The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

dictates the need to study the cultural aspects of the context and the consequent relations between the person and the objective environment surrounding him, as the philosophical understanding of the role of culture has led to the emergence of new theoretical interpretations of design that are organically linked with the development of society, especially that the development of the human environment philosophically and culturally is linked to the philosophical perception of its role in Culture as a precondition for new theoretical interpretations of design.
From the above, this problem can be studied by defining the following question (What are the implications of the cultural context in graphic design)?
The research included

The present calculation covers the building shield during irradiation process and under water storage of three milion curries Cobalt-60 radiation source the calculation results in design requirement of 8m depth of water in the source stoeage pool

In this paper, an Anti-Disturbance Compensator is suggested for the stabilization of a 6-DoF quadrotor Unmanned Aerial vehicle (UAV) system, namely, the Improved Active Disturbance Rejection Control (IADRC). The proposed Control Scheme rejects the disturbances subjected to this system and eliminates the effect of the uncertainties that the quadrotor system exhibits. The complete nonlinear mathematical model of the 6-DoF quadrotor UAV system has been used to design the four ADRCs units for the attitude and altitude stabilization. Stability analysis has been demonstrated for the Linear Extended State Observer (LESO) of each IADRC unit and the overall closed-loop system using Hurwitz stability criterion. A minimization to a

The research aims to identify the most important concerns that led to the increase of  interest in the topic of corporate governance and specifically highlighting  the role of the audit committees of the Administration  Board in reducing the risk of the auditor and the rationalization of professional judgments، in particular about accepting  the assignment and setting the fees of the audit process by extrapolating  global experience in this area ، and a field study is conducted for a sample of private Iraqi banks to evaluate the role of audit committees constituted currently per with bank law no. (94) of 2004 and to be acknowledged with actual performance of these committees and their role in recommending the n

The research aimed to achieve many objectives represented in two variables, which are the impacted factors and the aggregate planning alternatives of workforce in Educational Al- yarmouk Hospital , This research started from a problem focused on finding solutions to the demand’s  fluctuation  or the energy limitation while the study importance is emerged from diagnosis the suitable strategy and adopt the suitable alternatives due to their importance in meeting the demand for the health service submitted by the hospital .This study  based on choosing assumptions of connection relationship and the impact among the mentioned variables in the(surgery and internal diseases) departments. The research is dependent on ch

In this paper  has been one study of autoregressive generalized conditional heteroscedasticity models existence of the seasonal component, for the purpose applied to the daily financial data at high frequency is characterized by Heteroscedasticity seasonal conditional, it has been depending on Multiplicative seasonal Generalized Autoregressive Conditional Heteroscedastic Models Which is symbolized by the Acronym (SGARCH) , which has proven effective expression of seasonal phenomenon as opposed to the usual GARCH models. The summarizing of the research work studying the daily data for the price of the dinar exchange rate against the dollar, has been used autocorrelation function to detect seasonal first, then was diagnosed wi

The present work divided into two parts, first the experimental side which included the
measuring of the first natural frequency for the notched and unnotched cantilever composite beams
which consisted of four symmetrical layers and made of Kevlar- epoxy reinforced. A numerical
study covers the effect of notches on the natural frequencies of the same specimen used in the
experimental part. The mathematical model for the beam contains two open edges on the upper
surface. The effect of the location of cracks relative to the restricted end, depth of cracks, volume
fraction of fibers and orientation of the fiber on the natural frequencies are explored. The results
were calculated using the known engineering program (ANSY