Preferred Language
Articles
/
jpgiafs-1085
Resource consumption accounting technique between traditional cost systems and contemporary cost management techniques in measuring the cost of products - A conceptual vision
...Show More Authors

The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting technique for cost management, working on the optimal exploitation of available resources and employment of idle energy to contribute to reducing the cost of products and enhancing competitiveness between units, as well as explaining its concepts, components, features and determinants of their application. Between the unit's resources and outputs, in order to support senior management financially and materially. b Resisting change, which is attributed to lack of knowledge of application rules and policies on the one hand, and fear of failure to adopt cost management techniques. The researchers recommend the adoption of the proposed vision of technology in the Iraqi units to know the homogeneous resource pools, which will clarify the interconnected relationships between them and indicate the extent to which each resource directly benefits from the other, with the aim of knowing the path of the flow of energy costs, in order to reach the cost measurement as much as the resources used.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jul 17 2012
Journal Name
مجلة مركز بحوث التقنيات الاحيائية
Effecienty of Immobilization technique of Bacillus Sublilis Asperginase producer
...Show More Authors

Abstract Twenty Bacillus isolated were obtained from different sample food and water. Bacillus B1 isolated was the highest asparaginase producer, it was identified as a strain of B. subtilis. The highest production of asparaginase was observed when mineral salt medium containing 0.3% asparagen, pH 8 and incubated at 40°c for 24 hrs. B. subtilis B1 cells were immobilized by entrapment methods (calcium alginate and agar), and by adsorption on solid surface such as sawdust and cotton. The result showed that the immobilized cells by adsorption on sawdust was the best, the immobilized cell retained 88% of asparginase activity after 48h while free cell retained 65%. Cells immobilized by adsorption on sawdust was incubated at different temperatu

... Show More
Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
في ترشيد التكاليف البيئية ABC تطبيق اسلوب الكلفة على اساس النشاط: بحث تطبيقي في شركة تعبئة الغاز
...Show More Authors

   The aim of the research is to use methods based on cost-based activities )ABC) to identify the activities that cause the costs resulting from the environmental impact of the gas filling company and then to manage on the basis of the activities to manage the costs of these activities, which in turn rationalizes the environmental costs by eliminating activities that do not add .The research a number of conclusions, the most important of which is that the management of the company should continuously seek to train and qualify its staff on the accounting systems, especially in the field of accounting of environmental costs, the high environmental costs by the company, bears as a result of its activity.

View Publication Preview PDF
Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Planner And Development
تأثير الموارد والامكانات الاقليمية في القدرة التنافسية للانشطة الصناعية – الحالة الدراسية نشاط الصناعة القطنية في محافظة واسط
...Show More Authors

View Publication Preview PDF
Publication Date
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Effects of Sodium Chloride and Sodium Sulphate Solutions on the Output of the Electrochemical Machining
...Show More Authors

Electrochemical Machining is a term given to one of nontraditional machining that uses a chemical reaction associated with electric current to remove the material. The process is depending on the principle of anodic dissolution theory for evaluating material removal during electrochemical process. In this study, the electrochemical machining was used to remove 1 mm from the length of the a workpiece (stainless steel 316 H) by immersing it in to electrolyte (10, 20 and 30 g) of NaCl and Na2SO4 to every (1 litter of filtered water).  The tool used was made from copper. Gap size between the workpiece and electrode is (0.5) mm. This study focuses on the effect of the changing the type and concentration of electroly

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
A Feminist Stylistic Analysis of Anti-feminist Poetry in English and Arabic
...Show More Authors

Language plays a major role in all aspects of life. Communication is regarded as the most important of these aspects, as language is used on a daily basis by humanity either in written or spoken forms. Language is also regarded as the main factor of exchanging peoples’ cultures and traditions and in handing down these attributes from generation to generation. Thus, language is a fundamental element in identifying peoples’ ideologies and traditions in the past and the present. Despite these facts, the feminist linguists have objections to some of the language structures, demonstrating that language is gender biased to men. That is, language promotes patriarchal values. This pushed towards developing extensive studies to substantiate s

