In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

يسعى المجتمع من خلال الوحدات الإقتصادية إلى الوصول إلى تحقيق أفضل الإنجازات التي لا تتمثل بالسلع والخدمات حسب وإنما بما يتحقق من مردود لكافة الاطراف المعنية بالوحدات الإقتصادية على ان لايتم ذلك على حساب قيم المجتمع وأخلاقياته وآدابه العامة. وعليه تصبح الوحدات الإقتصادية مسرحاً لصراعات قوى متعددة كل منها له قيمه الأخلاقية سواء كان فرداً أومجموعة افراد أو وحدة إقتصادية أو أي جهة أُخرى، وبحكم مسؤولياته

Water flooding is one of the most important methods used in enhanced production; it was a pioneer method in use, but the development of technology within the oil industry, takes this subject toward another form in the oil production and application in oil fields with all types of oils and oil reservoirs. Now days most of the injection wells directed from the vertical to re-entry of full horizontal wells in order to get full of horizontal wells advantages.
This paper describes the potential benefits for using of re-entry horizontal injection wells as well as combination of re –entry horizontal injection and production wells. Al Qurainat productive sector was selected for study, which is one of the four main productive sectors of Sout

Steady natural convection in a square enclosure with wall length (L= 20 cm) partially filled by saturated porous medium with same fluid (lower layer) and air (upper layer) is investigated. The conceptual study of the achievements of the heat transfer is performed under effects of bottom heating by constant heat flux (q=150,300,450,600W/m2 ) for three heaters size (0.2,0.14,0.07)m with symmetrically cooling with constant temperature on two vertical walls and adiabatic top wall. The relevant filled studied parameters are four different porous medium heights (Hp=0.25L,0.5L, 0.75L, L), Darcey number (Da1) 3.025×10-8 and (Da2) 8.852×10-4 ) and Rayleigh number range (60.354 - 241.41), (1.304×106 – 5.2166×106 ) for Da1 and Da2 cases respecti

An experimental and numerical study has been carried out to investigate the heat transfer by natural convection in a three dimensional annulus enclosure filled with porous media (silica sand) between two inclined concentric cylinders with (and without) annular fins attached to the inner cylinder under steady state condition; The experiments were carried out for a range of modified Rayleigh number (0.2 ≤Ra*≤ 11) and extended to Ra* =500 for numerical study, annulus inclination angle of (δ = 0˚, 30˚, 60˚ and 90˚). The numerical study was to write the governing equation under an assumptions used Darcy law and Boussinesq’s approximation and then solved numerically using finite difference approximation. It was found that the averag

This work investigates removing the Malachite Green (MG) dye, the poly acrylic hydrogel beads used as a surface to adsorb the dye, the isotherm of adsorption was examined and aspects that influence it, like increasing heat, adding salt, the influence of dry beads and effect of shaking. according to the results, the effect of the adsorption has been found that it is matched to the Friendlish equation much more than Langmuir and Temkin equations. A positive relationship between the adsorption process and the increase in temperature is found that adsorption increases when the temperature increase. Also, the adsorption increased when the salt was added at a temperature (of 20 C0). As that the adsorption doesn’t budge by adding either

The ability of pulverized walnut-shell to remove oil from aqueous solutions has been studied. It involves two-phase process which consists of using walnut-shell as a filtering bed for the accumulation and adsorption of oil onto its surface. Up to 96% oil removal from synthetic wastewater samples was achieved while tests results showed that 75% of oil can be removed from the actual wastewater discharged from Al- Duara refinery in the south of Baghdad.

Several industrial wastewater streams may contain heavy metal ions, which must be effectively removal
before the discharge or reuse of treated waters could take place. In this paper, the removal of copper( II)
by foam flotation from dilute aqueous solutions was investigated at laboratory scale. The effects of
various parameters such as pH, collector and frother concentrations, initial copper concentration, air flow
rate, hole diameter of the gas distributor, and NaCl addition were tested in a bubble column of 6 cm inside
diameter and 120 cm height. Sodium dodecylsulfate (SDS) and Hexadecyl trimethyl ammonium bromide
(HTAB) were used as anionic and cationic surfactant, respectively. Ethanol was used as frothers and the

Adsorption is one of the most important technologies for the treatment of polluted water from dyes. Theaim of this study is to use a low-cost adsorbent for this purpose. A novel and economical adsorbent was used to remove methyl violet dye (MV) from aqueous solutions. This adsorbent was prepared from bean peel, which is an agricultural waste. Batch adsorption experiments were conducted to study the ability of the bean peel adsorbent (BPA) to remove the methyl violet (MV) dye. The effects of different variables, such as weight of the adsorbent, pH of the MV solution, initial concentration of MV, contact time and temperature, on the adsorption behaviour were studied. It was found experimentally that the time required to achieve equilibrium