The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

The ligand 4-(2-aminmo-5-nitro-phenylazo)-1,5-dimethyl-2-phenyl-1,2-dihydro-pyrazol-3-one derived from 4-aminoantipyrine and 4-nitroaniline was synthesized. The synthesized ligand was characterized by 1HNMR, FT-IR, UV-Vis spectra and (C.H.N) analysis. Complexes of (YIII and LaIII ) with the ligand were prepared in aqueous ethanol with a 1:2 M:L ratio and at optimum pH. The prepared complexes were characterized by using flame atomic absorption, FT-IR, UV-Vis spectra,(C.H.N) analysis and conductivity measurement. The stoichiometry of complexes was studied by the mole ratio and job methods. A concentration range (1×10-4 - 3×10-4 M) obeyed Beer's law, the complex solutions show high values of molar absorption. On the basis of physicochemical

In this study, thin films of pure titanium dioxide (TiO2) and titanium dioxide dual mixed with zinc oxide (ZnO) and magnesium oxide (MgO) with varying concentrations of (ZnO: MgO)x ranging from 0 to 30 wt% undoped and doped gold nanoparticles (AuNPs) were prepared on glass using the chemical spray pyrolysis (CSP) technique. The morphological, structural, and sensing properties of the prepared thin films were examined. Atomic Force Microscopy (AFM) analysis revealed that these films exhibit a consistent structure before and after doping. Initially, the roughness of these films was observed to increase upon the introduction of impurities (ZnO: MgO)x. This trend reversed at x=0.20, where a decrease in roughness occurred. Interestingly, a sub

In this study, thin films of pure titanium dioxide (TiO 2 ) and titanium dioxide dual mixed with zinc oxide (ZnO) and magnesium oxide (MgO) with varying concentrations of (ZnO: MgO) x ranging from 0 to 30 wt% undoped and doped gold nanoparticles (AuNPs) were prepared on glass using the chemical spray pyrolysis (CSP) technique. The morphological, structural, and sensing properties of the prepared thin films were examined. Atomic Force Microscopy (AFM) analysis revealed that these films exhibit a consistent structure before and after doping. Initially, the roughness of these films was observed to increase upon the introduction of impurities (ZnO: MgO) x . This trend reversed at x = 0.20, where a decrease in roughness occurred. Interestin

  The formation of  Co(II), Ni(II), Cu(II), Zn(II), and Cd(II)-complexes (C1-C5) respectively was studied with new Schiff base ligand [benzyl(2-hydroxy-1-naphthalidene) hydrazine carbodithioate  derived from reaction of  2-hydroxy-1-naphthaldehyde and benzyl hydrazine carbodithioate. The suggested structures of the ligand and its complexes have been determined   by using C.H.N.S analyzer, thermal analysis, FT-IR, U.V-Visible, 1HNMR, 13CNMR , conductivity measurement , magnetic susceptibility and atomic absorption. According to these studies,  the ligand coordinates as  a tridentate with metal ions through nitrogen atom of azomethane , oxygen atom of  hydroxyl, and  sulfur atom of thione  

Coupling reaction of 2-amino benzoic acid with the 8-hydroxy quinoline gave the azo ligand (H2L): 5-(2-benzoic acid azo )-8-hydroxy quinoline.Treatment of this ligand with some metal ions (CoII, NiII and CuII ) in ethanolic medium with a (1:2) (M:L) ratio yielded a series of neutral complexes with general Formula[M(HL)2],where: M=Co(II), Ni(II) and Cu(II), HL=anion azo ligand (-1).The prepared complexes were characterized using flame atomic absorption,FT-IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements.

The phenomenon of informal building Spread recently in Iraqi residential areas, in general, and in Baghdad, in particular, due to the urgent housing need, on the one hand, and lack of commitment to building controls, on the other hand, to highlight the phenomenon of uncommitted building to controls and housing governing legislation in Iraq, leading to heterogeneity in both building densities and plot areas, and disorder in the urban fabric and urban escape of those areas. Research problem identified as the absence of a clear vision about the General aspects of the phenomenon of informal building in residential street scene, and the role of designed housing projects as a substitute for informal building in built residential areas. The des

One of the Kurdish scholars who have research on the doctrinal issues of the author of this brief message that we are about to achieve; to bring it out better and in order to preserve the Islamic heritage, and revive what can be revived after being close to death by staying in libraries here and there, out of reach of hands, carrying dust Years of forgetting and marginalization, and this letter is the papers in the door of the divorce entitled his author "Iqdar al-dream for those who did not sign divorce commoner," and the name is evident the name, and the intention of the author through writing, where he wrote it to answer some of the knowledgeable among the public at the time So they decreed that there was no divorce from commoners D w