The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision to the pricing of its services fairly and rationally. The aim of the research is to design a system of cost accounting based on ABC activities in the service sector to calculate the cost of service for the purpose of providing appropriate information to the administration for the purpose of increasing the effectiveness of pricing decisions for those services. The main findings of the research that the use of cost accounting system helps to identify and measure the cost of transport services correctly and thus the possibility the administration should make a rational and rational decision to price services more fairly and objectively.
Dylan Thomas (1914-1953) is a modern poet belongs to the apocalyptic movement of the 1940's.This movement is influenced by the doctrines and techniques of surrealism.
Poetry for him should not be primarily concerned with man in society, but with the celebration of spiritual truth. It should bring to light the hidden causes, hence his personal interest is to strip darkness and explore the inward motives. To do this he uses a cluster of images: a constant building up and breaking down of images. His poetry depends on the romantic spontaneity, suggestiveness of the Symbolists and the the surrealists' mysterious liberation of the unconsciousness and
... Show MoreIn this review of literature, the light will be concentrated on the role of stem cells as an approach in periodontal regeneration.
Test results of eight reinforced concrete one way slab with lacing reinforcement are reported. The tests were designed to study the effect of the lacing reinforcement on the flexural behavior of one way slabs. The test parameters were the lacing steel ratio, flexural steel ratio and span to the effective depth ratio. One specimen had no lacing reinforcement and the remaining seven had various percentages of lacing and flexural steel ratios. All specimens were cast with normal density concrete of approximately 30 MPa compressive strength. The specimens were tested under two equal line loads applied statically at a thirds part (four point bending test) up to failure. Three percentage of lacing and flexural steel ratios wer
... Show MoreThe present study was conducted to biocontrol in vitro and in vivo of Fusarium
oxysporum that cause Fusarium wilt diseases for eggplant plants by using biological
control agent fungus Trichoderma harzianum. Fourteen isolates from F. oxysporum
were isolated and identified from two fields in Iraq. Pathogenicity test indicated that
all F. oxysporum isolates were pathogenic for eggplant but differed in its level of
pathogenicity. Four of the fourteen isolates from F. oxysporum were selected
depending on their highest pathogenicity for eggplant plants, F. oxysporum four
isolates F5, F6, F13 and F14 achieved at pre emergence 83.3%, 83.3%, 86.7% and
83.3% and at post emergence 90.0%, 90.0%, 83.3% and 76.7% respectively.
Human urinary Adenosine-3',5'-cyclic monophosphate (cAMP) was studied in 90 normal healthy volunteers (49 males and 41 females) aged between (11 months -55 years), and 86 leukemia patients (48 males and 38 females) of four types (25 ALL, 28 AML, 14 CLL, 19 CML) aged between (11 months - 65 years). The study includes the following:- Extraction and purification of urinary cAMP from the interfering nucleotides, proteins, phosphates and pyrophosphates, by using Zinc sulphate –Barium hydroxide precipitation. The extracted cAMP was purified by using Dowax 50W-H+ hydrogen form column chromatography (1x5 cm). Identification of the purified cAMP, this was achieved by applying the following techniques: a- U.V analysis: -
... Show MoreThe role of residues in the adsorption process for removing contaminants from their aqueous solution was highlighted in this study. The adsorption capacity of eggshells were used to remove the methyl orange dye from its aqueous solution. The highest dye adsorption was found to range between (62.30% to 62.33%). The results of using adsorption isotherms (Freundlich, Langmuir, and Temkin) have been revealed that the Freundlich model was followed and that the Langmuir model did not match, as well as the partial applicability of Temkin's model at temperatures (298,308,318) K. The process of adsorption is a physical one. Three kinetic models of the adsorption process were also used, with the results demonstrating the applicability of the pseud
... Show MoreThe aim of this paper is to introduce and study a new kind of graphs associated to an ideal of a commutative ring. Let ℛ be a commutative ring with identity, and I(ℛ) be the set of all non-trivial ideals of ℛ with S I(ℛ). The sum ideal graph associated to S, denoted by Ψ(ℛ, S), is the undirected graph with vertex set {A I(ℛ): S⊂A+B, for some B I(ℛ)} where two ideal vertices A and B are adjacent if and only if A B and S⊂A+B. In this paper we establish some of characterizations and results of this kind of graph with providing some examples.
Objective: study aims to identify the diabetes type2 clients self management skills toward dietary pattern
, and find out the relationship between variables which are (Age, gender, educational level, duration of DM
diagnosis, and monthly income) with diabetes type 2 clients self management skills toward dietary pattern
Methodology: descriptive study was carried out through the present investigation from January 2nd
2011to September 2nd 2011 in order to achieve the objectives of the present study. A non probability
(purposive) sample, (200) cases which consists of clients who were attending Al-Nasiriyha diabetic center.
Including (118) males and (82) females. The data were collected by utilization of the study instrument
Second harmonic generation (SHG) is a phenomenon observed in nonlinear optics that leads to frequency duplication for a high intensity laser incident on nonlinear crystal using BBO crystal. The SHG yield is achieved when the photons interact with a nonlinear optical material and effectively combine to form new photons with double frequency, and therefore double energy and half wavelength. This paper is concerned with the establishment of an SHG experiment to govern the process of producing half-wavelength laser beam from the input one. The theoretical effort was extended to compute the efficiency by using MATLAB software based on mathematical relationships. The values of the conversion maximum efficiencies, which were computed as a funct
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