influenced by surfactant amount and type, type of oil used, droplet size, charge, cosolvents, and physiological variables, the synthesis of self-emulsifying is highly complex; consequently, only a small number of excipient self-emulsifying formulations has been developed so far for clinical use. This study reports a highly effective procedure for developing self-emulsifying formulations using a novel approach based on the hydrophilic-lipophilic difference theory. Microemulsion characteristics, such as the constituents and amounts of oil and surfactant electrolyte
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The current research demonstrates the ERI method's effectiveness as a supplementary engineering site investigation approach. Engineering site research is important to indicate the subsoil of proposed production sites. The benefit of the dipole-dipole array for ERI electrical resistivity imaging is that it provides informative records of subsurface geology and condition along with profiles. The dipole-dipole array was performed along with three parallel profiles at the Diyala University site to identify the buried facilities (pipes and cables) in the area. The buried electric cable embedded in a plastic tube was used for simulation to report and verify the field resistivity results. Interpretation of field facts confirmed that
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Summary
I wanted to address this topic because of creedal purposes importance,and its r le in regulating lives of individuals and society, and to talk about purposes of Almighty's saying:{It is easy for me},to simplify its meanings for general educated person to obtain the believe of the Creator’s power and his oneness.
Therefore,this research came,whichincludes:an introduction and topics, first :concept of creedal objectives and their divisions,second: creedal purposes in Almighty’s saying:{It is easy for me},and conclusion:in where most important results were included:
... Show MoreOur aim in this work is to study the classical continuous boundary control vector problem for triple nonlinear partial differential equations of elliptic type involving a Neumann boundary control. At first, we prove that the triple nonlinear partial differential equations of elliptic type with a given classical continuous boundary control vector have a unique "state" solution vector, by using the Minty-Browder Theorem. In addition, we prove the existence of a classical continuous boundary optimal control vector ruled by the triple nonlinear partial differential equations of elliptic type with equality and inequality constraints. We study the existence of the unique solution for the triple adjoint equations
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In this work, the classical continuous mixed optimal control vector (CCMOPCV) problem of couple nonlinear partial differential equations of parabolic (CNLPPDEs) type with state constraints (STCO) is studied. The existence and uniqueness theorem (EXUNTh) of the state vector solution (SVES) of the CNLPPDEs for a given CCMCV is demonstrated via the method of Galerkin (MGA). The EXUNTh of the CCMOPCV ruled with the CNLPPDEs is proved. The Frechet derivative (FÉDE) is obtained. Finally, both the necessary and the sufficient theorem conditions for optimality (NOPC and SOPC) of the CCMOPCV with state constraints (STCOs) are proved through using the Kuhn-Tucker-Lagrange (KUTULA) multipliers theorem (KUTULATH).
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In this paper, the species of the genus of Chlaenius Bonelli, 1810 (Coleoptera, Carabidae) were reviewed, and it was revealed that there are 21 confirmed species in Iraq; among them, the species of Chlaenius hamifer Chaudoir, 1856 was recorded for the first time in Iraq.
Diagnostic characters, a redescription of some of the morphological features, photographs and illustrations are provided for the new record species in this investigation.