The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting technique for cost management, working on the optimal exploitation of available resources and employment of idle energy to contribute to reducing the cost of products and enhancing competitiveness between units, as well as explaining its concepts, components, features and determinants of their application. Between the unit's resources and outputs, in order to support senior management financially and materially. b Resisting change, which is attributed to lack of knowledge of application rules and policies on the one hand, and fear of failure to adopt cost management techniques. The researchers recommend the adoption of the proposed vision of technology in the Iraqi units to know the homogeneous resource pools, which will clarify the interconnected relationships between them and indicate the extent to which each resource directly benefits from the other, with the aim of knowing the path of the flow of energy costs, in order to reach the cost measurement as much as the resources used.
The study dosage ethanol in the total content of acid sialic TC and acid sialic associated fat (LBSA) in blood serum and congener brain Dkor Jerd eggs study included dosage 20 animals of male rat Ald ethanol daily for a period of four weeks and concentrations 20% and 30%, 40%, 50% and size of dose 5mlThe results of the study showed that levels of TSA homogeneous in the brain and blood serum significantly reduced Ankhvaza
In the construction of buildings usually, problems occur because of the causes of change orders. The main causer of change orders is the owners, consultants, and contractors. These changes lead to conflicts among them which result in influencing building projects. Therefore, it is necessary to analyze the causes of change orders to reduce them and facilitate management. This paper determines the most critical factors that cause change orders from a different point of view, a consulting owner and a contractor, and a study of the reality of the management of change orders when constructing public buildings. The method employed in this research is a field survey using interviews with experts working in the construction of p
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Religion in its general and simplified form is defined as a set of values or moral laws, which include provisions that people should follow to organize their affairs and ratify that they are provisions sent from the divine.
The concept of religion is not limited to the narrower sense represented by the performance of the virtual rituals of worship and religious fashions, etc., but also includes all the moral and spiritual values, conduct and good dealing that reflect the true essence of religion, which boils down to a set of values – such as sincerity, honesty and dedication to work, merciful dealing and compassion, etc. All religions agree on the moral content of religion. The Prophet of Is
... Show MoreIn this study the Fourier Transform Infrared Spectrophotometry (FTIR) provides a quick, efficient and relatively inexpensive method for identifying and quantifying gypsum concentrations in the samples taken from different sites from different localities from Alexandria district southwest Baghdad. A comprehensive spectroscopic study of gypsum-calcite system was reported to give good results for the first time by using IR for analytical grades of gypsum (CaSO4.2H2O) and calcite (CaCO3) pure crystals. The spectral results were used to create a calibration curve relates the two minerals concentrations to the intensity (peaks) of FTIR absorbance and applies this calibration to specify gypsum and calcite concentrations in Iraqi gypsiferous soi
... Show MoreIn this study the Fourier Transform Infrared Spectrophotometry (FTIR) provides a quick, efficient and relatively inexpensive method for identifying and quantifying gypsum concentrations in the samples taken from different sites from different localities from Alexandria district southwest Baghdad. A comprehensive spectroscopic study of gypsum-calcite system was reported to give good results for the first time by using IR for analytical grades of gypsum (CaSO4.2H2O) and calcite (CaCO3) pure crystals. The spectral results were used to create a calibration curve relates the two minerals concentrations to the intensity (peaks) of FTIR absorbance and applies this calibration to specify gypsum and calcite concentrations in Iraqi gypsife
... Show MoreUsing orbit- motion limited theory, as the exact theory in calculating the ion and electron current in dusty plasma, the variations of charge number on a dust grain in Ar-plasma are studied by changing various charging parameters. Most of dependences of charge number on plasma parameters in this paper take into account the close packed effect.
In this work, the switching dynamics of a Fabry-Perot etalon were analyzed in term of effective time constant, which changes dramatically near the switching points. The switch-ON and switch-OFF have been analyzed numerically using a modified Debye dynamic equation. The method used to determine the solution of the Debye relaxation equations solved numerically to predict the behavior of the etalon for modulated input power.
In this study the Fourier Transform Infrared Spectrophotometry (FTIR) provides a quick, efficient and relatively inexpensive method for identifying and quantifying gypsum concentrations in the samples taken from different sites from different localities from Alexandria district southwest Baghdad. A comprehensive spectroscopic study of gypsum-calcite system was reported to give good results for the first time by using IR for analytical grades of gypsum (CaSO4.2H2O) and calcite (CaCO3) pure crystals. The spectral results were used to create a calibration curve relates the two minerals concentrations to the intensity (peaks) of FTIR absorbance and applies this calibration to specify gypsum and calcite concentrations in Iraqi gypsiferous soi
... Show MoreSurface water samples from different locations within Tigris River's boundaries in Baghdad city have been analyzed for drinking purposes. Correlation coefficients among different parameters were determined. An attempt has been made to develop linear regression equations to predict the concentration of water quality constituents having significant correlation coefficients with electrical conductivity (EC). This study aims to find five regression models produced and validated using electrical conductivity as a predictor to predict total hardness (TH), calcium (Ca), chloride (Cl), sulfate (SO4), and total dissolved solids (TDS). The five models showed good/excellent prediction ability of the parameters mentioned above, which is a very
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