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.
Project management are still depending on manual exchange of information based on paper documents. Where design drawings drafting by computer-aided design (CAD), but the data needed by project management software can not be extracted directly from CAD, and must be manually entered by the user. The process of calculation and collection of information from drawings and enter in the project management software needs effort and time with the possibility of errors in the transfer and enter of information. This research presents an integrated computer system for building projects where the extraction and import quantities, through the interpretation of AutoCAD drawing with MS Access database of unit costs and productivities for the pricing and
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Calcium carbonate is predominantly present in aqueous systems, which is
commonly used in industrial processes. It has inverse solubility characteristics
resulting in the deposition of scale on heat transfer surface. This paper focuses on
developing methods for inhibition of calcium carbonate scale formation in cooling
tower and air cooler system where scaling can cause serious problems, ZnCl 2 and ZnI
2 has been investigated as scale inhibitor on AISI 316 and 304. ZnCl 2 were more
effective than ZnI 2 in both systems, and AISI 316 show more receptivity to the
chlorides salt compared to AISI 304. The inhibitors were more effective in cooling
tower than air cooler system. AISI 316 show more constant inhibition effic
Objective: To assess prospectively functional outcome of interlocked intramedullary nailing fixation in management of closed tibia shaft fractures. Methodology: This prospective study included 134 patients with closed shaft tibia fractures with age 18-60 years and isolated closed fracture of shaft of tibia. The fractures were fixed by interlocking intramedullary nail. At follow-up after 12 months postoperatively, the functional outcome was assessed radiographically for the sign of union and clinically according to Klemm-Borner criteria. Results: The mean age was 38.55 years. Out of 134 patients, 55.2% were male. The cause was road traffic accident in 44.8%, majority of the fracture occur in the mid-shaft (41.8%), and oblique fracture was th
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Objective: To evaluate the functional outcomes after extended curettage and reconstruction using a combination of bone graft and bone cement (sandwich). Methodology: In this prospective case series 16 skeletally mature patients with primary giant cell tumor around the knee were included. Patients with previous surgically treated, malignant transformation, degenerative knee changes and those presenting with pathological fracture were excluded. The tumor was excised with bone graft filling space beneath the articular cartilage and a block of gel foam was placed over the cortical surface of picked bone graft. Remaining cavity was filled with polymethylmethacrylate cement (sandwich) with or without internal fixation. The func tional evaluation
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Spray pyrolysis technique (SPT) is employed to synthesize cadmium oxide nanostructure with 3% and 5% Cobalt concentrations. Films are deposited on a glass substrate at 350 ᵒC with 150 nm thickness. The XRD analysis revealed a polycrystalline nature with cubic structure and (111) preferred orientation. Structural parameters represent lattice spacing, crystallite size, lattice parameter and dislocation density. Homogeneous surfaces and regular distribution of atoms were showed by atomic force microscope (AFM) with 1.03 nm average roughness and 1.22 nm root mean square roughness. Optical properties illustrated a high transmittance more than 85% in the range of visible spectrum and decreased with Co concentration increasing. The absorption
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