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 thesis discusses the concept of the new international regionalism that emerged after the growing effects and repercussions of globalization with its economic, political and security dimensions after the end of the Cold War and the crystallization of a different international system dominated by the United States of America, so that the major countries and actors in the international system realize the danger of globalization and move towards adopting regional arrangements to contain the negative effects of globalization. The Asia-Pacific model was chosen as a model for the study.
To produce Zinc Oxide NanoParticles, ZnO-NPs, different methods can be used. However, the utilization of Liquid-Phase Pulsed Laser Ablation, LP-PLA, methodology of three distinct environment of aqueous using pure zinc plate will be one of the approaches for this job. Thus, in this work, concentrates on the influence of the results after employing some changes on the environment in other words, the influence of the NPs size and/or the NPs availability/appearance. Cetyltrimethylammonium Bromide, CTAB, is one of the three surfactants that have been used in the water-based solution. That is, the Sodium Dodecyl Sulfate, SDS, besides the Distilled Water, DW, the three surfactants will be ready when the molarity of the DW is around 10− 3 M. Th
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Background: Ultrasonography has been used to examine the thickness of the lower uterine segment in women with previous cesarean sections in an attempt to predict the risk of scar dehiscence during subsequent pregnancy. The predictive value of such measurement has not been adequately assessed. Objectives: To correlate lower uterine segment thickness measured by trans abdominal ultrasound in pregnant women with previous cesarean section with that measured during cesarean section by caliper and to find out minimum lower uterine segment thickness indicative of integrity of the scar.Methods: A prospective observational study at Elwyia Maternity Teaching Hospital, from January 2011 to January 2012. A total of 143 women were enrolled in the stu
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This work is devoted to study the properties of the ground states such as the root-mean square ( ) proton, charge, neutron and matter radii, nuclear density distributions and elastic electron scattering charge form factors for Carbon Isotopes (9C, 12C, 13C, 15C, 16C, 17C, 19C and 22C). The calculations are based on two approaches; the first is by applying the transformed harmonic-oscillator (THO) wavefunctions in local scale transformation (LST) to all nuclear subshells for only 9C, 12C, 13C and 22C. In the second approach, the 9C, 15C, 16C, 17C and 19C isotopes are studied by dividing the whole nuclear system into two parts; the first is the compact core part and the second is the halo part. The core and halo parts are studied using the
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Introduction and Aim: Diabetes mellitus patients almost always struggle with a metabolic condition known as chronic hyperglycemia. According to the World Health Organization, osteoporosis is a progressive systemic skeletal disorder that is characterized by decreasing bone mass and microstructural breakdown of bone tissue that increases susceptibility to fracture and increased risk of breaking a bone. Here, we aimed to compare the levels of CatK and total oxidative state in patients with diabetes and osteoporosis among the female Iraqi population and study the possible relationship between them. Materials and Methods: This study included 40 females with diabetes (Group G1), 40 with diabetes and osteoporosis (Group G2) and 40 norma
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Research Summary
Praise be to God, and may blessings and peace be upon the Messenger of God. As for:
The Noble Qur’an is the constitution of life, and a comprehensive educational approach that deals with individuals comprehensively, as it organizes worldly and eschatological life, and it is a curriculum concerned with organizing life starting with individuals and the family until the establishment of states, and from its comprehensiveness is reform, guidance and establishing boundaries. They have a disease in their hearts. They are exposed to this and are trying, by falsehood, to subjugate the Islamic world with man-made laws set by the West. Their aim is to distance people from
... Show MoreStrives Total Productive Maintenance to increase the overall effectiveness of the equipment through the early involvement in the design and manufacture of equipment productivity. It also operates in an environment of simultaneous engineering work on the synchronization of activities to take advantage of early information by maintenance engineers, design, operation, and that helps to reduce the faults and facilitate future maintenance tasks.
Has adopted a search in the theoretical concept of the total maintenance productivity and concurrent engineering activities carried out during which the conjunction a
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This study aims to identify the level of quality of Islamic banking services in the Kingdom of Saudi Arabia. It also investigates the importance of the various dimensions of the quality of banking services. The sample of the study included 69 clients of Al Rajhi Bank and Al-Bilad Bank. The study concluded that the overall level quality of services that Islamic banking offer is high. However, their relative importance varies from one dimension to another. The security, confidence and physical aspects are very high which this is a good point. On the other hand, the application aspects do not get the same importance. These aspects include the customer's wishes, helping them to improve the services offered to them,
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