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.
Land Transport regards a main element in the In Fra – structure of the national economy where distance and time shortness, open new opportunities of work, develop the different regions and rise the standard of living….
It is necessary to emphasize that the circumastances surrounding Iraq such as wars, economic sanctions, blockade occupation effected negatively upon economic Indicators of land Transportion including Value of output Value added contraction of Investment allocation and Investment expend tuer and the period of implementation and fulfillment of the projects of Land Transport to be ready to offer their service in underdeveloped country Like Iraq aiming to satisfy Fast and acomprehensi
... Show MoreThe Non-thermal plasma has a wide range of applications in different areas. In this study, the oxidation of a model fuel containing organo-sulfur compounds (benzothiophene and dibenzothiophene) was investigated using plasma. The process involved ozone generation through dielectric barrier discharge, followed by extraction using acetonitrile. The results demonstrated the efficient oxidation and removal of dibenzothiophene and benzothiophene by non-thermal plasma. The desulfurization efficiency reached 93.78% under the optimum conditions, including a voltage of 11Kv, temperature of 50ºC, duration of 4 hours, and a flow rate of 75 ml/min.
Abstract
The issue of the protection of the environment is a shared responsibility between several destinations and sectors, and constitutes a main subject in which they can achieve sustainable development. In the sectors of government programs can be set up towards the establishment of the government sector to the green environment, so to be the implementati
... Show MoreAtherosclerosis is the most common causes of vascular diseases and it is associated with a restriction in the lumen of blood vessels. So; the study of blood flow in arteries is very important to understand the relation between hemodynamic characteristics of blood flow and the occurrence of atherosclerosis.
looking for the physical factors and correlations that explain the phenomena of existence the atherosclerosis disease in the proximal site of LAD artery in some people rather than others is achieved in this study by analysis data from coronary angiography as well as estimating the blood velocity from coronary angiography scans without having a required data on velocity by using some mathematical equations and physical laws. Fif
... Show MoreThis paper reports experimental and computational fluid dynamics (CFD) modelling studies to investigate the effect of the swirl intensity on the heat transfer characteristics of conventional and swirl impingement air jets at a constant nozzle-to-plate distance ( L = 2 D). The experiments were performed using classical twisted tape inserts in a nozzle jet with three twist ratios ( y = 2.93, 3.91, and 4.89) and Reynolds numbers that varied from 4000 to 16000. The results indicate that the radial uniformity of Nusselt number (Nu) of swirl impingement air jets (SIJ) depended on the values of the swirl intensity and the air Reynolds number. The results also revealed that the SIJ that was fitted with an insert of y = 4.89, which correspo
... Show MoreThe study aims to explore the relationship between IFRS S1, S2, and Strategic Managerial Accounting (SMA) practices by building an applied model in an environment where these standards have not yet been implemented. The study focuses on the manufacturing sector in Iraq, as it is the sector most affected by environmental issues. The content analysis methodology was used to extract quantitative indicators from companies’ reports related to sustainability standards. The results showed that the adoption of the Sustainability disclosure Standards (SDS) requires incorporating this information into consolidated and financial disclosure reports. The results of implementing Material Flow Cost Accounting (MFCA) showed that this tool helps reclassif
... Show MoreThis paper proposes a collaborative system called Recycle Rewarding System (RRS), and focuses on the aspect of using information communication technology (ICT) as a tool to promote greening. The idea behind RRS is to encourage recycling collectors by paying them for earning points. In doing so, both the industries and individuals reap the economical benefits of such system. Finally, and more importantly, the system intends to achieve a green environment for the Earth. This paper discusses the design and implementation of the RRS, involves: the architectural design, selection of components, and implementation issues. Five modules are used to construct the system, namely: database, data entry, points collecting and recording, points reward
... Show MoreThe gas material balance equation (MBE) has been widely used as a practical as well as a simple tool to estimate gas initially in place (GIIP), and the ultimate recovery (UR) factor of a gas reservoir. The classical form of the gas material balance equation is developed by considering the reservoir as a simple tank model, in which the relationship between the pressure/gas compressibility factor (p/z) and cumulative gas production (Gp) is generally appeared to be linear. This linear plot is usually extrapolated to estimate GIIP at zero pressure, and UR factor for a given abandonment pressure. While this assumption is reasonable to some extent for conventional reservoirs, this may incur