This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the  company's relian

The construction industry in Iraq suffers from many problems, perhaps the most important of which is the delay in time and the increase in costs. Therefore, it was necessary to try to adopt a new methodology that would help in overcoming these problems. It was suggested to combine building information modeling with the agile management approach because this technique and methodology is modern and helps in reducing time and cost and improving quality. This paper aims to know the status of using Building Information Modeling (BIM) and Agile Project management (APM) in Iraq and to shed light on the merging of this integration, explaining the benefits, difficulties, and workflow practices, finding the most influencing factors on the tim

To create a highly efficient photovoltaic-thermal (PV-T) system and maximise the energy and exergy efficiency, this study aims to propose an innovative configuration of a PV-T system comprising wavy tubes with twisted-tape inserts. Following the validation of a numerical model, a parametric study has been conducted to assess the geometrical effects of twisted tape and wavy tubes, as well as the coolant fluid type and velocity, on the overall performance of a PV-T system, located in Shiraz, Iran. It is found that employing twisted tape improves the energy and exergy efficiency by approx. 6.3%. The best configuration yields 12.4% and 16.8% increase in energy and exergy efficiency compared to conventional PV systems. This is achieved at 15% vo

This paper presents a new transform method to solve partial differential equations, for finding suitable accurate solutions in a wider domain. It can be used to solve the problems without resorting to the frequency domain. The new transform is combined with the homotopy perturbation method in order to solve three dimensional second order partial differential equations with initial condition, and the convergence of the solution to the exact form is proved. The implementation of the suggested method demonstrates the usefulness in finding exact solutions. The practical implications show the effectiveness of approach and it is easily implemented in finding exact solutions.

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A number of ehemical ion materials were used as an absorber against solar energy. These materials were selected according to their absorption spectra in the wavelength range 300-800nm where the solar spectrum is coventrated. A solar olleetorw^esigd and The ability of each material inside the collector for absorbing the solar radiation was examined by a converter parameter “R”.According to the “R” parameter, the cohaltous and copperic ions material seems to be of higher capability for absorbing solar energy than the other materials.All the results were analyzed by means of a least-squared fitting program.

Generally, radiologists analyse the Magnetic Resonance Imaging (MRI) by visual inspection to detect and identify the presence of tumour or abnormal tissue in brain MR images. The huge number of such MR images makes this visual interpretation process, not only laborious and expensive but often erroneous. Furthermore, the human eye and brain sensitivity to elucidate such images gets reduced with the increase of number of cases, especially when only some slices contain information of the affected area. Therefore, an automated system for the analysis and classification of MR images is mandatory. In this paper, we propose a new method for abnormality detection from T1-Weighted MRI of human head scans using three planes, including axial plane, co