This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

facing economic units operating in the environment sector of the Iraqi

industrial many pressures in its seeking to measure and evaluate its performance because of variables, today's corporate environment, as the case which makes looking for a methodology can be adopted to evaluate its performance with a more holistic, rather than being limited to traditional measures that are no longer enough to keep pace with rapid changes in today's corporate environment, which requires that measures of performance are derived from the strategy of unity and commensurate with the specificity of the environment in Iraq. Try searching discussion Ttormwhrat and performance measurement systems to suit the business strategies and directions of change

Heat is one of the most energy forms emitted to atmosphere by industrial processes. Water is considered to be the best material to reduce heat energy since its available in nature in abundance and has the ability to absorb heat efficiently. Cooling towers are ideal alternatives to re-cool hot water instead of throwing it especially in places that lack natural water resources or when there are environmental precautions because water with high temperature would be harmful to the ecosystem when it recycled to natural resources such as rivers and lakes. Also, cooling towers considered economically feasible when using west water. This paper interests with hydraulic characteristics of a counter flow wet cooling tower which was investigated experi

In this work, a novel single-slope solar distillator of floating perforated absorber inserted with wicks (cotton ribbons), and a stepped distillator are designed and manufactured with the aim of developing the conventional distillator. They are examined experimentally at Baghdad, Iraq (33.3°N Latitude, 44.4°E Longitude) in order to enhance the freshwater productivity and the efficiency of the conventional distillator. Results showed that the daily productivity and efficiency of the stepped distillator are higher than that for conventional solar distillator by 30% and 36.19% respectively. The daily productivity and thermal efficiency for the distillator with the floating absorber are higher than that for the conventional distillator by 16%

Photonic Crystal Fiber Interferometers (PCFIs) are greatly used
for sensing applications. This work presents the fabrication and
characterization of a relative humidity sensor based on Mach-
Zehnder Interferometer (MZI), which operates in reflection mode.
The humidity sensor operation based on the adsorption and
desorption of water vapour at the silica-air interface within the PCF.
The fabrication of this sensor is simple, it only includes splicing and
cleaving the PCF with SMF.PCF (LMA-10) with a certain length
spliced to SMF (Corning-28).
The spectrum of PCFI exhibits good sensitivity to humidity
variations. The PCFI response is observed for a range of humidity
values from (27% RH to 85% RH), the positi

The efficiency of internal combustion engines (ICE) is usually about thirty percent of the total energy of the fuel. The residual energy is lost in the exhaust gas, the lubrication, and the cooling water in the radiators. Recently much of the researcher’s efforts have focused on taking advantage of wasted energy of the exhaust gas. Using a thermoelectric generator (TEG) is one of the promising ways. However, TEG depends entirely on the temperature difference, which may be offered by the exhaust muffler. An experimental test has been conducted to study the thermal performance of a different muffler internal design. The researchers resort to the use of lost energy in an ICE using TEG, which is one of the ways to take adv

The present investigation deals with experimental study of three-phase direct-contact heat exchanger, for water-Freon R11 system, where water is the continuous phase (liquid) and Freon R11 (liquid-gas) is the dispersed phase. The test section consisted of a cylindrical Perspex column with inner diameter 8cm and 1.2m long, in which, water was to be confined. Liquid Freon R11 drops were injected into the hot water filled column, through a special design of distributors at the bottom of the column. The liquid Freon R11 drops rose on their way up and evaporated into two-phase bubbles at atmospheric pressure. The study was devoted to express the effect of process variables such as c

        In this study the design and installation of evaporative air cooler was carried out using completely outdoor air (fresh air) according to two stage evaporative cooling principle. The laboratory equipment was installed by designing and manufacturing a cross flow plate heat exchanger, where aluminum plates used for this purpose with dimensions (50 × 30 × 40 cm). The surfaces of heat exchanger were covered by sawdust from wetted channels side, to increase the percentage of wetting these surfaces and hence improve the performance and efficiency of air cooler.

        An experimental study was carried out to estimate the performance of cooling system, where som

In this study, an analytical model depending on experimental results for InPInGaAs
avalanche photodiode at low bias was presented and the characteristics of
gain for this photodiode were determined directly by the impulse response. The
model have considered the most important mechanisms contributing the
photocurrent, they are trapping, photogeneration in the undepleted region and
charge-carriers velocity due to the built-in electrical field. Also, the bandwidth
was determined as a function to the total gain of photodiode and it was mainly
determined by diffusion and trapping processes at low gain regarding to the multilayer
structure considered in this study