The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem

In this study the simple pullout concrete cylinder specimen reinforced by a single steel bar was analyzed for bond-slip behavior. Three-dimension nonlinear finite element model using ANSYS program was employed to study the behavior of bond between concrete and plain steel reinforcement. The ANSYS model includes eight-noded isoperimetric brick element (SOLID65) to model the concrete cylinder while the steel reinforcing bar was modeled as a truss member (LINK8). Interface element (CONTAC52) was used in this analysis to model the bond between concrete and steel bar. Material nonlinearity due to cracking and/or crushing of concrete, and yielding of the steel reinforcing bar were taken into consideration during the analysis. The accuracy of t

In the literature, several correlations have been proposed for hold-up prediction in rotating disk contactor. However,
these correlations fail to predict hold-up over wide range of conditions. Based on a databank of around 611
measurements collected from the open literature, a correlation for hold up was derived using Artificial Neiral Network
(ANN) modeling. The dispersed phase hold up was found to be a function of six parameters: N, vc , vd , Dr , c d m / m ,
s . Statistical analysis showed that the proposed correlation has an Average Absolute Relative Error (AARE) of 6.52%
and Standard Deviation (SD) 9.21%. A comparison with selected correlations in the literature showed that the
developed ANN correlation noticeably

In this study the simple pullout concrete cylinder specimen reinforced by a single steel bar was analyzed for bond-slip behavior. Three-dimension nonlinear finite element model using ANSYS program was employed to study the behavior of bond between concrete and plain steel reinforcement. The ANSYS model includes eight-noded isoperimetric brick element (SOLID65) to model the concrete cylinder while the steel reinforcing bar was modeled as a truss member (LINK8). Interface element (CONTAC52) was used in this analysis to model the bond between concrete and steel bar. Material nonlinearity due to cracking and/or crushing of concrete, and yielding of the steel reinforcing bar were taken into consideration during the analysis. The accuracy of this

The research topic was chosen as a result of the importance of human resource in business organizations in general and the industrial process in particular. Without the human resource, business organizations cannot continue and achieve success and excellence, and the research problem has been diagnosed in the lack of sales of General Cement Company’s northern products, despite their distinctiveness, standing, and reputation in The market and its products with standard specifications, and through this problem, the following questions were raised:                                                    &nbs

Because of the new political stage that Iraq is living in, which called on researchers to choose the subject of political marketing and increase its effectiveness through strategic intuition. The problem of research was reflected in the following question: How can strategic intuition be used to achieve efficiency in marketing marketing to achieve voter acceptance and achieve political success later on? ).

The research derives its importance from the fact that it is related to the developments in the concepts and areas of marketing in various fields, and it has a role in identifying the gain of new markets, where it is specialized to provide a political product and identify the mechanism of marketing the p

The study aimed to identify the relationship between the speed and direction of the ball's rotation in the accuracy of the front and rear side longitudinal blow in wheelchair tennis players. The descriptive approach wasused in the manner of correlations to suit the nature of the problem to be studied. The research community identified the 32 players aged18 and over, and the search sample was selected from players with a local classification registered with the 2020 Wheelchair Ground Tennis Federation (2020) in the intentional manner of 8 players, using Smart Tennis Sensor technology to measure the speed and direction of the ball and test the accuracy of the front and rear side longitudinalstraightstrike. She conducted the reconnaissance exp