There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

An electrochemical sensor based on manganese dioxide nanorodMnO2and Graphene oxide (GO) functionalized with 4-amino, 3-substituted 1H, 1, 2, 4 Triazole 5(4H) thion (FGO)/MnO2Nanocompositewas developed for voltammetric determination of Tetracycline (TET).The working electrode WE of SPCE was modified bya drop casting method. X-ray powder diffractometer (XRD), scanning electron microscopy (SEM) and FT-IR were employed to characterize the synthesized FGO/MnO2. The determination of TET at the modified electrode was studied by cyclic voltammetry (CV) and differential pulse voltammetry (DPV) in the phosphate buffer solution (PBS).TET show sharp increase in the oxidation peaks in the pH 2.Voltammetric characteristics of TET (Epa, Ipa) were estimate

Critical buckling temperature of laminated plate under thermal load varied linearly along the thickness, is developed using a higher-order shape function which depends on a parameter ‘‘m’’, which is improved to obtain results for thin and thick plates. Laminated plates’ equations of motion are obtained using virtual work principle and solved for simply supported boundary conditions. Angle and cross laminates thermal buckled mode shapes with different E1/E2 proportion, number of plies, (α2/α1) proportion, aspect ratios, are investigated. It is observed that this shape function gives thermal buckling for thin and thick plates but with m = 0.05 that agree well with other theories and linear distribution of temperature giv

Rutting is one of the most complex and widespread types of distress. The rutting is frequently observed on Iraqi roads, especially at the checkpoints, forming a significant hazard on the asphalt layers. Factors such as heavy loads and high temperatures contribute to this distress. Adding fibers to a hot mix asphalt (HMA) effectively improves performance and extends the lifespan of the flexible pavement. This article used glass, steel, and basalt fibers. The wheel tracking test assessed the fibre-asphalt mixture for rutting resistance and compared it with the mix without adding fibers (control HMA). Meanwhile, the microscopic structure of fibres and asphalt mixture modified with fibers was examined using the Field Emission Scanning E

This study investigates the influence of five nanomaterials nano-alumina (NA), nano-silica (NS), nano-titanium (NT), nano-zinc oxide (NZ), and carbon nanotubes (CNT)on enhancing the fatigue resistance of asphalt binders. NA, NS, and NT were incorporated at dosages of 2%, 4%, 6%, 8%, and 10%, while NZ and CNT were added at 1%, 2%, 3%, 4%, and 5%. A series of physical, rheological, and performance-based tests were conducted, including penetration, softening point, ductility, and rotational viscosity. Based on the outcomes of the overall desirability evaluation, the first three dosages of each nanomaterial were selected for further testing due to their superior workability and binder flexibility. Subsequent investigations included the high-tem

Abstract

  In this study, modified organic solvent (organosolv) method was applied to remove high lignin content in the date palm fronds (type Al-Zahdi) which was taken from the Iraqi gardens. In modified organosolv, lignocellulosic material is fractionated into its constituents (lignin, cellulose and hemicellulose). In this process, solvent (organic)-water is brought into contact with the lignocellulosic biomass at high temperature, using stainless steel reactor (digester). Therefor; most of hemicellulose will remove from the biomass, while the solid residue (mainly cellulose) can be used in various industrial fields. Three variables were studied in this process: temperature, ratio of ethano

Al-Yusifia river was assessed at three sampling stations with study period from Autumn 2010 to the end of Summer 2011. The present investigation was carried out on diversity of fungi and bacteria from Al-Yusifia river, Baghdad city. During the study, a total of 12 fungal genus and 6 bacterial genus were isolated during the year seasons. The dominant fungus at the three stations were Penicillium sp., then Rhizopus and Trichophyton   megninii while the dominant bacteria was Escherichia coli and Klebsiella sp.

            The higher

1-Objective:- Polyphenols are biochemical compounds with antioxidant activity against differences diseases related to Lipid peroxidation such as diabetes mellitus. Polyphenols distributed widely in medical plants, the aim of the study is to extract and analyze some polyphenolic compounds from grape seeds and examine their effects on (STZ) induced diabetic mice. 2-Methods:- In the present study , a group of polyphenols has been extracted from Iraq

abstract:

Objectives: The study aims to reveal the approach of Imam Al-Salmi in the weighting between the apparently conflicting texts, and to show the extent of his agreement and disagreement with the rest of the fundamentalists, and does he have vocabulary that can be used to elicit legal rulings in modern contemporary issues?

Method: The method of induction and analysis is one of the main tools to reach the research results. The study resorted to following the sayings of Imam Al-Salmi in various sources and fatwas and standing on them, then analyzing and applying them to the various branches of jurisprudence in the various jurisprudential chapters.