This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

In this research, the performance of electrocoagulation (EC) using aluminum (Al) electrodes with   Monopolar- parallel (MP-P), and bipolar - series (BP-S) arrangement for simultaneous removal of dissolved silica, and hardness ions (calcium, and magnesium) from synthetic blowdown water of cooling tower were investigated. The effects of current density, initial pH and time of electrolysis on the removal efficiency were studied in a batch stirred unit to find out the best-operating conditions. The obtained results for each target species are evidence that BP-S approach is the best for both electrodes configuration operated at a Current density of 1mA/cm² through 30 min of treatment and pH=10 with the removal of

lar water heating systems with heat pipes of three diameter groups of 16, 22 and 28.5 mm. The first and third groups had evaporator lengths of 1150, 1300 and 1550 mm. The second group had an additional length of 1800 mm. all heat pipes were of fixed condenser length of 200 mm. Ethanol at 50% fill charge ratio of the evaporator volume was used as the heat pipes working fluid. Each heat pipe condenser section was inserted in a storage tank and the evaporator section inserted into an evacuated glass tube of the Owens- Illinois type. The combined heat pipe and evacuated glass tube form an active solar collector of a unique design.
The resulting ten solar water heating systems were tested outdoors under the meteorological conditions of Bag

Bacterial water pollution is a genuine general wellbeing concern since it causes various maladies. Antimicrobial nanofibers can be integrated by incorporating nanobiocides, for example, silver nanoparticles into nanofibers. Nylon 6 was dissolved in formic acid at a concentration of (25 wt. %) and tough antibacterial (AgNO₃/Nylon) nanofibers were produced utilizing electrospinning system. Polymer solution was tested before accomplishing electrospinning process to acquire its surface tension, electric conductivity and viscosity, where every one of those parameters increased relatively with increasing concentration of (AgNO₃) additions. SEM and EDX spectra were utilized to focus on the morphology, surface elemental mem

Background: Irrigation of the canal system permits removal of residual tissue in the canal anatomy that cannot be reached by instrumentation of the main canals so the aim of this study was to compare and evaluate the efficiency of conventional irrigation system, endoactivator sonic irrigation system,P5 Newtron Satelec passive ultrasonic irrigation and Endovac irrigation system in removing of dentin debris at three levels of root canals and to compare the percentage of dentin debris among the three levels for each irrigation system. Materials and methods: Forty extracted premolars with approximately straight single root canals were randomly distributed into 4 tested groups of 10 teeth each. All canals were prepared with Protaper Universal ha

Visualization of water flow around different bluff bodies at different Reynolds number ranging (1505 - 2492) was realized by designing and building a test rig which contains an open channel capable to ensure water velocity range (4-8cm/s) in this channel. Hydrogen bubbles generated from the ionized water using DC power supply are visualized by a light source and photographed by a digital camera. Flow pattern around a circular disk of (3.6cm) diameter and (3mm) thickness, a sphere of (3.8cm) diameter and a cylinder of
(3.2cm) diameter and (10cm) length are studied qualitatively. Parameters of the vortex ring generated in the wake region of the disk and the separation angle of water stream lines from the surface of the sphere are plott

Al-Chibayish Marsh (CM)  is considered as the major part of Central Marshes area of this marsh is 1050 Km². The water quality of these marshes is suffering from salt accumulation due to intensive dam construction, limited supply of water from sources,  climate change impacts, and the absence of outlet flow from these marshes, specifically at low flow periods. So, the current research aims to assess and improve these marshes' hydraulic behavior and water quality and define the best location for outlet drains.  Field measurements and laboratory tests were conducted for two periods (November 2020 and February 2021) to define the (TDS) concentrations at nine different locations. Samples were also examined for water's phy

Waters of some wells at Almuqdadea region Diyala province, east of Iraq have been
compared with wells at Alfalluja region, Alanbar province west of Iraq. Five wells were
selected randomly at each of the two regions to measure several factors represented by
temperature (C), P
H
, Electric Conductivity (EC), Sodium (Na),Calcium (Ca), Magnesium
(Mg),Total Hardness (TH), Carbonate (Co3),Chloride (Cl), Nitrite (NO2), Nitrate (NO3)
Phosphate (PO4) Sulfate (So4), in addition to the heavy metals such as Chromium (Cr),
Cadmium (Cd) Lead (Pb) & Iron (Fe). The mean concentration of the above factors in water
of wells at the above regions had been measured during the period from April to September
(2010).

The study examined the assessment of raw water and drinking water projects of  Diyala Governorate for the year 2017, amounting to (24) projects, The average per capita supply of potable water (0.396 m3 / day/person), which is less than the global standard for the average per capita of drinking water, and constitute water rumors within the network of water transport in the province (3%), and the water of raw and drinking value within the limits allowed to be used by Iraq and the global indicators of {Total acidity, alkaline, acidic function, chlorides, magnesium, Electrical conductivity, total soluble salts, sodium, potassium, sulfates, turbidity other than (raw water)}. While the index of calcium only a value higher than the limits