The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

In this paper, the experiments were carried out in laboratory flotation cell treating solid fines. The effect of variables such as collector oil dosage, pine oil dosage and solid content of the feed slurry have been investigated on the flotation characteristics of low rank coal. Attempts have also been made to develop some empirical Eq. to predict the yield and ash content of concentrate with the operating variables, solids concentration, collector oil dosage, and pine oil dosage, to estimate the recovery at any operating conditions. The calculated results obtained from regression equation by correlating the variables with the yield and ash content of concentrate have been compared to study whether calculated values match closely with th

Abstract :- In this paper, silver nanoparticles had been prepared by chemical reduction method. Many tests had been done to it such as UV-Visible spectrophotometer, XRD, AFM&SEM test. finally an attempt had been done to get the optimum condition to control the grain size of silver Nanoparticles by variation the heating period and other parameters which has an effect in silver Nanoparticles synthesis process. in this method we can get a silver nanoparticles in the size range from 52 to 97 nm.

Monitoring and analysing of the vertical deformations or the settlements of the structures is one of the main research fields in geodetic applications, which is considered a precise periodic measurement, made at different epochs to investigate these deformations on heavy structures.
In this research, the deformation measurements were carried out on one of Baghdad University buildings,” Building of Computers Department” of dimensions (70.0 * 81.3 m.). Due to some cracks observed in their walls, it was necessary to monitor the vertical displacement of this building at some particular monitoring points by constructing a vertical network and measured in different epochs. The first epoch (zero epoch) was carried out in April 2006, the

The purpose of this study was to examine the association of oral administration of Carbamazepine during pregnancy and the histological changes in the ovaries of mice. Timed-pregnant mice were divided into experimental and control groups. 60 mice in the experimental group received daily oral of 15 mg/kg of carbamazepine via intragastric tube on gestational days 0 to 18. 20 mice were used as control group. They received normal saline via the same route. Dams underwent laparotomy on pregnancy days 13, 15, and 18 and the ovaries were collected. Routine histological processing of the ovaries histology of paraffin sections stained with haemotoxylin and eosin, were conducted. The ovary under the effect of the drug, there was signs of degeneration

The aim of this research is to test the relationship of influence and correlation between strategic performance and its five dimensions (financial dimension, after internal processes, after internal customer satisfaction, after learning and growth, environmental and social dimension), by adopting international indicators in agricultural projects To determine the extent of the differences between the research variable and its dimensions, and then try to come out with a number of recommendations that contribute to the evaluation of agricultural projects and their performance by diagnosing and treating deviations, and based on the importance of the research topic in agricultural institutions. Institutions of the Environment and Soci

In this paper, construction microwaves induced plasma jet(MIPJ) system. This system was used to produce a non-thermal plasma jet at atmospheric pressure, at standard frequency of 2.45 GHz and microwave power of 800 W. The working gas Argon (Ar) was supplied to flow through the torch with adjustable flow rate by using flow meter, to diagnose microwave plasma optical emission spectroscopy(OES) was used to measure the important plasma parameters such as electron temperature (Te), residence time (Rt), plasma frequency (?pe), collisional skin depth (?), plasma conductivity (?dc), Debye length(?D). Also, the density of the plasma electron is calculated with the use of Stark broadened profiles

Water Quality Index (WQI) as a tool to assess the water quality status provides advice related to the use of water quality monitoring data and it is a way for combining the complex water quality data into a single value or single statement.The present study was conducted on Al- Hilla river in the middle of Iraq from August 2012 to July 2013 at five selected stations in the river, from Al- Musaib city to Al- Hashimya at the south of Hilla to determine its suitability for aquatic environment (GWQI), drinking water (PWSI) and irrigation (IWQI).This index offers a useful representation of the overall quality of water for public or any intended use as well as indicating pollution, water quality management, and decision making. According to th