تصميم هيكل التكاليف و نمذجتة باستخدام تقنية "CBS" لقياس تكاليف معالجة غاز الرادون المشع في المياه الجوفية و تكاليف الإمتثال لمستويات تلوث وكالة حماية البيئة الأمريكية باستخدام "منظومة الدائرة التكاملية المغلقة"

Author

إيمان محمد عبد الله

Source

مجلة جامعة بابل للعلوم الإنسانية

Issue

Vol. 24, Issue 3 (30 Sep. 2016), pp.1675-1715, 41 p.

Publisher

University of Babylon

Publication Date

2016-09-30

Country of Publication

Iraq

No. of Pages

41

Main Subjects

History and Geography

Abstract EN

Logic of Accounting has been changing, as a result of changing in business logic.

All the trends are moving towards restructure the Costs, to be a guide for Cost Reduction efforts, and using the Costs in analyzing business rather than income followed in a traditional Accounting.

This changes were reflected in searching a new techniques for measuring the values of activities can not be measured by a traditional Accounting measuring, as a measure of pollution in values in environmental activity, Which Accounting thought efforts to be restructured and modeled under a new Accounting measuring techniques, called (CBS) Cost Breakdown Structure technique.

that USEPA decided in 2014 to used it as a costs measuring approach and modeling for restructure the components of unit cost to contamination drinking water for three types of drinking water treatment techniques are(Packed tower aeration, Multistage bubble aeration, and granular activated carbon).

Although, US EPA used this technique in measuring treatment costs for various contaminants, but it focus on aeration or liquid phase of treatment process, and did not worked on radiological properties of Radon.

The dangerous nature of Radon need a special technology to dialing with it, because of its a radioactive nature.

The alpha particles emitting from radon during its decay, and the exposure for the radioactive Radon particles by inhalation or ingestion causes cancer.

So, there is a need for a technique to controlling, treating contaminate levels of Radon to a achieve the safety levels, as well as study the economic feasibility of treatment costs and Compliance Costs.

By using a new innovative treatment technique called (CICS) "Closed Integrated Circuit System", to measuring treatment costs of Radon pollution, with compliance cost, by designing a special CBS" Cost Breakdown Structure" to achieve the safety a contaminant levels issued by US EPA.

The results indicated high accuracy measurements, and the success of anew technique in reducing Radon contamination levels.

At reduction rate 81% up to 36.66 Bq/m3, which is more security than UA EPA level.

The treatment operation costs is (4.616 ID/gallon), and the compliance cost at (7.396 ID per/gallon) which show the advantage more than 150% .

American Psychological Association (APA)

إيمان محمد عبد الله. 2016. تصميم هيكل التكاليف و نمذجتة باستخدام تقنية "CBS" لقياس تكاليف معالجة غاز الرادون المشع في المياه الجوفية و تكاليف الإمتثال لمستويات تلوث وكالة حماية البيئة الأمريكية باستخدام "منظومة الدائرة التكاملية المغلقة". مجلة جامعة بابل للعلوم الإنسانية،مج. 24، ع. 3، ص ص. 1675-1715.
https://search.emarefa.net/detail/BIM-1292089

Modern Language Association (MLA)

إيمان محمد عبد الله. تصميم هيكل التكاليف و نمذجتة باستخدام تقنية "CBS" لقياس تكاليف معالجة غاز الرادون المشع في المياه الجوفية و تكاليف الإمتثال لمستويات تلوث وكالة حماية البيئة الأمريكية باستخدام "منظومة الدائرة التكاملية المغلقة". مجلة جامعة بابل للعلوم الإنسانية مج. 24، ع. 3 (2016)، ص ص. 1675-1715.
https://search.emarefa.net/detail/BIM-1292089

American Medical Association (AMA)

إيمان محمد عبد الله. تصميم هيكل التكاليف و نمذجتة باستخدام تقنية "CBS" لقياس تكاليف معالجة غاز الرادون المشع في المياه الجوفية و تكاليف الإمتثال لمستويات تلوث وكالة حماية البيئة الأمريكية باستخدام "منظومة الدائرة التكاملية المغلقة". مجلة جامعة بابل للعلوم الإنسانية. 2016. مج. 24، ع. 3، ص ص. 1675-1715.
https://search.emarefa.net/detail/BIM-1292089

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن هوامش.

Record ID

BIM-1292089