The objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des

Baghdad city has been faced numerous issues related to freshwater environment deteriorations due to many reasons, mainly was the discharge of wastewater without adequate treatment. Al-Rustamiya Wastewater Treatment Plant (WWTP) have been constructed among many plants in Baghdad city to reduce the amount of wastewater discharged into natural environment and its subsequent adverse effects. This study was conducted to evaluate the performance of the plant which consist of a conventional activated sludge (CAS) and sequencing batch reactors (SBR) systems as secondary treatment units and its ability to meet Iraqi specifications. A reliability level determination and analysis also were conducted to find the plant's stability an

Baghdad city has been faced numerous issues related to freshwater environment deteriorations due to many reasons, mainly was the discharge of wastewater without adequate treatment. Al- Rustamiya Wastewater Treatment Plant (WWTP) have been constructed among many plants in Baghdad city to reduce the amount of wastewater discharged into natural environment and its subsequent adverse effects. This study was conducted to evaluate the performance of the plant which consist of a conventional activated sludge (CAS) and sequencing batch reactors (SBR) systems as secondary treatment units and its ability to meet Iraqi specifications. A reliability level determination and analysis also were conducted to find the plant's stability and its capabi

This study aimed to investigate the incorporation of recycled waste compact discs (WCDs) powder in concrete mixes to replace the fine aggregate by 5%, 10%, 15% and 20%. Compared to the reference concrete mix, results revealed that using WCDs powder in concrete mixes improved the workability and the dry density. The results demonstrated that the compressive, flexural, and split tensile strengths values for the WCDs-modified concrete mixes showed tendency to increase above the reference mix. However, at 28 days curing age, the strengths values for WCDs-modified concrete mixes were comparable to those for the reference mix. The leaching test revealed that none of the WCDs constituents was detected in the leachant after 180 days. The

Permeability determination in Carbonate reservoir is a complex problem, due to their capability to be tight and heterogeneous, also core samples are usually only available for few wells therefore predicting permeability with low cost and reliable accuracy is an important issue, for this reason permeability predictive models become very desirable.

   This paper will try to develop the permeability predictive model for one of  Iraqi carbonate reservoir from core and well log data using the principle of Hydraulic Flow Units (HFUs). HFU is a function of Flow Zone Indicator (FZI) which is a good parameter to determine (HFUs).

   Histogram analysis, probability analysis and Log-Log plot of Reservoir Qua

The purpose of this study is to investigate the biostimulation effect of 532 nm CW laser on the metabolism of Saccharomyces cerevisiae yeast. Cells were irradiated by 532 nm Nd:YAG laser using 0.153 W/cm2 power density at 30, 45, 60,180 and 300 seconds exposure times in their respective orders. Intrafluorescence parameters were measured by detection the autofluorescence intensity, proliferation rate and Imaging the fluorescent mitochondria using confocal laser scanning microscope. The results showed that the 30 and 45 second exposure times seem to have stimulated changes in the cells that led to increase proliferation, viability and mitochondrial activity. Autofluorescence of cells increased after 45 and 60 seconds exposure time. After 3

The work in this paper focuses on the experimental confirming of the losses in photonic crystal fibers (PCF) on the transmission of Q-switched Nd:YAG laser. First HC-PCF was evacuated to 0.1 mbar then the microstructure fiber (PCF) was filled with He gas & gas. Second the input power and output power of Q-switched Nd:YAG laser was measured in hollow core photonic bandgap fiber (HCPCF). In this work loss was calculated in the hollow core photonic crystal fiber (HCPCF) filled with air then N2, and He gases respectively. It has bean observed that the minimum loss obtained in case of filling (HC-PCF) with He gas and its equal to 15.070 dB/km at operating wavelength (1040-1090) nm.