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.
This study is conducted to determine the effect of pathogenicity of the fungus Lecanicillium lecanii in some aspects of life of the insect saw toothed beetle Oryzaephilus surinamensis L. (Coleoptera: Silvanidae) under laboratory conditions with three concentrations of spores and mildew commentator (1 × 103, 1 × 105, 1 × 107) spore / ml , on eggs and larvae second phase of the insect .The study also includs the effect of the fungus concentrations of germination on rice (jasmine) by using direct spray treatment. The results show great fungus efficiency in the control of some aspects of life of the insect, where varied efficiency depends on the concentration of spores, The highest percentage loss of eggs is 63.33% at a concentration
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Technological development in recent years leads to increase the access speed in the networks that allow a huge number of users watching videos online. Video streaming is one of the most popular applications in networking systems. Quality of Experience (QoE) measurement for transmitted video streaming may deal with data transmission problems such as packet loss and delay. This may affect video quality and leads to time consuming. We have developed an objective video quality measurement algorithm that uses different features, which affect video quality. The proposed algorithm has been estimated the subjective video quality with suitable accuracy. In this work, a video QoE estimation metric for video strea
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Glass Fiber Reinforced Polymer (GFRP) beams have gained attention due to their promising mechanical properties and potential for structural applications. Combining GFRP core and encasing materials creates a composite beam with superior mechanical properties. This paper describes the testing encased GFRP beams as composite Reinforced Concrete (RC) beams under low-velocity impact load. Theoretical analysis was used with practical results to simulate the tested beams' behavior and predict the generated energies during the impact loading. The impact response was investigated using repeated drops of 42.5 kg falling mass from various heights. An analysis was performed using accelerometer readings to calculate the generalized inertial load
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In the present work, the behavior of thick-walled cylinder of elasto-plastic material (polymeric material) has been studied analytically. The study is based on modified Von-Mises yield criterion (for non metallic material). The equations of stress distribution are obtained for the cylinder under general cases of elastic expansion, plastic initiation and elastic-plastic expansion.
A computer program is developed for evaluating the stress distribution. The solution is carried out for worst boundary conditions when the cylinder is subjected to the combination of pressure load, inertia load, and temperature gradient.
The results are presente
... Show MoreThe goal of our study is to perform detailed multiband surface photometry of the spiral galaxy NGC 4448 and its brightest star-forming regions. The structure and composition of the stellar population in the surface brightness galaxy NGC 4448 was studied using BVR CCD photometry. The observations were obtained on the 1.88 m optical telescope of Kottamia Astronomical Observatory (KAO), Egypt. A two-dimensional decomposition of the galaxy bulge and disk components is carried out. A powerful star forming region is observed near the galactic center. Based on the positions of the various components of the galaxy in two color diagrams. From the observations, the surface brightness profiles, Ellipticity profiles, position angle profiles and colo
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Total Electron Content measurements derived from Athens station ionograms (ITEC),
located near Iraq, during the ascending phase of solar cycle 24 (July 2009- April 2010),
according to availability of data, are compared with the latest version of the International
Reference Ionosphere model, IRI-2012 (IRI TEC), using two options (NeQuick, IRI01-
Corr) for topside electron density.
The results obtained from both (ITEC and IRI TEC) techniques were similar, where
correlation coefficients between them are very high. Generally, the IRI predictions
overestimate the ITEC values.
In this study, we investigated the ability of nanoliposomes preparation, as a nanoadjuvant, to entrap soluble Leismania donovani antigens (SLAs) and release in vitro. The parasite reactivation was carried out when inoculated into Rosewell park memorial institute media (RPMI) and incubated at 23 °C for 4 days. L. donovani promastigote inoculum (104 cell / ml) of 4 days was used to inoculate modified medium of Saline - Neopeptone and Blood agar 9 (SNB 9) to produce promastigote mass. SLAs were extracted from the promastigotes ghost membrane after fourth passages of subculturing in SNB. The membrane pellet obtained was suspended in 5 mM Tris buffer (pH 7.6) and sonicated three times at 4 °C and entrapped in freshly prepared nanoliposomes.
... Show MoreThe compressive residual stresses generated by shot peening, is increased in a direct proportional way with shot peening time (SPT). For each metal, there is an optimum shot peening time (O.S.T) which gives the optimum fatigue life. This paper experimentally studied to optimize shot peening time of aluminium alloy 6061-T651 as well as using of and analysis of variance (ANOVA).
Two types of fatigue test specimens’ configuration were used, one without notch (smooth) and the other with a notch radius (1,25mm), each type was shot peened at different time. The (O.S.T) was experimentally estimated to be 8 minutes reaching the surface stresses at maximum peak of -184.94 MPa.
A response surface methodology (RSM) is presen
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