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.
Polyvinyl alcohol, (PVA) was prepared using polyvinyl acetate emulsion (manufactured by Al-Jihad factory,
That-Al-Sawary Company) as a local raw material. In this investigation, polyvinyl acetate emulsion was converted to
solid form by coagulation the polymer from its emulsion using sodium sulphate salt as coagulant aid, then alcoholyzed
the solid polyvinyl acetate in methanol using sodium hydroxide as catalyst, polyvinyl alcohol produced by this method is
a dry, white to yellow powder.
Three affecting variables on the degree of hydrolysis of PVA were studied, these variable are Catalyst to
polymer weight ratio in the range of 0.01 – 0.06, reaction time in the range of 20 – 90 min, and reaction temperature in
the
This article investigates the development of the following material properties of concrete with time: compressive strength, tensile strength, modulus of elasticity, and fracture energy. These properties were determined at seven different hydration ages (18 h, 30 h, 48 h, 72 h, 7 days, 14 days, 28 days) for four pure cement concrete mixes totaling 336 specimens tested throughout the study. Experimental data obtained were used to assess the relationship of the above properties with the concrete compressive strength and how these relationships are affected with age. Further, this study investigates prediction models available in literature and recommendations are made for models that are found suitable for application to early age conc
... Show MoreThe objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec
... Show MoreThe present study aims to test a range of hypotheses about the effectiveness of each of the theory of transactional leadership, and the theory of transformational leadership in the Egyptian environment, and to identify any of them are better able to predict the effectiveness of leadership. And after the effect will be to identify the quality of the relationship between the leader and the subordinate in leadership , and what is the role of transformational leadership dimensions influencing the effectiveness of leadership. The field study was conducted on a sample of companies' public and private sector and the government in Egypt. The results of the study resulted in experimental that transacti
... Show MoreThis research studies the effectiveness of the symbol in the Iraqi monodrama texts. The methodological framework is devoted to the research problem and the need for conducting it, its importance, the purpose of research, and the definition of the most important terms. The research problem dealt with the concept of the effectiveness of the symbol, the monodrama, and the working levels of the symbol in the monodrama texts of the author, in addition to the disclosure of the artistic vision embodied by the playwright in the use of the symbol within the literary product, as well as the development of the creative process. The research problem was defined by the following question: How effective is the symbol in the Iraqi Monodrama texts?
T
There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle v
The research aims to determine the mix of production optimization in the case of several conflicting objectives to be achieved at the same time, therefore, discussions dealt with the concept of programming goals and entrances to be resolved and dealt with the general formula for the programming model the goals and finally determine the mix of production optimization using a programming model targets to the default case.
يعتقد البعض ان مفهوم العلم يعني الآلات والاجهزة العلمية (تقنيات التعليم) وهي لا تختلف عن مفهوم تكنولوجيا المعلومات , ويعد هذا الاعتقاد خاطئ , لان العلم هو بناء المعرفة العلمية المنظمة والتي يتم التوصل اليها عن طريق البحث العلمي , اما تكنولوجيا المعلومات فهي "التطبيقات العملية للمعرفة العلمية في مختلف المجالات ذات الفائدة المباشرة بحياة الانسان, او هي النواحي التطبيقية للعلم وما يرتبط بها من آلات واجهزة".
In this paper the reinforced materials manufactured from steel continues fibers are used in Aluminum matrix to build a composite material. Most of researches concentrated on reinforced materials and its position in the matrix according to its size and distribution, and their effects on the magnitude of different kinds of the stresses, so this paper presents and concentrate on the geometrical shape of reinforced material and its effects on the internal stresses and strains on the composite strength using FEM as a method for analysis after loaded by certain force showing the deference magnitudes of stresses according to the different geometrical shapes of reinforced materials.