There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle v

Competitive advantage is a substantial  strategic objective for organizations. It requires high levels in the quality of products and services provided to customers, continuous improvement of costing , care for creativity and innovative employees, and speed unique to the marketing and financial engineering, and business re-engineering processes. The situation in this area, requires actors to attract and develop human resources, including help in proper implementation of the strategic tasks that targeted by those institutions. According to the opinions and viewpoints of management scholars, the competitive advantage resource is the most important issue for organizations in the third millennium, which can be a

Cloud point extraction is a simple, safe, and environmentally friendly technique for preparing many different kinds of samples. In this review, we discussed the CPE method and how to apply it to our environmental sample data. We also spoke about the benefits, problems, and likely developments in CPE. This process received a great deal of attention during preconcentration and extraction. It was used as a disconnection and follow-up improvement system before the natural mixtures (nutrients, polybrominated biphenyl ethers, pesticides, polycyclic sweet-smelling hydrocarbons, polychlorinated compounds, and fragrant amines) and inorganic mixtures were examined and many metals like (silver, lead, cadmium, mercury, and so on). We also find

In this paper the method of singular value decomposition  is used to estimate the ridge parameter of ridge regression estimator which is an alternative to ordinary least squares estimator when the general linear regression model suffer from near multicollinearity.

An investigation was conducted effect of addition co- solvent on solvent extraction process for two types of a lubricating oil fraction (spindle) and (SAE-30) obtained from vacuum distillation unit of lube oil plant of Daura Refinery. In this study two types of co-solvents ( formamide and N-methyl, 2, pyrrolidone) were blended with furfural to extract aromatic hydrocarbons which are the undesirable materials in raw lubricating oil, in order to improve the viscosity index, viscosity and yield of produced lubricating oil. The studied operating condition are extraction temperature range from 70 to 110 °C for formamide and 80 to 120 °C for N-methyl, 2, pyrrolidone, solvent to oil ratio range from 1:1 to 2:1 (wt./wt.) for furfural with form

The UN plans to achieve several development objectives by 2030. These objectives address global warming, a major issue. This method aims to improve sustainable accounting performance (AP). In this circumstance, AI is being applied in various fields, notably in economic, social, and environmental (ESE) domains. This research investigates how sustainable development (SD) influences AI methodologies and AP improvement. The research examined a sample of Iraqi banks listed on the Iraq Stock Exchange from 2014 to 2022. AI was measured by ATM and POS prevalence. A three-dimensional approach examined economic, social, and environmental (ESE) sustainability. Meanwhile, the performance of sustainable accounting was measured through the return on asse

Due to increased consumption of resources, especially energy it was necessary to find alternatives characterized by the same quality as well as being of less expensive, and most important of these alternatives are characterized by waste and the fact that humancannot stop consumption. So we  have consideredwaste as an  alternative and cheap economic resources and by using environmental index the MIP (input materials per unit ,unit / service) is based on the grounds that the product is not the end of itselfit is a product to meet the need  of a product or service, awarded a resource input and output within the five basic elements are the raw materials is ecological, Raw materials ecological, water, air and soil erosion for a

With a descriptive and analytical approach, it discusses the concept of phenomenology as an approach to seeing the aesthetics of ugliness as one of the concepts associated with the aesthetic experience in contemporary art designs, as it is the result of communication between artistic production and the recipient, which leads to creating a state of aesthetic pleasure. A phenomenological method is used to uncover the aesthetics of ugly and to connect ugliness and beauty since ugliness in aesthetics incorporates beauty as a modern aesthetic vision from the phenomenological perspective. The study investigated aesthetics as a phenomenon of perception, sensory knowledge, and the aesthetic response to the production of designs in contemporary a

This research included measuring the concentrations of natural radioactive isotopes U-238 and Th-232 and radiation dose rates for selected areas of Missan province, GR-460 system was used which has the potential to measure the concentrations of natural radioactive isotopes in (ppm) unit and measuring the radiation dose rates in μR/h unit. It was also used with the system the mobile device FH-40 which measures the radiation dose rates in units μSμ/h the measurement results showed the absence of a significant increase in the U-238 and Th-232 concentration where the concentration of isotopes of U-238 and natural Th-232 (3.35-5.46) ppm respectively it is authorized and universally accepted. In terms of radiation dose rates it ranged betwe