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jan 27 2019
Journal Name
Civil Engineering Journal
Prediction of Sediment Accumulation Model for Trunk Sewer Using Multiple Linear Regression and Neural Network Techniques
...Show More Authors

Sewer sediment deposition is an important aspect as it relates to several operational and environmental problems. It concerns municipalities as it affects the sewer system and contributes to sewer failure which has a catastrophic effect if happened in trunks or interceptors. Sewer rehabilitation is a costly process and complex in terms of choosing the method of rehabilitation and individual sewers to be rehabilitated.  For such a complex process, inspection techniques assist in the decision-making process; though, it may add to the total expenditure of the project as it requires special tools and trained personnel. For developing countries, Inspection could prohibit the rehabilitation proceeds. In this study, the researchers propos

... Show More
View Publication
Scopus (20)
Crossref (15)
Scopus Clarivate Crossref
Publication Date
Tue Jan 28 2014
Journal Name
Journal Of Energy And Power Engineering
Comparison between Two Vertical Enclosures Filled With Porous Media under the Effect of Radiation and Magnetohydrodynamics
...Show More Authors

View Publication
Crossref
Publication Date
Fri Sep 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluate the effect of surface treatments on shear bond strength between lithium disilicate ceramic and dentin.
...Show More Authors

Purpose: To evaluate the effect of different surface treatments on shear bond strength between dentin and IPS e.max lithium disilicate glass-ceramic. Materials and Methods: Eighteen extracted third molars were embeded in epoxy resin. The tooth was sectioned vertically in mesiodistal direction using a low speed hard tissue microtome. The buccal and lingual surfaces of each section were ground flat using 600 grit Silicone carbide paper. Eighteen ceramic discs consisted of lithium disilicate glass-ceramic were prepared with a diameter of 4.7mm and height of 2.2mm. The discs were divided in two groups (n=10): (1) IPS e.max treated with hydrofluoric acid and Monobond Plus (MBP) and (2) IPS e.max treated with Monobond Etch &Prime (MBEP). The toot

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Dec 01 2022
Journal Name
Al-khwarizmi Engineering Journal
Comparative Study between Activated Carbon and Charcoal for the Development of Latent Fingerprints on Nonporous Surfaces
...Show More Authors

 

For criminal investigations, fingerprints remain the most reliable form of personal identification despite developments in other fields like DNA profiling. The objective of this work is to compare the performance of both commercial charcoal and activated carbon powder derived from the Alhagi plant to reveal latent fingerprints from different non-porous surfaces (cardboard, plain glass, aluminum foil sheet, China Dish, Plastic, and Switch). The effect of three variables on activated carbon production was investigated. These variables were the impregnation ratio (the weight ratio of KOH: dried raw material), the activation temperature, and the activation time. The effect factors were investigated using Central Composite Design

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (3)
Scopus Crossref
Publication Date
Thu Dec 01 2022
Journal Name
Al-khwarizmi Engineering Journa
Comparative Study between Activated Carbon and Charcoal for the Development of Latent Fingerprints on Nonporous Surfaces
...Show More Authors

For criminal investigations, fingerprints remain the most reliable form of personal identification despite developments in other fields like DNA profiling. The objective of this work is to compare the performance of both commercial charcoal and activated carbon powder derived from the Alhagi plant to reveal latent fingerprints from different non-porous surfaces (cardboard, plain glass, aluminum foil sheet, China Dish, Plastic, and Switch). The effect of three variables on activated carbon production was investigated. These variables were the impregnation ratio (the weight ratio of KOH: dried raw material), the activation temperature, and the activation time. The effect factors were investigated using Central Composite Design (CCD) softwa

... Show More
Crossref (3)
Crossref