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

The research aims to build an educational program - learning, according to the concepts of renewable energy and nanotechnology And knowledge of its impact on the technological enlightenment when the third phase students in the Department of Chemistry, and to verify the goal and put the researcher null hypothesis the following: No Statistically significant difference at the level (0.05) between the average scores of the experimental group students who are studying material nanotechnology and renewable energy program Altalima- learning and the average score for the control group of students who are studying the same article the usual way in technological enlightenment. The search was limited to the third row in the Department of Chemistry,

خلاصة (استطاعت اليابان بعد الحرب العالمية الثانية ان تنهض من جديد، وان تحقق تجربة تحديث سياسي جعلها تشهد تبدلات جذرية من الفقر الى الغنى ومن سيطرة الحكم العسكري الى الدولة المنزوعة السلاح ومن التخلف الى التكنولوجيا الاكثر تطورا في العالم, ومن الانغلاق والعزلة وذهنية سكان الجزر الى الانفتاح على ثقافات عصر العولمة ووسائل اعلامها. فكيف يمكن الاستفادة من هذه التجربة الحديثة سياسيا بل وحتى اقت

The Nano materials play a very important role in the heat transfer enhancement. An experimental investigation has been done to understand the behaviors of nano and micro materials on critical heat flux. Pool boiling experiments have used for several concentrations of nano and micro particles on a 0.4 mm diameter nickel chrome (Ni-Cr) wire heater which is heated electrically at atmospheric pressure. Zinc oxide(ZnO) and silica(SiO₂) were used as a nano and micro fluids with concentrations (0.01,0.05,0.1,0.3,0.5,1 g/L), a marked enhancement in CHF have been shown in the results for nano and micro fluids for different concentrations compared to distilled water. The deposition of the nano particles on the heater surface was the rea

Abstract:

   Witness the current business environment changes rapidly reflected on the performance of the facility wishing to stay , which is no longer style reaction enough to handle installations with their environment , and quickly began to lose its luster with the emergence of a message and the vision of contemporary business environment from a set of parts interacting with each other and the concept of behavioral includes all dimensions of performance, it is imperative to adopt a system installations influence variables and positive interaction through the development of strategic plans and the use of implementation and follow-up strategies to ensure the effectiveness of the method for meas

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

Humans knew writing and to blog motivated by the need for registration and documentation, and tried from the very beginning of research to find the most suitable material for this purpose, he used many different materials in form, nature, and composition, so it is written on the mud by the ancient Sumerian people in different forms and when the text is long Numbered as the pages of the book at the present time, this research will deal with the damage to manuscripts and then find ways to address them.

The determination of critical micelle concentration of selected non-ionic surfactants (Tween 20,40 and 80) have been investigated using magnetic water(MW)as an aqueous medium.Conductometry technique is used to determine critical micelle concentration.The effect of alcohol addition and temperature variation at the range(293.15 -303.15K) are also pursued. It is concluded that the process of micellization is spontaneous and endothermic because of the observed free energy of micellization (ΔG^om) , enthalpy change of micellization  (ΔH^om), and entropy change of micellization (ΔS^om) for the system was also studied.The properties of the non-ionic surfactants were studied, both in absence and presence of