The Allocation of Indirect Industrial Costs under the Traditional Methods and the Cost Method Based on the Activates (ABC) Comparative study design system in public company for textile industries/Hilla

أن معظم المصانع الانتاجية في العراق تطبق أنظمة التكاليف التقليدية والتي تعتمد في توزيع التكاليف الإجمالية على اسس قد تكون غير مدروسة مما يؤدي إلى تحميل المنتج النهائي بتكاليف غير مبررة به سواء اكان بشكل مباشر أم غير مباشر، لذا فانه يمكن لنظام محاسبة التكاليف المبني على الانشطة  (ABC)ان يساعد الوحدة في  تقييم وتقنين التكاليف من خلال دراسة وتحليل الانشطة والتكاليف المحققة لتلك الانشطة وقد بينت الدراسة من خلال الدراسة النظرية والتطبيقية على واقع الشركة العامة للصناعات النسيجية –الحلة ان نظام التكاليف المطبق في الشركة هو تقليدي وبالتالي تحميل المنتج بما لا يخصه من التكاليف مما يتطلب وضع محركات كلفة دقيقة من قبل متخصصين من لهم خبرة محاسبية وكلفوية وخصوصا  مع تنوع وكثرة المنتجات ، اذ يستخدم اساس معدل تحميل واحد على مستوى الشركة ككل وهو الوحدة المنتجة اي مجموع التكاليف الصناعية غير المباشرة لمراكز (خدمات الانتاج والخدمات التسويقية والخدمات الادارية) بعد استبعاد المباشرة سواء كانت المتغيرة أم الثابتة باعتبار سهل تتبعها. واهم ما توصلت أليه الدراسة من خلال المقارنة بين الطريقتين ان طريقة ABC اكثر دقة في القياس وتحديد كلفة الانتاج وكلفة المتر الواحد من الطريقة التقليدية وينعكس هذا بدوره على الرقابة والتخطيط واتخاذ القرارات حيث توفر هذه الطريقة بيانات اكثر دقة وموضوعية للإدارة. ومن أبرز ما أوصت به الدراسة هو على الشركة تطبيق نظام التكاليف المبني على اساس الانشطة(ABC)  لأنه يؤدي الى الدقة والموضوعية في قياس الكلفة وتحليل الانشطة واختيار المسببات للتكاليف الدقيقة وقياس المخرجات في التقارير لاتخاذ القرارات الادارية السليمة.The most of the production plants in Iraq apply traditional cost systems, which depend on the distribution of the total costs on the basis of which may be unconsidered, leading to the loading of the final product at unhelpful  costs, whether directly or indirectly, so the system of cost-accounting based on activities (ABC) to help the unit in the evaluation and regulation of costs through the study and analysis of the activities and costs realized for those activities this  study showed through the theoretical and applied study on the reality of the General Company for Textile Industries in Hilla. that the cost system applied in the company is traditional and thus load the  cost is not limited by the need to develop precise cost engines by specialists with accounting and cost experience, especially with the diversity and abundance of products. The basis of one load rate is used at the level of the company as a whole, namely the productive unit, ie the total indirect industrial costs of the centers Marketing and management services) after direct exclusion whether variable or fixed as easy to track. The most important findings of the study are that the method of ABC is more accurate in measuring and determining the cost of production and the cost of a meter than the traditional method. This is reflected in the control, planning and decision making. This method provides more accurate and objective data for management. The most important recommendation of the study is to apply the cost-based system (ABC) because it leads to accuracy and objectivity in cost measurement, analysis of activities, selection of causes for accurate costs and measurement of outputs in the reports to make sound management decisions

The Allocation of Indirect Industrial Costs under the Traditional Methods and the Cost Method Based on the Activates (ABC) Comparative study design system in public company for textile industries/Hilla

