Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

This research is an attempt to study and evaluate the maintenance function at Factory 7 - The State General Company for Leather Industries, and to design a computerized preventive maintenance system to design and to analyze preventive  maintenance.  To accomplish the objectives of this research, data were gathered and analyzed according to the reliability engineering criteria for the period 2/1– 30/6/2005, then a preventive maintenance plan was designed for each machine of the sample study using the computerized system designed in this research. A Monte Carlo Simulation methodology was used for the purpose of evaluating the performance of the preventive maintenance plan of each machine for one year. The simulation res

Among the different passive techniques heat pipe heat exchanger (HPHE) seems to be the most effective one for energy saving in heating ventilation and air conditioning system (HVAC). The applications for nanofluids with high conductivity are favorable to increase the thermal performance in HPHE. Even though the nanofluid has the higher heat conduction coefficient that dispels more heat theoretically but the higher concentration will make clustering .Clustering is a problem that must be solved before nanofluids can be considered for long-term practical uses. Results showed that the maximum value of relative power is 0.13 mW at nanofluid compared with other concentrations due to the low density of nanofluid at this concentration. For highe

Abstract

 Metal cutting processes still represent the largest class of manufacturing operations. Turning is the most commonly employed material removal process. This research focuses on analysis of the thermal field of the oblique machining process. Finite element method (FEM) software DEFORM 3D V10.2 was used together with experimental work carried out using infrared image equipment, which include both hardware and software simulations. The thermal experiments are conducted with AA6063-T6, using different tool obliquity, cutting speeds and feed rates. The results show that the temperature relatively decreased when tool obliquity increases at different cutting speeds and feed rates, also it

Abstract

The resources-based introduction in the study of business organizations is increasingly dealing in the study of the human capacities and the best ways to develop them and changing the resources of the organization to be essential and competent to face the business challenges. Today’s organizations need crucial practices to face those challenges and the influences of those practices which take into consideration the importance of developing the entrepreneurship inside the organization. Those practices are called “High Performance Work Systems” which is denoted by “HPWS” and defined as the practices of human resources management which help in acquiring func

The study aims to achieve several objectives, including follow-up scientific developments and transformations in the modern concepts of the Holistic Manufacturing System for the purpose of identifying the methods of switching to the entrances of artificial intelligence, and clarifying the mechanism of operation of the genetic algorithm under the Holonic Manufacturing System, to benefit from the advantages of systems and to achieve the maximum savings in time and cost of machines Using the Holistic Manufacturing System method and the Genetic algorithm, which allows for optimal maintenance time and minimizing the total cost, which in turn enables the workers of these machines to control the vacations in th

    The goal of this research to identify the effect of the probing questions in the collection of material literature with students of the Kurdish language department, to achieve the aim of the research, the researcher has chosen a sample from the students of third stage of the Kurdish language Department, Faculty of Education / Ibn Rushd as a field for the application of experiment.The number of sample  reached (71) students divided into two groups represented two divisions of the experimental groups under study to the style of questions sounding by (35) students, and represented the other division of the control group, which studied in the way normal and by (36) students, as rewarded r

Background: Because of the demands for aesthetic orthodontic appliances have increased, aesthetic archwires have been widely used to meet patient's aesthetic needs. The color stability of aesthetic archwires is clinically important, any staining or discoloration will affect patient’s acceptance and satisfaction. This study was designed to evaluate the color stability of different types of aesthetic archwires after immersion into different types of mouth washes. Materials and methods: Four brands of nickel titanium coated aesthetic arch wires: Epoxy coated (Orthotechnology and G&H) and Teflon coated (Dany and Hubit) were evaluated after 1 week, 3 weeks and 6 weeks of immersion into two types of mouthwashes (Listerine with alcohol and

The dose rate for bremsstrahlung radiation from beta particles with energy (1.710) MeV and (2.28) MeV which comes from (32P and 90Y) beta source respectively have been calculated through six materials (polyethylene, wood, aluminum, iron, tungsten and lead) for first shielding material with thickness (x=1) mm which are putting between beta sources and second shield (polyethylene, aluminum and lead) with thickness (1, 2 &4) mm have been calculated. The distance between beta source and second shield is constant (D=1) cm. This dose rate was found by program called Rad Pro Calculator (version 3.26). The results of dose rate of beta particles were plotted as a function to the atomic number (Z) for first shield materials for each

The dose rate for bremsstrahlung radiation from beta particles with energy (1.710) MeV and (2.28) MeV which comes from (32P and 90Y) beta source respectively have been calculated through six materials (polyethylene, wood, aluminum, iron, tungsten and lead) for first shielding material with thickness (x=1) mm which are putting between beta sources and second shield (polyethylene, aluminum and lead) with thickness (1, 2 &4) mm have been calculated. The distance between beta source and second shield is constant (D=1) cm. This dose rate was found by program called Rad Pro Calculator (version 3.26). The results of dose rate of beta particles were plotted as a function to the atomic number (Z) for first shield materials for each