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

Nimodipine (NMD) is a dihydropyridine calcium channel blocker useful for the prevention and treatment of delayed ischemic effects. It belongs to class ? drugs, which is characterized by low solubility and high permeability. This research aimed to prepare Nimodipine nanoparticles (NMD NPs) for the enhancement of solubility and dissolution rate. The formulation of nanoparticles was done by the solvent anti-solvent technique using either magnetic stirrer or bath sonicator for maintaining the motion of the antisolvent phase. Five different stabilizers were used to prepare NMD NPs( TPGS, Soluplus®, HPMC E5, PVP K90, and poloxamer 407). The selected formula F2, in which  Soluplus 

has been utilized as a stabilizer, has a par

The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

Because of the quick growth of electrical instruments used in noxious gas detection, the importance of gas sensors has increased. X-ray diffraction (XRD) can be used to examine the crystal phase structure of sensing materials, which affects the properties of gas sensing. This contributes to the study of the effect of electrochemical synthesis of titanium dioxide (TiO₂) materials with various crystal phase shapes, such as rutile TiO₂ (R-TiO₂NTs) and anatase TiO₂ (A-TiO₂NTs). In this work, we have studied the effect of voltage on preparing TiO₂ nanotube arrays via the anodization technique for gas sensor applications. The results acquired from XRD, energy dispersion spectro

Because of the quick growth of electrical instruments used in noxious gas detection, the importance of gas sensors has increased. X-ray diffraction (XRD) can be used to examine the crystal phase structure of sensing materials, which affects the properties of gas sensing. This contributes to the study of the effect of electrochemical synthesis of titanium dioxide (TiO2) materials with various crystal phase shapes, such as rutile TiO2 (R-TiO2NTs) and anatase TiO2 (A-TiO2NTs). In this work, we have studied the effect of voltage on preparing TiO2 nanotube arrays via the anodization technique for gas sensor applications. The results acquired from XRD, energy dispersion spectroscopy (EDX), and field emission scanning electron microscopy

In this study, the nanocrystal-ZnS-loaded graphene was synthesized by a facile coprecipitation route. The effect of graphene on the characterization of Zinc Sulphide (ZnS) was investigated. The X-ray Diffraction (XRD) results reveal that ZnS has cubic system while hexagonal structure which is observed by loading graphene during the preparation of ZnS. Energy Dispersive X-ray Spectroscopy (EDS) analysis proved the presence of all expected elements in the prepared materials. Nanosize of fabricated materials has been measured using Scanning Electron Microscopy (SEM) technique. This study also found that the graphene plays a critical role in lowering the optical energy gap of ZnS nanoparticles from 4 eV to 3.2 eV. The characterization of detec

   This article includes the preparation of luminescence materials from rare earth (Eu ) ion doping Yttrium Oxide (Y₂O₃) 70% and SiO₂ 25% and study the characteristics of phosphors for ultraviolet to visible conversion. The phosphor materials have been synthesized by two steps: Preparing the powder by solid state method using Y₂O₃, SiO₂ and Eu₂O₃ with doping materials concentration (70%, 25% and 5%) respectively and different calcination temperature (1000, 1200 and 1400 ^oC).

   The second step is to prepare the colloid solution by dispersing the produced powder in a polyvinyl alcohol solution (4%) .

Powde

Nanoparticles generation by laser ablation of a solid target in a liquid environment is an easy method. Cadmium Telluride (CdTe) colloidal nanoparticles have been synthesized by laser ablation Nd:YAG with wavelengths of 1064nm and double frequency at 532 nm, number of pulses 50 pulses, with pulse energy= 620mJ, 700mJ of a solid target CdTe is immersed in double distilled deionized water (DDIW) and in methanol liquid. Influences of the laser energy and different solutions on the formation and optical characterization of the CdTe nanoparticles have been studied using atomic force microscope (AFM) and the UV-Vis absorption. As a results, it leads to the absorbance in UV-Vis spectra of samples prepared in water at laser wavelength of 532nm i

The process for preparing activated carbon (AC) made from tea residue was described in this paper. Investigated were the physicochemical characteristics and adsorption efficiency of the produced AC. Activation with potassium hydroxide (KOH) and carbonization at 350 °C are the two key steps in the manufacturing of AC. The activated carbon was used to adsorb Tetracycline (TC). Different parameters were studied at room temperature to show their effects on the adsorption efficiency of TC. These parameters are the initial concentration of adsorbate TC, solution acidity pH, time of adsorption, and adsorbent dosage. The prepared active carbon was characterized using Fourier transform infrared spectroscopy (FTIR), scanning electron microscopy (

This work concerned on nanocrystalline NiAl2O4 and ZnAl2O4 having spinel structure prepared by Sol–gel technique. The structural and characterization properties for the obtained samples were examined using different measurements such as X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), finally, Field emission scanning electron microscope (FESEM).The Spinel-type for two prepared compound (NiAl2O4) and (ZnAl2O4) at different calcination temperature examined by XRD. Williamson-Hall Methods used to estimate crystallite size, Average distribution crystallite size of two compound were, 34.2 nm for NiAl2O4 and32.6 for ZnAl2O4, the increase in crystallite size affecting by increasing in calcination temperature for both comp