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The impact of accounting for material flow costs in reducing costs: Exploratory study
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Rapid and continuous developments and changes in the modern business environment in all areas of economic, environmental, social, technology and communications push economic units to search for modern methods and methodologies to produce products at low cost as well as produce products that meet the wishes of customers in terms of quality and environment to maintain their market position, and accounting for the costs of the flow of materials is one of the most prominent environmental management accounting techniques capable of providing information to help produce

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Water Process Engineering
Biochemical performance modelling of non-vegetated and vegetated vertical subsurface-flow constructed wetlands treating municipal wastewater in hot and dry climate
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Publication Date
Thu Jul 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
An Anatomical Study for Vegetative Organs of Pelargonium graveolens L.'Hér Cultivated in Iraq
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   The current investigation concluded an  anatomical study of the cultivated species Pelargonium graveolens  L. 'Hér belong to the  Geraniaceae family and which  cultivated as an  ornamental plant, fresh specimen were collected from different region  in  Baghdad ,the study vegetative parts (leaf, stem and petiole) in details ,the upper and lower epidermis of leaf and epidermis of  stem  also studied, ordinary epidermal cells and stomatal complexes studied in term of shapes and  dimensions  ,the result showed that stomatal in leaf and stem is anomocytic type, the cross sections of the vegetative parts  prepared by microtome and free hand sectioning. The tissues of these parts include the number an

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Publication Date
Sun Aug 22 2021
Journal Name
Iraqi Journal Of Agricultural Sciences
STUDY OF FRUITS MORPHOLOGICAL FEATURES FOR 33 SPECIES BELONG TO CRUCIFERAE FAMILY IN IRAQ
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The research was aimed to identify fruits morphological characteristics of 33 taxa belonging to the Lepidieae tribe from Brassicaceae. The characteristics of the fruit's general shape, apex shape, dimensions, colors, surface ornamentation, and beak were determined, the results indicated the importance of each of those characters in isolated species, In general, all the tribe's fruits were open capsule and short silicula. According to the dimensions of fruit, three species can be distinguished as a group with dimensions greater than 20mm, as in Brossardia, Coluteocarpus, and Didymophysa, and depending on the shape, it was possible to differentiate the species within this group, while the other species were less than 20 mm. in dimensi

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Publication Date
Wed Jun 15 2022
Journal Name
Malaysian Journal Of Science
STUDY THE RELATIONSHIP BETWEEN BREMSSTRAHLUNG DOSE RATE AND THE ENERGY OF BETA RAY FOR DIFFERENT TYPES OF SHIELD
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The dose rate for bremsstrahlung radiation from beta particles with energy (1.710) MeV and (2.28) MeV which comes from (32P and 90Y) beta source respectively have been calculated through six materials (polyethylene, wood, aluminum, iron, tungsten and lead) for first shielding material with thickness (x=1) mm which are putting between beta sources and second shield (polyethylene, aluminum and lead) with thickness (1, 2 &4) mm have been calculated. The distance between beta source and second shield is constant (D=1) cm. This dose rate was found by program called Rad Pro Calculator (version 3.26). The results of dose rate of beta particles were plotted as a function to the atomic number (Z) for first shield materials for each

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Publication Date
Wed Jun 15 2022
Journal Name
Malaysian Journal Of Science
STUDY THE RELATIONSHIP BETWEEN BREMSSTRAHLUNG DOSE RATE AND THE ENERGY OF BETA RAY FOR DIFFERENT TYPES OF SHIELD
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The dose rate for bremsstrahlung radiation from beta particles with energy (1.710) MeV and (2.28) MeV which comes from (32P and 90Y) beta source respectively have been calculated through six materials (polyethylene, wood, aluminum, iron, tungsten and lead) for first shielding material with thickness (x=1) mm which are putting between beta sources and second shield (polyethylene, aluminum and lead) with thickness (1, 2 &4) mm have been calculated. The distance between beta source and second shield is constant (D=1) cm. This dose rate was found by program called Rad Pro Calculator (version 3.26). The results of dose rate of beta particles were plotted as a function to the atomic number (Z) for first shield materials for each

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Publication Date
Wed May 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Study Effect of Lighting of Non – Regular on Statistical Properties for the Written Text on Whiteboard
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 Lighting is a very important element of treatment if the color contains many imaging system (digital cameras) and the unit of light and the light within these units are not strong , but usefel when the light is low , in different lighting intensities conditions image quality will not persist good enough and image may become dark or slightly exposed to light which leads to lower the details in image where we can not modify contrast or light ness to compensate thr decrease without losing the light and dark deatials . So we went in this research to study the variation colored texts written on the painting and lighting cases of non –regular ( a few) and different distances . As the diversity of these texts written on the board a

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Publication Date
Wed Jun 01 2022
Journal Name
Iranian Journal Of Chemistry And Chemical Engineering
The Thermal Pre-processing Technique of the Bio-waste for Contaminated Water Treatment: Histological and Experimental Study
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The current study suggested a thermal treatment as a necessary proactive step in improving the adsorption capacity of bio-waste for contaminants removal in wastewater. This approach was based on the experimental and histological investigation of biowaste pods shell. This investigation showed that these shells compose of parenchyma cells that store secondary metabolites compounds produced from cells were exhibited in present study. The results also reported that these compounds are extracted directly from the cells as soon as they are exposed to an aqueous solution, hampering their use as an adsorbent material. The increase in the weight of bio-waste adsorbent at unit liquid volume increases the production of secondary metabolites compounds

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Premiums and compensations and their impact on the financial solvency of insurance companies: applied research in the Iraqi General Insurance Company
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The collected premiums and the compensations paid are among the main variables that have a prominent role in determining the level of financial solvency of insurance companies, as the higher the financial solvency of the insurance company, the more attractive it is to the target audience to acquire the company's insurance services.

Hence the importance of the issue of the solvency of insurance companies, as it is one of the critical matters on which the effectiveness of the insurance company and its continuation in the labor market depend.

In this research, we try to clarify the role of collected premiums and compensations paid in determining the level of operational solvency of t

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Publication Date
Thu Oct 03 2013
Journal Name
Heat Transfer-asian Research
CFD Simulation of Heat Transfer Augmentation in a Circular Tube Fitted with Alternative Axis Twisted Tape in Laminar Flow under a Constant Heat Flux
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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the integrative role of the Business Intelligence system and Knowledge Conversion Processes in Building a learning organization A field research in Korek telecom company in Baghdad city
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Purpose:  The research aims to explore the impact Business Intelligence System (BIS) and Knowledge Conversion Processes (KCP) in the Building Learning Organization (LO) in KOREK Telecom Company in Baghdad city.

Design/methodology/approach: in order to achieve the objectives of the research has been the development of a questionnaire prepared for this purpose and then has tested the search in the telecommunications sector, representatives of one of the telecommunications companies in Baghdad city, has therefore chosen KOREK Telecom company as a sample for research, and the choice was based on the best standard international companies to serve mobile communications in terms o

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