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The effectiveness of using material flow cost accounting to eliminate losses
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This investigation aimed to explain the mechanism of MFCA by applying this method on air-cooled engine factory which was suffering from high production cost. The results of this study revealed that MFCA is a useful tool to identify losses and inefficiencies of the production process. It is found that the factory is suffering from high losses due to material energy and system losses. In conclusion, it is calculated that system losses are the highest among all the losses due to inefficient use of available production capacity.

Scopus
Publication Date
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Colorimetric Determination of Salbutamol Sulfate using Spectrophotometry-Continuous Flow Injection Technique in Pure and Pharmaceutical Forms
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Simple, precise and economic batch and flow injection analysis (FIA)-spectrophotometric methods have been established for simultaneous determination of salbutamol sulfate (SLB) in bulk powder and pharmaceutical forms. Both methods based on diazotization coupling reaction of SLB with another drug compound (sulfadimidine) as a safe and green diazotization agent in alkaline medium. At 444 nm, the maximum absorption of the orange azo-dye product was observed. A thorough investigation of all chemical and physical factors was conducted for batch and FIA procedures to achieve high sensitivity. Under the optimized experimental variables, SLB obeys Beer’s law in the concentration range of 0.25-4 and 10-100 μg/mL with limits of detection of 0.0

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Permeability Prediction in One of Iraqi Carbonate Reservoir Using Statistical, Hydraulic Flow Units, and ANN Methods
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   Permeability is an essential parameter in reservoir characterization because it is determined hydrocarbon flow patterns and volume, for this reason, the need for accurate and inexpensive methods for predicting permeability is important. Predictive models of permeability become more attractive as a result.

   A Mishrif reservoir in Iraq's southeast has been chosen, and the study is based on data from four wells that penetrate the Mishrif formation. This study discusses some methods for predicting permeability. The conventional method of developing a link between permeability and porosity is one of the strategies. The second technique uses flow units and a flow zone indicator (FZI) to predict the permeability of a rock mass u

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Batch and Flow-Injection Spectrophotometric Determination of Thymol Using Procaine Hydrochloride as a New Chromogenic Reagent
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New, simple and sensitive batch and Flow-injecton spectrophotometric methods for the determination of Thymol in pure form and in mouth wash preparations have been proposed in this study. These methods were based on a diazotization and coupling reaction between Thymol and diazotized procaine HCl in alkaline medium to form an intense orange-red water-soluble dye that is stable and has a maximum absorption at 474 nm. A graphs of absorbance versus concentration show that Beer’s law is obeyed over the concentration range of 0.4-4.8 and 4-80 µg.ml-1 of Thymol, with detection limits of 0.072 and 1.807 µg.ml-1 of Thymol for batch and FIA methods respectively. The FIA procedure sample throughput was 80 h-1. All different chemical and physical e

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Publication Date
Sun Feb 20 2022
Journal Name
Egyptian Journal Of Chemistry
Simulation of the remediation of groundwater contaminated with ciprofloxacin using grafted concrete demolition wastes by ATPES as reactive material: Batch and modeling study
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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Scenography and the effectiveness of meaning in the theatrical space
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The elements of theater formation that fall within the spatial experience of the scenography of the show, which the directors work in in the imaginary theater, are important and have an aesthetic, intellectual and cognitive dimension, working to highlight reality in an aesthetic image surrounding space and space. And its relationship to the distinct, multiple and variable spaces above the stage, to produce theatrical signals and endless meanings through the possibility of infinite reconfiguration of the theater's space and its public and private space through the distribution of a group of blocks within the scenic image.
I dealt with in the first chapter (the methodological framework), which includes the research problem identified

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Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The theory of convergent between standard and optimal cost supporting actual cost in an Enterprise: بحث تطبيقي في معمل الألبسة الرجالية في النجف للفترة من 2007-2020
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The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

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Publication Date
Mon Sep 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Quality Factor Effects on The Dynamical Behavior of A Ceramic Material
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Kaolin ceramic compacts sintered at various temperatures are investigated to correlate their microstructure with their acoustic parameters.  Pulse  velocity  ,  attenuation  coefficient,  and  quality factor values are ducts from ultrasonic attenuation measurements, moreover, the dynamical mechanics parameters( Young and shear modules) exhibited an explicit relationship with the acoustic quality factor.inturn  are  related  to  the  microstructure  which  is  heavily affected by the sintering mechanism.

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Publication Date
Fri Jul 29 2022
Journal Name
Research Journal Of Pharmacy And Technology
Characterization and Testing the properties of PEKK- Strontium- hydroxyapatite composite material
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Polymers, being one of the most important materials in dentistry, offer great physical and mechanical qualities, as well as good biocompatibility. Aim of this study was done to evaluate the Polyetherketoneketone and Polyetherketoneketone polymer composite material used as dental implant through tensile strength, Fourier Transform Infrared analysis FTIR, and wettability). Polyetherketoneketone composites (Polyetherketoneketone and Strontium-containing hydroxyapatite) with selected weight percentage ratios of (0, 10%, 20%, 30%), were fabricated using a compression molding technique”, The study involved Samples preparation (sheets) shaped and form into the desired shape according to standard for tests which included tensile strength,

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Publication Date
Tue Sep 01 2015
Journal Name
Journal Of Engineering
Effect of Recirculation Ratio on the Uniformity Flow in a High Area Ratio of Outlets Pipe at Different Entrance flow rates
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The uniform flow distrbiution in the multi-outlets pipe highly depends on the several parameters act togather. Therefor, there is no general method to achieve this goal. The  goal of this study is to investigate the proposed approach that can provide significant relief of the maldistribution. The method is based on re-circulating portion of flow from the end of the header to reduce pressure at this region . The physical model consists of main manifold with uniform longitudinal section having diameter of 152.4 mm (6 in), five laterals with diameter of 76.2 mm (3 in), and spacing of 300 mm. At first, The experiment is carried out with conventional manifold, which is a closed-end. Then, small amount of water is allowed

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Integration The Cost Techniques with Balanced Scorecard for The Purposes of Measuring and Evaluating Performance
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The effective application of the method of measuring and evaluating performance according to the Balanced  Scorecard the need for an information system a comprehensive and integrated for internal and external environment, Which requires the need to develop accounting information system in general and cost management information systems to suit the particular requirements of the environment in terms of the development of modern methods of measurement to include the use of some methods that have proven effective in measuring and evaluating performance.

The research problem in need of management to develop methods of measuring and evaluating performance through the use of both financial measures and non

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