أن معظم المصانع الانتاجية في العراق تطبق أنظمة التكاليف التقليدية والتي تعتمد في توزيع التكاليف الإجمالية على اسس قد تكون غير مدروسة مما يؤدي إلى تحميل المنتج النهائي بتكاليف غير مبررة به سواء اكان بشكل مباشر أم غير مباشر، لذا فانه يمكن لنظام محاسبة التكاليف المبني على الانشطة  (ABC)ان يساعد الوحدة في  تقييم وتقنين التكاليف من خلال دراسة وتحليل الانشطة والتكاليف المحققة لتلك الانشطة وقد بينت الدراسة من خلال الدراسة النظرية والتطبيقية على واقع الشركة العامة للصناعات النسيجية –الحلة ان نظام التكاليف المطبق في الشركة هو تقليدي وبالتالي تحميل المنتج بما لا يخصه من التكاليف مما يتطلب وضع محركات كلفة دقيقة من قبل متخصصين من لهم خبرة محاسبية وكلفوية وخصوصا  مع تنوع وكثرة المنتجات ، اذ يستخدم اساس معدل تحميل واحد على مستوى الشركة ككل وهو الوحدة المنتجة اي مجموع التكاليف الصناعية غير المباشرة لمراكز (خدمات الانتاج والخدمات التسويقية والخدمات الادارية) بعد استبعاد المباشرة سواء كانت المتغيرة أم الثابتة باعتبار سهل تتبعها. واهم ما توصلت أليه الدراسة من خلال المقارنة بين الطريقتين ان طريقة ABC اكثر دقة في القياس وتحديد كلفة الانتاج وكلفة المتر الواحد من الطريقة التقليدية وينعكس هذا بدوره على الرقابة والتخطيط واتخاذ القرارات حيث توفر هذه الطريقة بيانات اكثر دقة وموضوعية للإدارة. ومن أبرز ما أوصت به الدراسة هو على الشركة تطبيق نظام التكاليف المبني على اساس الانشطة(ABC)  لأنه يؤدي الى الدقة والموضوعية في قياس الكلفة وتحليل الانشطة واختيار المسببات للتكاليف الدقيقة وقياس المخرجات في التقارير لاتخاذ القرارات الادارية السليمة.  The most of the production plants in Iraq apply traditional cost systems, which depend on the distribution of the total costs on the basis of which may be unconsidered, leading to the loading of the final product at unhelpful  costs, whether directly or indirectly, so the system of cost-accounting based on activities (ABC) to help the unit in the evaluation and regulation of costs through the study and analysis of the activities and costs realized for those activities this  study showed through the theoretical and applied study on the reality of the General Company for Textile Industries in Hilla. that the cost system applied in the company is traditional and thus load the  cost is not limited by the need to develop precise cost engines by specialists with accounting and cost experience, especially with the diversity and abundance of products. The basis of one load rate is used at the level of the company as a whole, namely the productive unit, ie the total indirect industrial costs of the centers Marketing and management services) after direct exclusion whether variable or fixed as easy to track. The most important findings of the study are that the method of ABC is more accurate in measuring and determining the cost of production and the cost of a meter than the traditional method. This is reflected in the control, planning and decision making. This method provides more accurate and objective data for management. The most important recommendation of the study is to apply the cost-based system (ABC) because it leads to accuracy and objectivity in cost measurement, analysis of activities, selection of causes for accurate costs and measurement of outputs in the reports to make sound management decisions

Design of wideband Rotman lens for wireless applications

An electrically steerable beam is an essential standard in the recent wireless application in order to increase the gain and reduce the interference. However, high performance of amplitude besides low phase error difficult to achieve without indicators are used to set lens parameters to desired optimum performance design level. In this paper, the introduced microstrip lens has examined a comprehensive explanation for parameters and indications amid a full wave structure methodology. Further, Phase and energy coupling between excited ports and received ports besides phase error and its relation with the lens parameters design are explained in detailed.  A wideband beamforming network based on a printed microstrip Rotman lens with a ±26o scanning angle was designed in this study. The designed lens operates at 2.45 GHz with 592 MHz bandwidth. The lens consists of five switchable ports (input ports) with four output ports that connected to the microstrip patch antennas. The five switchable ports were used to realize the scanning beams angle in the azimuth plane.  The proposed model is simulated by CST Microwave Studio and fabricated on FR-4 with 1.565 mm thickness and 4.2 permittivity.  A good agreement between simulation and measurement results were achieved

Appraisal of Asphalt Mixtures’ Cracking Resistance Modified with Waste Aluminum Scrap Powder (WASP) at Intermediate Temperatures

