The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity. The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capable cost of modern, such as the style of activity-based costing based on the performance PFABC was reached for a set of conclusions including: still a textile factory and weaving Wasit depends on the traditional methods of costs when measuring its product costs, which would make him a minor to keep pace with developments and changes in the business environment, as a result of its limitations in determining the cost of its products properly, especially the industrial cost of indirect, and reflection to determine the price. The research also found a set of recommendations including: appropriate for the adoption of a textile factory and weaving Wasit methods of modern cost such as the cost method of management on the basis of activity based on performance (PFABC), which will have an important role in determining the cost of its products properly, especially the industrial non-cost directly, which ultimately help in reducing the cost of its products
Magnetosphere is a region of space surrounding Earth magnetic field, the formation of magnetosphere depends on many parameters such as; surface magnetic field of the planet, an ionized plasma stream (solar wind) and the ionization of the planetary upper atmosphere (ionosphere). The main objective of this research is to find the behavior of Earth's magnetosphere radius (Rmp) with respect to the effect of solar wind kinetic energy density (Usw), Earth surface magnetic field (Bo), and the electron density (Ne) of Earth's ionosphere for three years 2016, 2017 and 2018. Also the study provides the effect of solar activity for the same period during strong geomagnetic storms on the behavior of Rmp. F
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Assessment the actual accuracy of laboratory devices prior to first use is very important to know the capabilities of such devices and employ them in multiple domains. As the manual of the device provides information and values in laboratory conditions for the accuracy of these devices, thus the actual evaluation process is necessary.
In this paper, the accuracy of laser scanner (stonex X-300) cameras were evaluated, so that those cameras attached to the device and lead supporting role in it. This is particularly because the device manual did not contain sufficient information about those cameras.
To know the accuracy when using these cameras in close range photogrammetry, laser scanning (stonex X-300) de
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The notion of interval value fuzzy k-ideal of KU-semigroup was studied as a generalization of afuzzy k-ideal of KU-semigroup. Some results of this idea under homomorphism are discussed. Also, we presented some properties about the image (pre-image) for interval~ valued fuzzy~k-ideals of a KU-semigroup. Finally, the~ product of~ interval valued fuzzyk-ideals is established.
The aim of this study is to investigate the ability of malachite green (MG) combined with 650nm diode laser to kill Candida albicans and to spectrally study the MG photodegradation after photodynamic therapy (PDT) spectrally. Cultures of Candida albicans were exposed to 40mW, 650 nm diode laser in the absence of MG. In PDT group, the MG was added to the Candida suspension for 5 min then exposed to diode laser for (5, 10, 15, 20) min at power density of 0.59W/cm2. The absorption spectrum of the photosensitized fungal suspension was obtained. The data were submitted to T-test (p<0.05). A 650nm diode laser in the presence of MG reduced the number of CFU/ml in 98.4%. Laser with 650nm alone and MG alone did not reduce significantly the num
... Show MoreThe non-isothermal crystallization kinetics and crystalline properties of nanocomposites poly butyleneterephthalate, [PBT] /multiwalled-carbon nanotubes (MWCNTs) were tested by differential scanning calorimetry (DSC). PBT/(MWCNTs) nanocomposite was prepared by ultrasonicated of MWCNTs (0.5, 1, 2, 4 wt %) in dichloromethane (DCM) and after that the powdered PBT polymer was added to the MWCNTs solution. The non-isothermal crystallization results show that increasing the MWCNTs contents, decreased the melting temperature (Tm) of PBT/(MWCNTs) nanocomposite as compared with pure PBT, while resulting in improving the degree of crystallinity. These results indicated that a little amount of MWCNTs can be evident strong nucleating agent in PBT na
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Borago officinalis is highly interesting amongst nutritional and medical source relate to its high composition of some useful phytochemical compound. It is great plants with bright blue star-shaped flowers present in most world regions and usually known as borage. The Borago phytochemical analysis showed the presence of alkaloids, tannins, flavonoids, phenolic acids, essential oil, vitamins and others. Borage is cultivated all over the world and used in traditional medicine as a demulcent, diuretic, emollient, tonic, expectorant, for the treatment of coughs, inflammation and swelling, and other diseases. In herbal medicine, Borage seed oil (BSO) has been utilized for many progressive illnesse
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In this paper, a shallow foundation (strip footing), 1 m in width is assumed to be constructed on fully saturated and partially saturated Iraqi soils, and analyzed by finite element method. A procedure is proposed to define the H – modulus function from the soil water characteristic curve which is measured by the filter paper method. Fitting methods are applied through the program (SoilVision). Then, the soil water characteristic curve is converted to relation correlating the void ratio and matric suction. The slope of the latter relation can be used to define the H – modulus function. The finite element programs SIGMA/W and SEEP/W are then used in the analysis. Eight nodded isoparametric quadrilateral elements are used for modeling
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The aim of the current research is to construct a scale of emotional adjustment for kindergarten children and to set a standard for its evaluation. To achieve this, a scale consisting of (19) items was prepared. The mother of the child answered by adopting the method of self-report, which is expressed in the form of reporting terms, as each item represents a situation in the child's life and each situation has three alternatives to answer that represent various responses to the mentioned situation. One of the alternatives represents the emotionally adaptive response, which is given a degree (3), the second response expresses the emotional adjustment partly that took the degree of (2), and the third response expresses the weakness of emot
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