The aim of the research is to use this technique and to determine the effect of this method in reduce cost per unit of the company. The traditional method used in the company the research sample to determine the indirect costs, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies.   In order to achieve the research objectives, the main hypotheses were formulated. That was represented: (The applied of (TDABC) Time driven activity based costing method in reducing indirect costs, leads reduce cost per unit than the use of the traditional method of allocating indirect costs in the research sample company).&nb

The current study aims at identifying of the differences of life quality level for the academic instructors at Omar Al-Mukhtar University / Libya according to the city variable that the instructor belong to ( Libya, Iraq, Egypt ), and also according to gender Variable (Male - Female),To achieve the aims of study ,the researcher chose a sample consists of (210) instructors ( 170 males and 40 females) from four colleges at Omar Al- Mukhtar University/ Darna . The researcher built the scale of life quality which consists of (42) items in last version . The researcher has conducted the validity and reliability of the scale. and by using Analysis of Variance via (SPSS program). The research reaches the following results : 1-The life quality o

Multilevel models are among the most important models widely used in the application and analysis of data that are characterized by the fact that observations take a hierarchical form, In our research we examined the multilevel logistic regression model (intercept random and slope random model) , here the importance of the research highlights that the usual regression models calculate the total variance of the model and its inability to read variance and variations between levels ,however in the case of multi-level regression models, the calculation of  the total variance is inaccurate and therefore these models calculate the variations for each level of the model, Where the research aims to estimate the parameters of this m

This study discussed a biased estimator of the Negative Binomial Regression model known as (Liu Estimator), This estimate was used to reduce variance and overcome the problem Multicollinearity between explanatory variables, Some estimates were used such as Ridge Regression and Maximum Likelihood Estimators, This research aims at the theoretical comparisons between the new estimator (Liu Estimator) and the estimators

Generally, statistical methods are used in various fields of science, especially in the research field, in which Statistical analysis is carried out by adopting several techniques, according to the nature of the study and its objectives. One of these techniques is building statistical models, which is done through regression models. This technique is considered one of the most important statistical methods for studying the relationship between a dependent variable, also called (the response variable) and the other variables, called covariate variables. This research describes the estimation of the partial linear regression model, as well as the estimation of the “missing at random” values (MAR). Regarding the

تهدف الدراسة إلى معالجة مشكلة تداعيات الأزمة المالية العالمية على أداء الاستثمار الأجنبي المباشر لكل من تونس والجزائر، ومن خلال ما يفرضه النظام العالمي المعولم فانه من المؤكد أن الاستثمارات الأجنبية المباشرة لدول الدراسة ستتأثر سلبا بهذه الأزمة لكن بدراجات متفاوتة نظرا لخصوصية كل اقتصاد ودرجة ارتباطه بالاقتصاد العالمي . وقد خلصت الدراسة إلى أن الأزمة المالية العالمية غيرت خارطة توزيع الاستثمارات الأجنب

الخلاصة ر 􀑧􀑧 ة التبخي 􀑧􀑧 رة بطريق 􀑧􀑧 ة المحض 􀑧􀑧 الرقيق ZnSe درس تأثير التلدين الحراري في بعض الخواص التركيبية والبصرية لأغشية ود 􀑧􀑧 ة حي 􀑧􀑧 لال تقني 􀑧􀑧 ن خ 􀑧􀑧 اعتين م 􀑧􀑧 دة س 􀑧􀑧 373,473 ) م )K راوح 􀑧􀑧 رارة تت 􀑧􀑧 درجات ح 􀑧􀑧 ة ب 􀑧􀑧 550±20 ) والملدن ) nm مك 􀑧􀑧 راري بس 􀑧􀑧 الح ة 􀑧􀑧 الاشعة السينية درست الخواص التركيبية واظھرت بأن الاغشية تمتلك طبيعة بلورية (تركيب مكعب). وبعد اجراء المعامل واص 􀑧􀑧 ا ا

In this research, damping properties for composite materials were evaluated using logarithmic decrement method to study the effect of reinforcements on the damping ratio of the epoxy matrix. Three stages of composites were prepared in this research. The first stage included preparing binary blends of epoxy (EP) and different weight percentages of polysulfide rubber (PSR) (0%, 2.5%, 5%, 7.5% and 10%). It was found that the weight percentage 5% of polysulfide was the best percentage, which gives the best mechanical properties for the blend matrix. The advantage of this blend matrix is that; it mediates between the brittle properties of epoxy and the flexible properties of a blend matrix with the highest percentage of PSR. The second stage

The adsorption of Malonic acid, Succinic acid, Adipic acid, and Azelaic acid from their aqueous solutions on zinc oxide surface were investigated. The adsorption efficiency was investigated using various factors such as adsorbent amount, contact time, initial concentration, and temperature. Optimum conditions for acids removal from its aqueous solutions were found to be adsorbent dose (0.2 g), equilibrium contact time (40 minutes), initial acids concentration (0.005 M). Variation of temperature as a function of adsorption efficiency showed that increasing the temperature would result in decreasing the adsorption ability. Kinetic modeling by applying the pseudo-second order model can provide a better fit of the data with a greater correla