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.
Suffer most of the facilities of the high cost of inventory , which affects the high cost of the product and thus affects many administrative decisions , as well as suffer the facilities of the systems developed by the provisions of inventory control , and this problem is exacerbated in the construction sector where the inventory in the form of Construction spin of the Year for another it becomes difficult to control the cost effectively , and is the research problem in question follows: What are the implications of the use of the system in time inventory accounting system for the contracting company does kills Alrkaah to the provisions of the cost of inventory and what is the optimal approach to inventory control ? Find assumed
... Show More
To produce Zinc Oxide NanoParticles, ZnO-NPs, different methods can be used. However, the utilization of Liquid-Phase Pulsed Laser Ablation, LP-PLA, methodology of three distinct environment of aqueous using pure zinc plate will be one of the approaches for this job. Thus, in this work, concentrates on the influence of the results after employing some changes on the environment in other words, the influence of the NPs size and/or the NPs availability/appearance. Cetyltrimethylammonium Bromide, CTAB, is one of the three surfactants that have been used in the water-based solution. That is, the Sodium Dodecyl Sulfate, SDS, besides the Distilled Water, DW, the three surfactants will be ready when the molarity of the DW is around 10− 3 M. Th
... Show More
(2)
(2)
(5)
The polymer was used to inhibit the corrosion of copper metal in salt media in different concentrations at room temperature using potentiometric polarization measurement. The polymer was prepared by mixing (0.1 M) 4-Hydroxy aniline (C6H7NO) with (0.25M) of ammonium persulfate as the initiator using the electro-deposition technique. The polymer’s results showed that copper in (3.5%) NaCl had good corrosion resistance. The findings demonstrate that the %IE for polymer-induced copper corrosion is 89.32% at 10 ppm concentration as a result of the 4-hydroxy aniline polymer’s adsorption from salt solution on the surface of copper metal. The numbers from the polarization method and the acquired standard data agree well. The coated copper by po
... Show More
The polymer was used to inhibit the corrosion of copper metal in salt media in di erent concentrations at room temperature using potentiometric polarization measurement. The polymer was prepared by mixing (0.1 M) 4-Hydroxy aniline (C6H7NO) with (0.25M) of ammonium persulfate as the initiator using the electro-deposition technique. The polymer’s results showed that copper in (3.5%) NaCl had good corrosion resistance. The ndings demonstrate that the %IE for polymer-induced copper corrosion is 89.32% at 10 ppm concentration as a result of the 4-hydroxy aniline polymer’s adsorption from salt solution on the surface of copper metal. The numbers from the polarization method and the acquired standard data agree well. The coated copper by poly
... Show More
This work is devoted to study the properties of the ground states such as the root-mean square ( ) proton, charge, neutron and matter radii, nuclear density distributions and elastic electron scattering charge form factors for Carbon Isotopes (9C, 12C, 13C, 15C, 16C, 17C, 19C and 22C). The calculations are based on two approaches; the first is by applying the transformed harmonic-oscillator (THO) wavefunctions in local scale transformation (LST) to all nuclear subshells for only 9C, 12C, 13C and 22C. In the second approach, the 9C, 15C, 16C, 17C and 19C isotopes are studied by dividing the whole nuclear system into two parts; the first is the compact core part and the second is the halo part. The core and halo parts are studied using the
... Show More
(4)
Objective: to identify the secondary school adolescent's obesity, and to find out the relationship between
adolescents obesity characteristics and their family history.
Methodology: A cross-sectional study was carried out among 537 adolescents (270 boys and 267 girls) aged 12-15
years selected by means of a multistage stratified random sampling technique.
Results: the prevalence of obesity among adolescents was 22.3%. (55.8%) of the obese adolescents were male,
(42.5%) their age is (13) years old, and (79.2%) of them coming from middle level of socio economic status score.
There are a significant relationship between obese adolescents and their family history of obesity which indicated
that obese father, and obese br
Background. Gene polymorphisms affect etanercept’s pharmacokinetics, pharmacodynamics, and side effects. This effect is evidenced by the extensive genetic variation in the drug’s targets. Objectives. This study aims to find the association between different genotypes of the promoter region of the TNF-α gene at -308G/A(rs1800629), -857C/T(rs1799724), -863 C/A(rs1800630), -1031 T/C (rs1799964), -806 C/T (rs4248158) and -376 G/A (rs1800750) and the side effects of ETN that occurred to Iraqi RA patients. Method. The trial included patients with rheumatoid arthritis who had been using ETN for at least six months. The participants were from the Baghdad Teaching Hospital Rheumatology Unit. The PCR was sequenced to determine the polymo
... Show More
(3)
(4)
This article explores the process of VGI collection by assessing the relative usability and accuracy of a range of different methods (Smartphone GPS, Tablet, and analogue maps) for data collection amongst different demographic and educational groups, and in different geographical contexts. Assessments are made of positional accuracy, completeness, and data collectors’ experiences with reference to the official cadastral data and the administration system in a case-study region of Iraq. Ownership data was validated by crowd agreement. The result shows that successful VGI projects have access to varying data collection methods.
In wireless broadband communications using single-carrier interleave division multiple access (SC-IDMA) systems, efficient multiuser detection (MUD) classes that make use of joint hybrid decision feedback equalization (HDFE)/ frequency decision-feedback equalization (FDFE) and interference cancellation (IC) techniques, are proposed in conjunction with channel coding to deal with several users accessing the multipath fading channels. In FDFE-IDMA, the feedforward (FF) and feedback (FB) filtering operations of FDFE, which use to remove intersymbol interference (ISI), are implemented by Fast Fourier Transforms (FFTs), while in HDFE-IDMA the only FF filter is implemented by FFTs. Further, the parameters involved in the FDFE/
... Show More