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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
Wed Sep 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
دراسة المتغيرات المؤثرة على زيادة أعداد الحيوانات المنوية النشطة باستخدام نموذج توبت (Tobit Model
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The no parity problem causes determining is the most interesting case by doctors and researchers in this filed, because it helps them to pre-discovering of it, from this point the important of this paper is came, which tries to determine the priority causes and its fluency, thus it helps doctors and researchers to determine the problem and it’s fluency of increase or decrease the active sperm which fluencies of peregrinating. We use the censored regression (Tobit) model to analyze the data that contains 150 observations may by useful to whom it concern.         

 

 

 

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Publication Date
Sat Dec 17 2022
Journal Name
Iraqi Journal Of Laser
PDF Design Optical BPF Using Double Clad Fiber MZI for Free Space Optical Communication: Mohanad G. Khamees , Tahreer S. Mansour*
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Abstract: A novel design of Mach Zehnder Interferometer (MZI) in terms of using special type of optical fiber that has double clad with graded distribution of the refractive index that can be easily implemented practically was suggested and simulated in this work. The suggested design is compact, rapid, and is simple to be modified and tested. The simulated design contains a MZI of 1546.74 nm of central wavelength that is constructed using special type of double clad optical fiber that has two different numerical apertures. The first aperture will supply single mode propagation via its core, while the second numerical aperture supports a zigzag wave propagation (multimode) in the first clad region. The interferometer’s

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Publication Date
Mon Feb 06 2023
Journal Name
3c Tecnología_glosas De Innovación Aplicadas A La Pyme
Bond Strength Of Acrylic Soft Liner To Nd:Yag Laser-Treated Thermoplastic Acrylic Denture Base Material
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Aim of the study: Using surface roughness and tensile bond strength tests, the objective of this investigation was to ascertain the impact of laser surface modification on the binding strength of injectable thermoplastic acrylic denture base material to acrylic-based soft-liner material. Materials and methods: Acrylic base soft liner material was bonded to injectable thermoplastic acrylic resin (Deflex). Forty specimens were created (20 disc, 20 dumbbells) 10 of each specimen type as control specimens, and 10 were treated with nano pulse Nd: YAG laser. The data were analyzed using the Kruskal-Wallis test and unpaired t-test (a=.05) and the roughness test was performed utilizing a double column universal test machine. Results: Compar

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Publication Date
Mon Oct 01 2018
Journal Name
Materials Research Bulletin
Fabrication of CdSe nanoparticles sensitized TiO 2 nanotube arrays via pulse electrodeposition for photoelectrochemical application
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Publication Date
Mon May 01 2023
Journal Name
Ain Shams Engineering Journal
Neural network modeling of rutting performance for sustainable asphalt mixtures modified by industrial waste alumina
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Publication Date
Fri Dec 25 2015
Journal Name
مجلة اتحاد الجامعات العربية للدراسات والبحوث الهندسية
Smart Sensing for Variable Pressure of Oil Well Safety Valve Using Proportional Pressure Control valve
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Protection of the oil pipelineswhich extracted from the wells was found to shut the well and prevent the leakage of oil when broken using safety valve. This valve is automatically activated by loss of pressure between the well and pipelines, which take the pressure, signal from hydraulic pressure sensor through pressure control valve which has constant or variable value but it is regulated manually. The manual regulatory process requires the presence of monitoring workers continuously near the wells which are always found in remote areas. In this paper, a smart system has been proposed that work with proportional pressure control valve and also electronic pressure sensor through Arduino controller, which is programmed in a way that satisfie

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Publication Date
Mon Mar 01 2021
Journal Name
Energy Ecological Environment
Removal of pathogenic bacteria from synthetic contaminated water using packed bed silver nanoparticle-coated substrates
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In this study, a packed bed was used to remove pathogenic bacteria from synthetic contaminated water. Two types of packing material substrates, sand and zeolite, were used. These substrates were coated with silver nanoparticles (AgNPs), which were prepared by decomposition of Ag ions from AgNO3 solution. The prepared coated packings were characterized using scanning electron microscopy, energy-dispersive X-ray spectroscopy and transmission electron microscopy. The packed column consisted of a PVC cylinder of 2 cm diameter and 20 cm in length. The column was packed with silver nanoparticlecoated substrates (sand or zeolite) at a depth of 10 cm. Four types of bacteria were studied: Escherichia coli, Shigella dysenteriae, Pseudomonas aerugi

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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Rapid Detection of Aspergillus flavus isolates producing aflatoxin using UV light on different culture media
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This study included the isolation and identification of Aspergillus flavus isolates associated with imported American rice grains and local corn grains which collected from local markets, using UV light with 365 nm wave length and different media (PDA, YEA, COA, and CDA ). One hundred and seven fungal isolates were identified in rice and 147 isolates in corn.4 genera and 7 species were associated with grains, the genera were Aspergillus ,Fusarium ,Neurospora ,Penicillium . Aspergillus was dominant with occurrence of 0.47% and frequency of 11.75% in rice grains whereas in corn grains the genus Neurospora was dominant with occurrence of 1.09% and frequency 27.25% ,results revealed that 20 isolates out of 50 A. flavus isolates were able

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Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Faber Polynomial Coefficient Estimates for Subclass of Analytic Bi-Bazilevic Functions Defined by Differential Operator
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In this work,  an explicit formula for a class of Bi-Bazilevic univalent functions involving differential operator is given, as well as the determination of upper bounds for the general Taylor-Maclaurin coefficient of a functions belong to this class, are established Faber polynomials are used as a coordinated system to study the geometry of the manifold of coefficients for these functions. Also determining bounds for the first two coefficients of such functions.

         In certain cases, our initial estimates improve some of the coefficient bounds and link them to earlier thoughtful results that are published earlier.

 

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Publication Date
Tue Dec 05 2017
Journal Name
International Journal Of Science And Research (ijsr)
Multi Response Optimization of Submerged Arc Welding Using Taguchi Fuzzy Logic Based on Utility Theory
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