Considering that most asphalt concrete pavement distresses are fracture-related, evaluating and quantifying mix fracture properties is essential to improved pavement design. Therefore, the first step of the study, a pre-development phase, determines the optimal value for adding waste aluminum scrap powder (WASP) with a fraction size of 2.36-0.075 mm to mixes. Based on previous digital image analysis (DIA), AlDoz and AlNibaa’e aggregates were selected from seven central, northern, and southern Iraq sources. The second post-development phase studies the testing factors of a reliable and practical semi-circular bending (SCB) test for assessing asphalt concrete mixture fracture properties at intermediate service temperatures. The development and calibration of the Marshall System into the SCB-Tester, which switched from analog to digital and computerized control, accurately predicted reference and modified mix fracture characteristics at 50.8 mm/min. Three notch lengths (25, 32, and 38) mm were selected to be studied. Five percentages of WASP (0.5, 1.0, 1.5, 2.0, and 2.5) percent were added by weight to the entire mix and compared to the reference mixture. Results indicate that 1.5% WASP decreases fracture severity and stiffen AlNibaa’e and AlDoz mixes. Increased fracture strength and toughness of modified mixes relative to the reference may dramatically increase asphalt concrete fracture resistance. Even though a higher evaluation for AlNibaa’e mixes than AlDoz with an expected difference, the impact of modifying appears to be an effective influence for AlDoz mixes with determination factors (R2) of 0.9788 and 0.9889 than that of AlNibaa’e modified coarse and fine mixes, which have R2 of 0.8535 and 0.8461, respectively

Design and implementation of microstrip rotman lens for ISM band applications

This work presents the design and implementation of Rotman lens as a beam steering device for Industrial, Scientific, and Medical (ISM) applications. 2.45 GHz is considered as a center frequency design with (2-6) GHz frequency bandwidth. The beam steering is examined to cover ±21o scan angle with maximum main lobe magnitude 10.1 dBi, rectangular patch antennas are used as radiation elements to beam the output far field. The work is extended to compare between the tapered line which is used for matching between 50-Ω ports and lens cavity. CST microwave simulation studio results show that the rectangular taper line can yield 2 dB return loss less than linear taper line with a little bit shifting in responses for same input and load impedance

Trauma simulation training: a randomized controlled trial -evaluating the effectiveness of the Imperial Femoral Intramedullary Nailing Cognitive Task Analysis (IFINCTA) tool

Background and purpose - Cognitive task analysis (CTA) has been used extensively to train pilots and in other surgical specialties. However, the use of CTA within orthopedics is in its infancy. We evaluated the effectiveness of a novel CTA tool to improve understanding of the procedural steps in antegrade femoral intramedullary nailing. Material and methods - Design: A modified Delphi technique was used to generate a CTA from 3 expert orthopedic trauma surgeons for antegrade femoral intramedullary nailing. The written and audiovisual information was combined to describe the technical steps, decision points, and errors for each phase of this procedure Validation: A randomized double-blind controlled trial was undertaken with 22 medical students (novices) randomized into 2 equal groups. The intervention group were given the CTA tool and the control group were given a standard operative technique manual. They were assessed using the validated "Touch Surgery™" application assessment tool on femoral intramedullary nailing. Results - The pre-test scores between the two groups were similar. However, the post-test scores were statistically significantly better in the intervention group compared with the control group. The improvement (post-test median scores) in the intervention group compared with the control group was 20% for patient positioning and preparation, 21% for femoral preparation, 10% for proximal locking, and 19% for distal locking respectively (p < 0.001 for all comparisons). Interpretation - This is the first multimedia CTA tool in femoral intramedullary nailing that is easily accessible, user-friendly, and has demonstrated significant benefits in training novices over the traditional use of operative technique manuals

The effect of blade angles of the vertical axis wind turbine on the output performance.

There are many social, political and environmental issues associated with the use of fossil fuels. For this reason, there are numerous investigations currently being carried out to develop newer and renewable sources of energy to alleviate energy demand. Wind is one source of energy that can be harnessed using wind turbines. In this study, numerical investigations using CFD analysis have been carried out to determine the optimum dimensions of a wind turbine used in urban environments by varying the rotor and stator blade angles. The effect of these blade angles have been considered to be within the normal operating range (α from 1.689 to 21.689 , δ from 22.357 to 42.357 and γ from 18.2 to 38.2 ) while β was kept constant to 90 . The results show that as α increase torque output and power output increases to a certain point after which both these quantities start decreasing. On the contrary to α, as δ increase torque output and power output decreases. From the results it can be concluded that the ideal blade angles, for optimal power output, are α=16.689, γ=18.2 and δ=22.357