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 the Approaches (ABC) and (ABCII), and research aims mainly to indicate the role of the Attribute Based Costing Approach to provide the most accurate cost information compared to the Activity Based Costing Approach It works to meet the needs and desires of customers as the application starts by identifying customer specifications and characteristics desired by the customer in the product.
A robust and sensitive analytical method is presented for the extraction and determination of six pharmaceuticals in freshwater sediments.
The aim of the current research is to identify the effect of the active thinking model in the achievement of students of the fifth grade applied science of physics, and their pivotal thinking by verifying the two zero hypotheses, where there is no significant difference at the level of significance (0.05) between the average scores of the experimental group who studied physics using the active thinking model and the average scores of the control group students who studied the same material in the usual way in the achievement test, as well as in the pivotal thinking test. The research sample consisted of (77) students of the applied fifth grade students in two divisions (a) and (b), randomly selected (a) to be the experimental group, and (b)
... Show MoreChitinase-3-like 1 protein (YKL-40) is a glycoprotein primarily produced in the arthritic joint and plays a crucial role in inflammatory processes. The aim of the study is to establish the role of YKL-40 as a biomarker for rheumatoid arthritis (RA) compared to proinflammatory biomarkers and disease activity. The study included 58 patients and 18 control. Diseases activity score (DAS-28) and clinical disease activity index (CDAI) were measured. Serum level of YKL-40, tumor necrosis factor-α (TNF-α), interleukin-1B (IL-1β), erythrocyte sedimentation (ESR), rheumatoid factor (RF), C-reactive protein (CRP), and anti-citrullinated protein antibody (ACPA) were assessed. The results showed that the median serum YKL-40 level which was 5.42
... Show MoreFiber‐reinforced elastic laminated composites are extensively used in several domains owing to their high specific stiffness and strength and low specific density. Several studies were performed to ascertain the factors that affect the composite plates’ dynamic properties. This study aims to derive a mathematical model for the dynamic response of the processed composite material in the form of an annular circular shape made of polyester/E‐glass composite. The mathematical model was developed based on modified classical annular circular plate theory under dynamic loading, and all its formulas were solved using MATLAB 2023. The mathematical model was also verified with real experimental work involving the vibration test of the f
... Show MoreTin oxide: titanium oxide: bismuth oxide (SnO2 )1–x(TiO 2 :Bi 2O3 ) x composites with different loading ratios (0, 0.1, 0.15, 0.2, 0.25 and 0.3) have numerous new application in microelectronics, sensors, and capacitors. This work concerned with the synthesis of (SnO 2 )1–x(TiO 2 :Bi 2O3 ) xcomposites as well as, thin films which were deposited on glass substrates as well as, silicon wafers by using pulsed laser deposition. The diffraction pattern confirms the anatase teteragonal phase of undoped tin oxide. It was observed some peaks related with titanium and bismuth oxides appeared at high loading ratios. Upon the transmission-spectra analysis, the undoped samples declared transmittance 60–67% in a visible spectrum, and the energy ga
... Show MoreObjective(s): To find out the incidence Rate of abortions in pregnant women Admitted Maternal and pediatric Hospitals at Al-Diwaniyah City and to identify the relationship between the incidence rate of abortion and the associated risk factors that led to the occurrence of abortion.
Methodology: A descriptive study was conducted to identify the Incidence Rate of Abortions and its Associated Factors among Women at AL-Diwaniyah City’s Maternity and pediatric Hospital from 16 September 2020 to 16 March 2021 . The sample study includes (100) pregnant women with abortion out of (3800) pregnant women. The data was collected by means of a questionnaire through a personal intervie
... Show MoreIn this study, a mercapto-quinazolinone derivative, 3-(4-Bromobenzyl)-2-mercaptoquinazolin-4(3H)-one (compound B), was synthesized and assessed as a corrosion inhibitor for carbon steel (CS45) in 1M hydrochloric acid. The synthesis began with anthranilic acid and involved two main steps: first, the formation of a thiocyanate intermediate, followed by its reaction with anthranilic acid to produce compound B. The chemical structure of the synthesized compound was confirmed using FT-IR, 1H-NMR, and 13C-NMR techniques. The corrosion inhibition performance of compound B was evaluated at different concentrations (0.01, 0.05, 0.1, and 0.3 M) and temperatures (293, 303, and 313 K) in acidic media. Potentiodynamic polarization measu
... Show MoreThe Compressional-wave (Vp) data are useful for reservoir exploration, drilling operations, stimulation, hydraulic fracturing employment, and development plans for a specific reservoir. Due to the different nature and behavior of the influencing parameters, more complex nonlinearity exists for Vp modeling purposes. In this study, a statistical relationship between compressional wave velocity and petrophysical parameters was developed from wireline log data for Jeribe formation in Fauqi oil field south Est Iraq, which is studied using single and multiple linear regressions. The model concentrated on predicting compressional wave velocity from petrophysical parameters and any pair of shear waves velocity, porosity, density, and
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