This research is concerned with a new type of ferrocement characterized by its lower density and enhanced thermal insulation. Lightweight ferrocement plates have many advantages, low weight, low cost, thermal insulation, environmental conservation. This work contain two group experimental : first different of layer ferrocement, second different of ratio aggregate to cement. The experiments were made to determined the optimum proportion of cement and lightweight aggregate (recycle thermestone ). A low W/C ratio of 0.4 was used with super plasticizer conforming to ASTM 494 Type G. The compressive strength of the mortar mixes is 20-25 MPa. The work also involved the determination of thermal properties .Thermal conductivity value of thi

Two of the main advantages of segmental construction are economics, as well as the rapid construction technique. One of the forms of segmental construction, for structural elements, is the segmental beams that built-in short sections, which referred to segments. This research aims to exhibit a new technique for the fabrication of short-span segmental beams from wedge-shaped concrete segments and carbon fiber reinforced polymers (CFRP) in laminate form. The experimental campaign included eight short-span segmental beams. In this study, two selected parameters were considered. These parameters are; the number of layers of CFRP laminates and the adhesive material that used to bond segments to each other, forming short-span segmental be

Biogas is one of the most important sources of renewable energy and is considered as an environment friendly energy source. The major goal of this research is to see if rice husk (Rh) waste and pomegranate peels (PP) waste are suitable for anaerobic digestion and what effect NaOH pre-treatment has on biogas generation. Rice husk and pomegranate peels were tested in anaerobic digestion under patch anaerobic conditions as separate wastes as well as blended together in equal proportions. The cumulative biogas output for the blank test (no pretreatment) was 1923 and 2526 ml, respectively using a single rice husk (Rh) and pomegranate peel (PP) substrates. The 50% rice husk digestion and 50% of pomegranate peels for blank test gave the result 224

Abstract

                Target costing and cleaner production are among the most important techniques in the field of cost and management accounting, which, when integrated, enable economic units to achieve the goal of cost management by reducing it by calculating cost more accurately than traditional methods.To achieve this, the researcher relied on the inductive approach in writing the theoretical framework for the research, relying on foreign and Arabic books, dissertations and university theses, foreign and Arabic research and periodicals related to the subject of the research, and relying on the descriptive and analytical approach in

The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

AlPO4 catalysts supported with WO3 were prepared by impregnating the catalysts with ammonium metatungstate. The catalysts were checked by X-ray Diffraction (XRD), AFM, and SEM; also, the catalysts analysis was done by X-Ray (EDX). Finally, the N2 adsorption-desorption was used to measure the pore volume and surface area of the catalyst. The prepared catalyst has a surface area of 185.83 m2/g, pore volume of 0.645 cm3/g at a calcination temperature of 500°C for 3 hrs, and particle size of AlPO4 with an average of 35.36 nm. Transesterification of edible oil using WO3/AlPO4 was performed, it was observed that WO3/AlPO4 catalysts give high conversion of edible oil, and this is attributed to the high surface area, smaller particle size, and the

The aim of this study was to use low cost adsorbents, which consists of plant wastes in treatment of Industrial waste water by fixed bed column technique and study the effect of to two variables (pH value and contact time) on adsorption process. The sample of plant waste (Rice husk) was tested to determine its activity which gives the best performance in heavy metals removal and other pollutants (TSS, TDS and COD). Adsorption tests showed all tested plant adsorbents had significant heavy metal removal efficiency. The best removal efficiency 96.56% of Cr was occurred at pH 6.5 and 5hrs. Higher removal efficiency 99.02% of Ni was occurred at pH 6.5 and 0.15hr. While, lower removal efficiency 94% for Zn obtained at pH 5 and 2.83hrs. Removal

The current study was designed for using banana peels to remove zinc, chromium and nickel from industrial waste-water. Three forms of these peels (fresh, dried small pieces and powder) were tested under some environmental factors such as pH, temperature and contact time. Current data show that banana peels are capable of removing zinc, chromium and nickel ions at significant capacity. Furthermore, the powder of banana peels had highest capability in removing all zinc, chromium and nickel ions followed by fresh peels whilst dried peels had the lowest bioremoving capacity again for all metals under test. The highest capacity was for chromium then nickel and finally zinc. All these data were significantly (LSD peel forms = 2.761 mg/l, LSD m