The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin

Water pollution has created a critical threat to the environment.‎‎ A lot of research has been done ‎recently to use surface-enhanced Raman spectroscopy (SERS) to detect multiple pollutants in water. This study aims to use Ag colloid nanoflowers as liquid SERS enhancer. Tri sodium phosphate (Na₃PO₄) was investigated as a pollutant using liquid SERS ‎based on colloidal Ag ‎nanoflowers. The chemical method was used to synthesize nanoflowers from silver ‎ions. Atomic Force Microscope (AFM), Scanning Electron Microscope (SEM), and X-ray diffractometer (XRD) were employed to characterize the silver nanoflowers. This ‎nanoflowers SERS action in detecting Na₃PO₄ was reported and analyzed

The voice had a special place in the writting of the Andalusian poet (Ibn al-Abar ) , which aroused my attention because of the sonic capacity of the lettering inside the poetic at Ibn al-Abar poems . So Istudied the qualities of the lettering , structures and their exits . Scientists have not been able to determine the musical from the nonmusical sound , but we find the innate ability of Ibn al-Abar , which was able to determine this by using the lettering the right places and to revival the life to reflect the moments of his life , therefore came votes to express his purposes of praise and pride Etc. The poet Ibn al-Abar could exploit the lettering features in the effect of bilateral – static and moving and its ability to e

This paper reports a numerical study of flow behaviors and natural convection heat transfer characteristics in an inclined open-ended square cavity filled with air. The cavity is formed by adiabatic top and bottom walls and partially heated vertical wall facing the opening. Governing equations in vorticity-stream function form are discretized via finite-difference method and are solved numerically by iterative successive under relaxation (SUR) technique. A computer program to solve mathematical model has been developed and written as a code for MATLAB software. Results in the form of streamlines, isotherms, and average Nusselt number, are obtained for a wide range of Rayleigh numbers 10³-10⁶ with Prandtl number 0.71

Most studies on deep beams have been made with reinforced concrete deep beams, only a few studies investigate the response of prestressed deep beams, while, to the best of our knowledge, there is not a study that investigates the response of full scale (T-section) prestressed deep beams with large web openings. An experimental and numerical study was conducted in order to investigate the shear strength of ordinary reinforced and partially prestressed full scale (T-section) deep beams that contain large web openings in order to investigate the prestressing existence effects on the deep beam responses and to better understand the effects of prestressing locations and opening depth to beam depth ratio on the deep beam performance and b

Organizations of various activities strive to excel and continue in light of the challenges they face, so they seek to have leaders and workers in them for the ingenuity that is reflected in their excellence in work and achievement that is achieved through the adoption of the best modern technological technologies to reach Organizations to the best levels and thus achieve their goals easily and successfully.  The research aims are to know the correlation and impact between organizational proficiency and the dimensions of Organizations excellence (leadership excellence, and distinguish subordinates and excellence in organizational structure) at the Cotton Industries Company through the adoption of a unit of measurement which

The heat and mass transfer coefficients of the indirect contact closed circuit cooling tower, ICCCCT, were investigated experimentally. Different experiments were conducted involving the controlling parameters such as air velocity, spray water to air mass flow rate ratio, spray water flow rate, ambient air wet bulb temperature and the provided heat load to investigate their effects on the performance of the ICCCCT. Also the effect of using packing on the performance of the ICCCCT was investigated. It was noticed that these parameters affect the tower performance and the use of packing materials is a good approach to enhance the performance for different operational conditions. Correlations for mass and heat transfer coefficients are pres

Shapes have differed in terms of their temporality, tools, technical variations, aesthetic functions and dimensions. The beginnings started with manual primitive techniques that have played an a significant artistic role in the ancient civilizations, then developed with the technological development and the digital technologies that encompassed various programs and specialist means in the graphic design, so that its visual outputs in the textbook that is considered a communication means that has an effect and attracts the recipient. That is what made the researcher search and investigate this topic describing the research problem as follows: What are the shapes as alternatives to the words in the design of the textbook? The research obje