Abstract:

This study seeks to shed light on the important processes are linked to the impact of accounting information on the behavior of producer and user of information and are urging informational and informational use. That accounting as a system of accounting information and functions of the delivery of information to decision makers Under behavioral entrance to the formulation of accounting theory should be taken into account Othertlk accounting information in the behavior of the decision maker which requires an explanation of human behavior and predictable.

On the other hand that the accounting information that should be delivered to the decision maker will affect your beha

Light naphtha one of the products from distillation column in oil refineries used as feedstock for gasoline production. The major constituents of light naphtha are (Normal Paraffin, Isoparaffin, Naphthene, and Aromatic). In this paper, we used zeolite (5A) with uniform pores size (5Aº) to separate normal paraffin from light naphtha, due to suitable pore size for this process and compare the behavior of adsorption with activated carbon which has a wide range of pores size (micropores and mesopores) and high surface area. The process is done in a continuous system - Fixed bed reactor- at the vapor phase with the constant conditions of flow rate 5 ml/min, temperature 180^oC, pressure 1.6 bar and 100-gram weight o

The study focuses on the causes of minaret tilting as well as possible solutions. The major aims of this study are to improve knowledge of historical tall structure stability and rehabilitation operations using the finite element approach to model the soil and minaret (PLAXIS 3D 2020), a platform for computational soil investigation and modeling. The numerical analysis aims to identify stresses, settlement, and deformation of the soil and minaret in various scenarios like Earthquakes, explosions, and winds. The simulation of the problem by the PLAXIS 3D revealed that the greatest lateral displacement computed at the Top Minaret is 5.5 cm, and the greatest vertical movement is calculated to be 3 cm. Seismic settlement is the effect of ear

It is very difficult to obtain the value of a rock strength along the wellbore.  The value of Rock strength utilizing to perform different analysis, for example, preventing failure of the wellbore, deciding a completion design and, control the production of sand.  In this study, utilizing sonic log data from (Bu-50) and (BU-47) wells at Buzurgan oil field.  Five formations have been studied (Mishrif, Sadia, Middle lower Kirkuk, Upper Kirkuk, and Jaddala) Firstly, calculated unconfined compressive strength (UCS) for each formation, using a sonic log method.  Then, the derived confined compressive rock strengthens from (UCS) by entering the effect of bore and hydrostatic pressure for each formation.  Evaluations th

A long-span Prestressed Concrete Hunched Beam with Multi-Opening has been developed as an alternative to steel structural elements. The commercial finite element package ABAQUS/CAE version 2019 has been utilized. This article has presented the results of three-dimensional numerical simulations investigating the flexural behaviour of existing experimental work of supported Prestressed Concrete Hunched Beams with multiple openings of varying shapes under static monotonic loads. Insertion openings in such a beam lead to concentrate stresses at the corners of these openings; as a result, extensive cracking would appear. Correlation between numerical models and empirical work has also been discussed regarding load displacemen

Due to economic reasons or need for environmental conservatism or also preserve the natural resources; there has been an increasing shift towards the use of reclaimed asphalt pavement (RAP) materials in the pavement construction industry. Therefore, use the Reclaimed Asphalt Pavement (RAP) has been enormously increased in pavement construction and has been become common practice in many countries. Nevertheless, this is a relatively new concept in Iraq, and has to be remarked that is not used RAP in the production of HMA and this valuable material is mostly degraded. For this purpose, the reclaimed materials were collected from deteriorated pavement segments. The components of asphalt mixtures consist of: two asphalt penetration grades (40-5

In this paper, the Monte Carlo N-Particle extended  computer code (MCNP) were used to design a model of the European Sodium-cooled Fast Reactor. The multiplication factor, conversion factor, delayed neutrons fraction, doppler constant, control rod worth, sodium void worth, masses for major heavy nuclei, radial and axial power distribution at high burnup are studied. The results show that the reactor breeds fissile isotopes with a conversion ratio of 0.994 at fuel burnup 70 (GWd/T), and minor actinides are buildup inside the reactor core. The study aims to check the efficiency of the model on the calculation of the neutronic parameters of the core at high burnup.

Several directional wells have been drilled in Majnoon oilfield at wide variation in drilling time due to different drilling parameters applied for each well. This technical paper shows the importance of proper selection of the bit, Mud type, applied weight on Bit (WOB), Revolution per minute (RPM), and flow rate based on the previous wells drilled. Utilizing the data during drilling each section for directional wells that's significantly could improve drilling efficiency presented at a high rate of penetration (ROP). Based on the extensive study of three directional wells of 35 degree inclination (MJ-51, MJ-52, and MJ-54) found that the applied drilling parameters for MJ-54 and the bit type within associated drilling parameters to drill