Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

    The personality characteristics of the Leader are considered one of the main elements to reach into business organizations entrepreneurship; and because of the development of the organizations of the continuous transformations as result of huge Competition in private High Education sector, there is a great need for Leaders characterized of certain personality capable of managing their organizations and can positively effect on them. Also these organizations' success to reach into entrepreneurship requires a main significant element that is (strategic flexibility) which is considered one of the important elements for success.

    Accordingly, this research is trying to fin

Gas lift is one of the oldest methods used to produce hydrocarbon fluids from wells experiencing declining production. It works by aerating the mixture inside production tubing and forcing it to the surface. One of the reasons for declining production in oil wells is an increase in water cut or a drop in reservoir pressure, which requires one of the artificial lift methods to restore production. (A) oil field suffers from an increase in water cut, which has affected well productivity. The wells under study have a water cut of up to 66%, resulting in very low production rates. In this research, Pipesim software was used to build a physical and fluid model, then design an optimal gas lift system that achieves the highest possible prod

ABSTRACT

The study evaluated the effect of adding quercetin to some characteristics of the sperm of the ram. This study was conducted in the animal field, Department of Animal Production, College of Agricultural Engineering Science, University of Baghdad for the period 5/12/2021 to 20/2/2022. In this experiment, 3 rams were used at the age of 2-2.5 years and weighed 50-55 kg. The semen was collected early in the morning and once a week and the semen was pooled to remove the individual differences. The treatments were divided: quercetin-free control group, treatment T1 (3 µL/mL quercetin), T2 treatment (6 µL/mL quercetin), T3 treatment (9 µL/mL quercetin). The result of the study showed

The laser micro-cutting process is the most widely commonly applied machining process which can be applied to practically all metallic and non-metallic materials. While this had challenges in cutting quality criteria such as geometrical precision, surface quality and numerous others. This article investigates the laser micro-cutting of PEEK composite material using nano-fiber laser, due to their significant importunity and efficiency of laser in various manufacturing processes. Design of experiential tool based on Response Surface Methodology (RSM)-Central Composite Design (CCD) used to generate the statistical model. This method was employed to analysis the influence of parameters including laser speed,

Background: Denture lining materials are widely used in prosthodontic treatment and management of traumatized oral mucosa. A contaminated prosthesis can provide a source of cross-contamination between patients and dental personnel as well as a cause for denture stomatitis. Therefore, denture disinfection has been recommended as an essential procedure for maintenance of a healthy oral mucosa. This study investigated the effect of SOLO disinfectant solution on some properties of different denture lining materials. Materials and methods: Three different solutions were used in this study; SOLO disinfectant solution, sodium hypochlorite solution, and water on three types of acrylic denture lining materials; hot cure, cold cure, and soft acrylic