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

      Manganese-zinc ferrite Mn_xZn_1-xFe₂O₄ (MnZnF) powder was prepared using the sol-gel method. The morphological, structural, and magnetic properties of MnZnF powder were studied using X-ray diffraction (XRD), atomic force microscopy (AFM), energy dispersive X-ray (EDX), field emission-scanning electron microscopes (FE-SEM), and vibrating sample magnetometers (VSM). The XRD results showed that the MnxZn1-xFe2O4 that was formed had a trigonal crystalline structure. AFM results showed that the average diameter of Manganese-Zinc Ferrite is 55.35 nm, indicating that the sample has a nanostructure dimension. The EDX spectrum revealed the presence of transition metals (Mn, Fe, Zn, and O) in Mang

Porous silicon (P-Si) has been produced in this work by photoelectrochemical (PEC) etching process. The irradiation has been achieved using diode laser of (2 W) power and 810 nm wavelength. The influence of various irradiation times on the properties of P-Si material such as P-Si layer thickness, surface aspect, pore diameter and the thickness of walls between pores as well as porosity and etching rate was investigated by depending on the scanning electron micrograph (SEM) technique and gravimetric measurements.

Research in Iraq has expanded in the field of material technology involving the properties of the lightweight concrete using natural aggregate. The use of the porcelinate aggregate in the production of structural light concrete has a wide objective
and requires a lot of research to become suitable for practical application. In this work metakaolin was used to improve compressive strength of lightweight porcelinate concrete which usually have a low compressive strength about 17 MPa . The effect of metakaolin on compressive, splitting tensile, flexure strengths and modulus of elasticity of lightweight porcelinate concrete have been investigated. Many experiments were carried out by replacing cement with different percentages of
met

This study investigates the ionic conduction dependence on the size of alkaline cations in gel polymer electrolytes based on double iodide can enhance by incorporating a salt having a bulky cation.

Results of a study of alloys and films with various Pb content have been reported and discussed. Films of of thickness 1.5 μm have been deposited on glass substrates by flash thermal evaporation method at room temperature, under vacuum at constant deposition rate. These films were annealed under vacuum around 10⁻⁶Torr at different temperatures up to 523 K. The composition of the elements in alloys was determined by standard surfaces techniques such as atomic absorption spectroscopy (AAS) and X-ray fluorescence (XRF), and the results were found of high accuracy and in very good agreement with the theoretical values. The structure for alloys and films is determined by using X-ray

Concrete is widely used in construction materials since early 1800's. It has been known that concrete is weak in tension, so it requires some addition materials to have ductile behavior and enhance its tensile strength and strain capacity to improve their uses. In this study reactive powder concrete (RPC) was used with steel fiber by using different types of cement; (Ordinary Portland cement (OPC) and/or Portland- Limestone cement (PLC)) with three types of mixtures (OPC at the first mix, 50 % OPC and 50 % PLC at the second mix and PLC at the third mix). The behavior of RPC with steel fibers on compressive strength and tensile strength of concrete with different ages of curing (7, 14, 28 and 60) days and shrinkage have been studied. The clo

At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as  aresult of the negative effects of the activities of these units.

The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of  the auditor in conducting  environmental audits. It also deals with the concept of the enviro