Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from th

The present study conducted on 120 males obese and 50 healthy males, their age
ranged from 20-50 years. The patients were divided into 3 groups based on Body
Mass Index (BMI) and Central Obesity (CO.); it has noticed that there is a
significant relation between both indexes. Effect of the obesity on the lipid profile
was investigated, the results showed that there is an elevated in TG, TC, LDL-C,
VLDL-C and lowered in HDL-C for all three obesity groups compare with control
group. Also, Significant differences (P≤0.05) revealed in TG, TC, LDL-C and
VLDL-C among three obesity groups and the greatest differences recorded in group
III obesity (279.52±1.10, 261.02±1.13, 169.32±1.81, and 55.08±1.33 mg/dl
respec

Smoking-related diseases can be attributed to the inhalation of many different toxins, including heavy metals, which have a host of harmful health effects. The primary objective of this study was to determine whether local and imported cigarette brands used in Iraq , have they elevated levels of metals or not .Three metals Lead (Pb) , Cadmium (Cd) and Chromium(Cr) were determined in tobacco of seventeen brands of imported cigarettes commonly available in Iraq and three Iraqi domestic cigarettes , which were randomly taken from retail market in Baghdad by using flame atomic absorption spectrometry. The produced data of imported and local cigarette brands were discussed and compared together and with studies from elsewhere .The result

Smart systems are the trend for modern organizations and should meet the quality of services that expect to produce. Internet of Everything (IoE) helped smart systems to adopt microcontrollers for improving the performance. Analyzing and controlling data in such a system are critical issues. In this study, a survey of IoE systems conducted to show how to apply a suitable model that meets such system requirements. The analysis of some microcontroller boards is explored based on known features. Factors for applying IoE devices have been defined such as connectivity, power consumption, compatibility, and cost. Different methods have been explained as an overview of applying IoE systems. Further, different approaches for applying IoE technology

The curing process of epoxy resin was investigated with some additives and fillers such as nano fumed silica with primary particle diameter of 56–58 nanometers, fine ferric oxide with an average particle diameter of 0.4 micrometer, fine calcium carbonate with an average particle diameter of 0.58 micrometer, and plasticizer, a new composite resin has been obtained. Based on present experimental results, the new composite resin shows high impact strength and hardness as well as the ability of the composite withstand to degradation from water way in. Additionally, curing time of composite was reduced to the minimum set time than epoxy resin at different temperature. This new composite resin was used appropriately for coating to protect su

Background: The critically ill patient is at risk of developing intensive care acquired infection, with the lungs being especially vulnerable. Ventilator associated pneumonia (VAP) occurring after two days of mechanical ventilation and it is the most nosocomial infection seen in the intensive care unit .The establishment of an accurate diagnosis of ventilator associated pneumonia remains problematic and yet there is still no accepted "gold standard" for the diagnosis.
Patients& Methods: This is a cross section study for 328 patients admitted to intensive care unit at medical city teaching hospital. Full history, physical examination and investigation were done after 48 hours of admission according to

Results of charge, neutron and matter densities and related form factors for one- proton halo nucleus ⁸B are presented using a two- frequency shell model approach. We choose a model space for the core of ⁷Be different from that of the extra one valence proton. One configuration is assumed for the outer proton to be in 1p_1/2 - shell. The results of the matter density distributions are compared with those fitted to the experimental data. The calculated proton and matter density distributions of this exotic nucleus exhibit a long tail behavior, which is considered as a distinctive feature of halo nuclei. Elastic electron scattering form factors of this exotic nucleus are also studied. The effects of

Many biochemical and physiological properties depend on the size of ions and the thermodynamic quantities of ion hydration. The diffusion coefficient (D) of lanthanide (III) ions (Ln⁺³) in solution assumed (1.558-1.618 ×10⁻⁹ m² s⁻¹) by Einstein–Smoluchowski relation. The association constant (K_A) of Ln⁺³ ions was calculated (210.3-215.3 dm³ mole^-1) using the Shedlovsky method, and the hydrodynamic radius calculated (1.515-1.569 ×10⁻¹⁰ m) by the Stokes-Einstein equation. The thermodynamic parameters (ΔG^o, ΔS^o) also calculated by used suitable relations, while ΔH^o, values are obtained from the lit

In this paper, a mathematical model consisting of the two harmful
phytoplankton interacting with a herbivorous zooplankton is proposed and studied.
The existence of all possible equilibrium points is carried out. The dynamical
behaviors of the model system around biologically feasible equilibrium points are
studied. Suitable Lyapunov functions are used to construct the basins of attractions
of those points. Conditions for which the proposed model persists are established.
The occurrence of local bifurcation and a Hopf bifurcation are investigated. Finally,
to confirm our obtained analytical results and specify the vital parameters, numerical
simulations are used for a hypothetical set of parameter values.