As material flow cost accounting technology focuses on the most efficient use of resources like energy and materials while minimizing negative environmental effects, the research aims to show how this technology can be applied to promote green productivity and its reflection in attaining sustainable development. In addition to studying sustainability, which helps to reduce environmental impacts and increase green productivity, the research aims to demonstrate the knowledge bases for accounting for the costs of material flow and green productivity. It also studies the technology of accounting for the costs of material flow in achieving sustainable development and the role of green productivity in achieving sustainable development. According to the study, material flow cost accounting technology contributes to green productivity by lowering energy and material consumption, which lowers costs and improves quality during production. This, in turn, leads to higher levels of environmentally friendly, customer-satisfied, and sustainable development productivity.
Maintenance of hospital buildings and its management are regarded as an important subject which needs attention because hospital buildings are service institutions which are very important to a society, requiring the search for the best procedure to develop maintenance in hospitals. The research is aimed to determine an equation to estimate the annual maintenance cost for public hospital. To achieve this aim, Al-Sader City Hospital maintenance system in Al-Najaf province has been studied with its main elements through survey of data, records and reports relating to maintenance during the years of the study 2008-2014 and to identify the strengths, weaknesses, opportunities and threat points in the current system through Swat analysi
... Show MorePolymers, being one of the most important materials in dentistry, offer great physical and mechanical qualities, as well as good biocompatibility. Aim of this study was done to evaluate the Polyetherketoneketone and Polyetherketoneketone polymer composite material used as dental implant through tensile strength, Fourier Transform Infrared analysis FTIR, and wettability). Polyetherketoneketone composites (Polyetherketoneketone and Strontium-containing hydroxyapatite) with selected weight percentage ratios of (0, 10%, 20%, 30%), were fabricated using a compression molding technique”, The study involved Samples preparation (sheets) shaped and form into the desired shape according to standard for tests which included tensile strength,
... Show MoreIn this paper waste natural material (date seed) and polymer particles(UF) were used for investigation of removal dye of the potassium permanganate. Also study effect some variables such as pH, dye concentration and adsorbent concentration on dye removal. 15 experimental runs were done using the itemized conditions designed established on the Box-Wilson design employed to optimize dye removal. The optimum conditions for the dye removal were found: (pH) 12, (dye con.) 2.38 ppm, (adsorbant con.) 0.0816 gm for date seed with 95.22% removal and for UF (pH) 12, (dye con.) 18 ppm, (adsorbant con.) 0.2235 gm with 91.43%. The value of R-square was 85.47% for Date seed and (88.77%) for UF.
... Show More
The research aims to measure the economic efficiency and technological change and the total productivity of resources using the parameter and non-parameter methods, for agricultural companies registered in the Iraqi stock exchange, the number of 6 companies for the period from 2005 to 2017 based on the hypothesis that the agricultural companies do not achieve economic efficiency and does not control the management of its operations, and It may be technically efficient but the size of its operations is not optimal. From non-parametric methods, the data envelope analysis method was used. Using the DEAP program, the Middle East Company achieved the highest average technical and cost efficiency of 0.62 and 0.58, respectively. The Iraq
... Show MoreThe research aims at demonstrating the role of the formulation of the green strategy in adopting the areas of the green strategy at the level of jobs in the municipal institutions in the province of Babylon, specifically the Directorate of the municipality of Hilla. The most important areas related to the green strategy were highlighted directly or indirectly, after the indicators of environmental damage emerged from the actions of companies and institutions. The research included a sample size of 222 individual of municipal institutions with different job titles and specializations between the technical and administrative and different levels of academic achievement within the institutions within the Ministry of Construction, Ho
... Show MoreA numerical method is developed to obtain two-dimensional velocity and pressure distribution through a cylindrical pipe with cross jet flows. The method is based on solving partial differential equations for the conservation of mass and momentum by finite difference method to convert them into algebraic equations. This well-known problem is used to introduce the basic concepts of CFD including: the finite- difference mesh, the discrete nature of the numerical solution, and the dependence of the result on the mesh refinement. Staggered grid implementation of the numerical model is used. The set of algebraic equations is solved simultaneously by “SIMPLE” algorithm to obtain velocity and pressure distribution within a pipe. In order to
... Show MoreAbstract
The research aims to measure the level of critical thinking skills among students of A’Sharqiah University in the Sultanate of Oman, as well as identify the level of their availability based on the variables: gender, academic level, school year, cumulative average, and general diploma / high school ratio. The researchers used the descriptive approach. To achieve the objectives of the study, they used The California Test for Critical Thinking Skills Picture (A) after evaluation (Farraj, 2006). It was applied to a sample of (487) students from A’sharqiah University. The results of the study found that the critical thinking skills of A’sharqiah University students are below the educationally acceptabl
... Show MoreThis study examines the removal of ciprofloxacin in an aqueous solution using green tea silver nanoparticles (Ag-NPs). The synthesized Ag-NPs have been classified by the different techniques of SEM, AFM, BET, FTIR, and Zeta potential. Spherical nanoparticles with average sizes of 32 nm and a surface area of 1.2387m2/g are found to be silver nanoparticles. The results showed that the ciprofloxacin removal efficiency depends on the initial pH (2.5-10), CIP (2-15 mg/L), temperature (20-50°C), time (0-180 min), and Ag-NPs dosage (0.1-1g/L). Batch experiments revealed that the removal rate with ratio (1:1) (w/w) were 52%, and 79.8% of the 10 mg/L of CIP at 60, and 180 minutes, respectively with optimal pH=4. Kinetic models for adsorpti
... Show MoreThis research aims to show the most important approaches applicable in forming the accounting standards , the importance approaches used to formulate local accounting standards & the need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun
... Show More