The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

In this research, a sensor for chemical solutions was designed and formed using optical fiber-based on a surface Plasmon resonance technology. A single-mode optical fiber with three different diameters (25, 45 and 65) µm was used, respectively.  The second layer of the low refractive fiber was replaced by gold, which was electrically deposited at 40 µm thickness. For each of the three types of optical fiber, different saline concentrations (different index of refraction) were used to evaluate the performance of the refractive index sensor (chemical sensor) by measuring its sensitivity and resolutions. The highest values we could get for these two parameters were 240mm/RIU, and 6*10^-5 RIU respectively, when the diameter of a

In this study, the upgrading of Iraqi heavy crude oil was achieved utilizing the solvent deasphalting approach (SDA) and enhanced solvent deasphalting (e-SDA) by adding Nanosilica (NS). The NS was synthesized from local sand. The XRD result, referred to as the amorphous phase, has a wide peak at 2Θ= (22 - 23º) The inclusion of hydrogen-bonded silanol groups (Si–O–H) and siloxane groups (Si–O–Si) in the FTIR spectra. The SDA process was handled using n-pentane solvent at various solvent to oil ratios (SOR) (4-16/1ml/g), room and reflux temperature, and 0.5 h mixing time. In the e-SDA process, various fractions of the NS (1–7 wt.%) have been utilized with 61 nm particle size and 560.86 m²/g surface area in the presence of 12 m

Accurate description of thermodynamic, structural, and electronic properties for bulk and surfaces of ceria (CeO2) necessitates the inclusion of the Hubbard parameter (U) in the density functional theory (DFT) calculations to precisely account for the strongly correlated 4f electrons. Such treatment is a daunting task when attempting to draw a potential energy surface for CeO2-catalyzed reaction. This is due to the inconsistent change in thermo-kinetics parameters of the reaction in reference to the variation in the U values. As an illustrative example, we investigate herein the discrepancy in activation and reaction energies for steps underlying the partial and full hydrogenation of acetylene over the CeO2(111) surface. Overall, we find th

Frictional heat is generated when the clutch starts to engag. As a result of this operation the surface temperature is increased rapidly due to the difference in speed between the driving and driven parts. The influence of the thickness of frictional facing on the distribution of the contact pressure of the multi-disc clutches has been investigated using a numerical approach (the finite element method). The analysis of contact problem has been carried out for a multiple disc dry clutch (piston, clutch discs, separators and pressure plate). The results present the distribution of the contact pressure on all tShe surfaces of friction discs that existed in the friction clutch system. Axisymmetric finite element models have been developed to ac

The influence of fear on the dynamics of harvested prey-predator model with intra-specific competition is suggested and studied, where the fear effect from the predation causes decreases of growth rate of prey.  We suppose that the predator attacks the prey under the Holling type IV functional response. he existence of the solution is investigated and the bounded-ness of the solution is studied too. In addition, the dynamical behavior of the system is established locally and globally. Furthermore, the persistence conditions are investigated. Finally, numerical analysis of the system is carried out.

Thin film solar cells are preferable to the researchers and in applications due to the minimum material usage and to the rising of their efficiencies. In particular, thin film solar cells, which are designed based one transition metal chalcogenide materials, paly an essential role in solar energy conversion market. In this paper, transition metals with chalcogenide Nickel selenide termed as (NiSe₂/Si) are synthesized. To this end, polycrystalline NiSe₂ thin films are deposited through the use of vacuum evaporation technique under vacuum of 2.1x10^-5 mbar, which are supplied to different annealing temperatures. The results show that under an annealed temperature of 525 K,

It's for sure that TV or cinematic production requires an effort that is described to be large according to the script , thus we find a production sectors that couldn't fulfill these tasks especially in Iraq for its current challenges , although we found the department of film & television have a large quantity that could be described as big comparing to the Iraqi production sectors , alongside what it does provides to the Iraqi dramatic movement , but the cause that the management of this department is looking for is the quality that osmosis an dramatic & atheistic value , this production quantity that is productions operations frequently is attacked by lagging that came from many reasons that " May or May not " known to the spe