The last few years have seen significant improvements in the concepts, methods and general approach to calculating costs. ABC, Target Costing, Strategic Cost Management, functional analysis and costing are mobilising attention. Regardless of which of these approaches we consider, it is always from the point of view of one player whose intention is to benefit from increased knowledge of costs in...

Editorial When a patient with symptoms presents to a physician or other healthcare professional, the skillful practitioner notices not only where the patient is compromised but also how the patient is healthy. From ancient times through the present, this way of seeing individual patients as whole beings, as having both strengths and challenges, has been the hallmark of professional practice. An...

lead to continuing effects for increasing extensive of yield by means of advanced agronomic operations and selection of high yielding resistant genotypes. there fore, due to evaluation and determination of best effective traits in improvement of yield and grain quality of local populations of winter wheat, an experiment was carried out in uremia agricultural research station, on 30 local popula...

Drawing on thematic analysis of six student co-creation panels, conducted during the Student Minds University Mental Health Charter consultations, this paper elucidates students’ perspectives and proposals regarding current issues challenges around university mental health well-being support services. In particular, panels identified existing opportunities to improve service access, strategy, d...

To compare different QTL mapping methods, a population with genotypic and phenotypic data was simulated. In Bayesian approach, all information of markers can be used along with combination of distributions of SNP markers. It is assumed that most of the markers (95%) have minor effects and a few numbers of markers (5%) exert major effects. The simulated population included a basic population of ...

The project management discipline is expanding within many engineering activities. This discipline can facilitate strivings toward successful accomplishment of an engineering project. Therefore, many academic institutes teach the “project management” program. This study presents a novel approach that educates engineering students to become successful project managers based on contextual learnin...

Ambivalence, the presence of positive and negative reactions toward an object, typically involves the subjective experience of conflict. We investigate the role that the perceived validity of each side of an ambivalent attitude plays in producing subjective ambivalence (SA). Consistent with the metacognitive model of attitudes, we demonstrated that SA is reduced when people doubt either the pos...