The studies in ABC system have become so many nowadays especially in industrial companies. But they are almost rare in service companies and that has put more difficulties in front of the researcher.

This study consists of two sides, theoretical and practical. The first side (theoretical) deals with the most important features of ABC system and it focuses on its characteristics, standards and aims. While the practical side deals with the practice of this system in one of these service companies which is Dar-A’Salam Bank. The researcher has made use of being the accounting adviser of the bank and that he can get the necessary data. He has come up with, after making a comparison between the cost of ABC system and traditional cost

يدور هذا البحث حول جمع الالفاظ التي تتعلق بعناصر الطبيعة السماويّة وظواهرها في ديوان محمد مصطفى الماحيّ, وترتيبها في حقول دَلاليّة على وفق دراسة معجمية, تناولت فيها الالفاظ التي تتعلّق بعناصر الطبيعة السماويّة وظواهرها, فكان الهدف من هذه الدراسة هو دراسة الألفاظ التي ترتبط دَلالتها بمفهوم عام يجمعها حقل دلاليّ واحد كجمع الفاظ (السماء،والقمر، والبدر، والنجم، والكوكب), تحت مفهوم (عناصر السماوية وظواهرها الطب

The paper deals with the contemporary American playwright, Kenneth Bernard,
and his Theatre of the Ridiculous. This theatre, which originated in the 1960s and
1970s, aims at undermining dramatic and social conventions, and political,
psychological, sexual, and cultural categories. It makes use of mass culture
entertainment in America (television, popular songs, old movies, the circus) in its
attempt to make us recognize the world as “ridiculous,” a world which is both
brutal and farcically trivial and insignificant, a world of ruthless powers, of freaks,
clowns, and victims, of hysteria and absence of truth, a world, as Bernard describes it,
“without hope, mercy, history, or any saving sociology or ideology.

Abstract

Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation.  The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi

The removal of turbidity from produced water by chemical coagulation/flocculation method using locally available coagulants was investigated. Aluminum sulfate (alum) is selected as a primary coagulant, while calcium hydroxide (lime) is used as a coagulant aid. The performance of these coagulants was studied through jar test by comparing turbidity removal at different coagulant/ coagulants aid ratio, coagulant dose, water pH, and sedimentation time. In addition, an attempt has been made to examine the relationship between turbidity (NTU) and total suspended solids (mg/L) on the same samples of produced water. The best conditions for turbidity removal can be obtained at 75% alum+25% lime coagulant at coagulant dose of 80 m

Background: Radiologic evaluation of breast lesions is being achieved through several imaging modalities. Mammography has an established role in breast cancer screening and diagnosis. Still however, it shows some limitations particulary in dense breast.

Methods : Magnetic resonance imaging is an attractive tool for the diagnosis of breast tumors¹ and the use of magnetic resonance imaging of the breast is rapidly increasing as this technique becomes more widely available.¹ As an adjunct to mammography and ultrasound, MRI can be a valuable addition to the work-up of a breast abnormality. MRI has the advantages of providing a three-dimensional view of the breast, performing wit

The faujasite type Y zeolite catalyst was prepared from locally available kaolin. For prepared faujasite type NaY zeolite X-ray, FT-IR, BET pore volume and surface area, and silica/ alumina were determined. The Xray and FT-IR show the compatibility of prepared catalyst with the general structure of standard zeolite Y. BET test shows that the surface area and pore volume of prepared catalyst were 360 m2 /g and 0.39 cm3 /g respectively.
The prepared faujasite type NaY zeolite modified by exchanging sodium ion with ammonium ion using ammonium nitrate and then ammonium ion converted to hydrogen ion. The maximum sodium ion exchange with ammonium ion was 53.6%. The catalytic activity of prepared faujasite type NaY, NaNH4Y and NaHY zeolites

The present work aimed to study the efficiency of nanofiltration (NF) and reverse osmosis (RO) process for water recovery from electroplating wastewater and study the factors affecting the performance of two membrane processes. Nanofiltration and reverse osmosis membranes are made from polyamide as spiral wound module. The inorganic materials ZnCl2, CuCl2.2H2O, NiCl2.6H2O and CrCl3.6H2O were used as feed solutions. The operating parameters studied were: operating time, feed concentrations for heavy metal ions, operating pressure, feed flow rate, feed temperature and feed pH. The experimental results showed, the permeate concentration increased and water flux decreased with increase in time from 0 to 70 min. The permeate concentrations incre

Codes of red, green, and blue data (RGB) extracted from a lab-fabricated colorimeter device were used to build a proposed classifier with the objective of classifying colors of objects based on defined categories of fundamental colors. Primary, secondary, and tertiary colors namely red, green, orange, yellow, pink, purple, blue, brown, grey, white, and black, were employed in machine learning (ML) by applying an artificial neural network (ANN) algorithm using Python. The classifier, which was based on the ANN algorithm, required a definition of the mentioned eleven colors in the form of RGB codes in order to acquire the capability of classification. The software's capacity to forecast the color of the code that belongs to an object under de