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Resource consumption accounting technique between traditional cost systems and contemporary cost management techniques in measuring the cost of products - A conceptual vision
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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.

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Nonlinear Analysis And Applications
Rock facies classification and its effect on the estimation of original oil in place based on petrophysical properties data
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The most significant function in oil exploration is determining the reservoir facies, which are based mostly on the primary features of rocks. Porosity, water saturation, and shale volume as well as sonic log and Bulk density are the types of input data utilized in Interactive Petrophysics software to compute rock facies. These data are used to create 15 clusters and four groups of rock facies. Furthermore, the accurate matching between core and well-log data is established by the neural network technique. In the current study, to evaluate the applicability of the cluster analysis approach, the result of rock facies from 29 wells derived from cluster analysis were utilized to redistribute the petrophysical properties for six units of Mishri

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Publication Date
Mon Mar 02 2009
Journal Name
Albahith Alalami
Types, contents and scientific research methods used in public relations research at the College of Mass Communication 1989 - 2007.
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This study deals with knowing the types of research in public relations studies at the Faculty of Mass Communication for the period from 1989 to 2007 and knowing the methods that researchers used in their studies, as well as knowing the methods and tools of scientific research that were used, and whether one method or tool is used more than others, and knowing Samples used in the analysis. As well as the contents and types of this research The institutions that were subjected to the study, and the preparation of the respondents This research aims to answer the following questions:. A- What are the types of research and methods that were used in university theses that dealt with the topic? Public Relations at the Faculty of Media from 1989

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Publication Date
Thu Jun 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Theoretical Calculations of the Electron Transport Parameters in CH4-Ar and CH4-Ne Mixtures Gases Using Monte Carlo Method
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    The result of concentration varying of mixture methane with argon and neon gas are believed to study the change in electrons energy distribution function and then the change of the electrons transport parameters including the drift velocity, the mean energy, characteristics energy and diffusion coefficient. In the present work,a contemporary developed computer, simulation program known as Bolsig+ is being used for calculating the electron transport parameters.
 

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Publication Date
Tue Mar 20 2018
Journal Name
Day 2 Wed, March 21, 2018
Numerical Approach for the Prediction of Formation and Hydraulic Fracture Properties Considering Elliptical Flow Regime in Tight Gas Reservoirs
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Abstract<p>As tight gas reservoirs (TGRs) become more significant to the future of the gas industry, investigation into the best methods for the evaluation of field performance is critical. While hydraulic fractured well in TRGs are proven to be most viable options for economic recovery of gas, the interpretation of pressure transient or well test data from hydraulic fractured well in TGRs for the accurate estimation of important reservoirs and fracture properties (e.g. fracture length, fracture conductivity, skin and reservoir permeability) is rather very complex and difficult because of the existence of multiple flow profiles/regimes. The flow regimes are complex in TGRs due to the large hydraulic fractures n</p> ... Show More
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Publication Date
Wed Mar 01 2023
Journal Name
Journal Of Applied Spectroscopy
Spectrophotometric Method for the Determination of Naphazoline Nitrate in Bulk and Pharmaceutical Preparations by Using 1,2-Naphthoquinone-4-Sulfonate
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Publication Date
Mon Mar 14 2022
Journal Name
International Journal Of Health Sciences
Comparing the histological effect of Thymol from multiple sources with blood lipids profile and liver enzymes in Albino Mice
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The therapeutic value of the phenolic component and pure thymol was well known; this study comprised the extraction of crude phenol from two plants (Thymus vulgaris and Artemisia annua) which contain thymol with pure thymol and evaluate their effect on hematological and histological by using three different concentrations of each plant extract and pure thymol to tested them on lab mice. All the mice were allowed free access to water and feed for 21 days in laboratory conditions; orally, pure water was administered to the control mice (group I), while groups II, III, and IV were given orally with T. vulgaris, A. annua, combination of last two crude phenol plant extract 50:50 and pure thymol respectively. The levels of CHO, TRI, and HDL were

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Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
The Effects of Conductance on Metastable Switches in Memristive Devices Based on Anti-Hebbian and Hebbian (AHaH) Learning Rules
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     In the last few years, the literature conferred a great interest in studying the feasibility of using memristive devices for computing. Memristive devices are important in structure, dynamics, as well as functionalities of artificial neural networks (ANNs) because of their resemblance to biological learning in synapses and neurons regarding switching characteristics of their resistance. Memristive architecture consists of a number of metastable switches (MSSs). Although the literature covered a variety of memristive applications for general purpose computations, the effect of low or high conductance of each MSS was unclear. This paper focuses on finding a potential criterion to calculate the conductance of each MMS rather t

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Publication Date
Wed Mar 01 2023
Journal Name
Journal Of Applied Spectroscopy
Spectrophotometric Method for the Determination of Naphazoline Nitrate in Bulk and Pharmaceutical Preparations by Using 1,2-Naphthoquinone-4-Sulfonate
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A simple, accurate, and cost-efficient UV-Visible spectrophotometric method has been developed for the determination of naphazoline nitrate (NPZ) in pure and pharmaceutical formulations. The suggested method was based on the nucleophilic substitution reaction of NPZ with 1,2-naphthoquinone-4-sulfonate sodium salt in alkaline medium at 80°C to form an orange/red-colored product of maximum absorption (λmax) at 483 nm. The stoichiometry of the reaction was determined via Job's method and limiting logarithmic method, and the mechanism of the reaction was postulated. Under the optimal conditions of the reaction, Beerʼs law was obeyed within the concentration range 0.5–50 μg/mL, the molar absorptivity value (ε) was 5766.5 L × mol–1 × c

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synergistic Interaction in the adsorbed mixed surfactants film of Sodium Dodecyl Sulfate and Cocamidopropyl Betaine on Liquid – Air Interfacial
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In the present work, the critical micelle concentration (CMC) of the solution of Sodium dodecyl sulfate (SDS) as anionic surfactant, Cocamidopropyl Betaine (CAPB) as amphoteric surfactant, and their mixture have been determined using surface tension and conductivity measurements at a temperature range 293 -323 K. The adsorption and thermodynamic micellization parameters (?G?m, ?G?ads, ?max ,Amin,?cmc ) for individual surfactants was calculated. Rosen model which is focuses on the adsorbed mixed surfactant film at the air/solution interface was used to calculate the interaction parameter ( ?? ) at the interface and the activity coefficients g1 and g2. The results indicate that the CMC of the individual surfactants was affected by

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Publication Date
Sat Jun 01 2019
Journal Name
2019 International Engineering Conference (iec)
Assessment of Specific Absorption Rate and Temperature in the Tumor Tissue Subjected to Plasmonic Bow-Tie Optical Nano-Antenna
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