Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea

There have been many advances in the solar chimney power plant  since 1930 and the first pilot work was built in Spain (Manzanares) that produced 50 KW. The solar chimney power plant is considered of a clean power generation that needs to be investigated  to enhance the performance by studying the effect of changing the area of passage of air to enhance the velocity towards the chimney to maximize design velocity. In this experimental and numerical study, the reduction area of solar collector was investigated. The reduction area that mean changing the height of glass cover from the absorbing plate (h1=3.8cm, h2=2.6cm and h3=1.28cm). The numerical study was performed using ANSYS Fluent software package (version 14.0) to solve go

he current research aims at showing the correlation and effect of the internal environment analysis in the quality of health service in AL_Elwiya Maternity Teaching Hospital, researcher depended on the integral method in the "analytical descriptive method" for the study of the relation between the main variables and the sub-variables throughout data collection required by the theme of this study, a case study" in tackling the data and information related to the financial aspects of the internal environment.

The problem of the study was manifested in the essential question, that is (is there internal struc

International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector

Thin films of tin sulfide (SnS) were prepared by thermal evaporation technique on glass substrates, with thickness in the range of 100, 200 and 300nm and their physical properties were studied with appropriate techniques. The phase of the synthesized thin films was confirmed by X-ray diffraction analysis. Further, the crystallite size was calculated by Scherer formula and found to increase from 58 to 79 nm with increase of thickness. The obtained results were discussed in view of testing the suitability of SnS film as an absorber for the fabrication of low-cost and non toxic solar cell. For thickness, t=300nm, the films showed orthorhombic OR phase with a strong (111) preferred orientation. The films deposited with thickness < 200nm deviate

The effects of gamma irradiation on the structure of ZnS films , which preparing by flash evaporation method, are studied using XRD. Two peaks of (111), (220) orientations are appeared in X ray chart indicating the cubic phase of the films .The lattice parameter, grain size, average internal stress, microstrain, dislocation density and degree of preferred orientation in the film are calculated and correlated with gamma irradiation.

Vanadium dioxide nanofilms are one of the most essential materials in electronic applications like smart windows. Therefore, studying and understanding the optical properties of such films is crucial to modify the parameters that control these properties. To this end, this work focuses on investigating the opacity as a function of the energy directed at the nanofilms with different thicknesses(1–100) nm. Effective mediator theories(EMTs), which are considered as the application of Bruggeman’s formalism and the Looyenga mixing rule, have been used to estimate the dielectric constant of VO2 nanofilms. The results show different opacity behaviors at different wavelength ranges(ultraviolet, visible, and infrared). The results depict that th

Studied the optical properties of the membranes CdS thin containing different ratios of ions cadmium to sulfur attended models manner spraying chemical gases on the rules of the glass temperature preparation (350c) were calculated energy gap allowed direct these membranes as observed decrease in the value of the energy gap at reducing the proportion ofsulfur ions as absorption coefficient was calculated

The alloys of CdSe1-xTex compound have been prepared from their elements successfully with high purity (99.9999%) which mixed stoichiometry ratio (x=0.0, 0.25, 0.5, 0.75 and 1.0) of (Cd, Se and Te) elements. Films of CdSe1-xTex alloys for different values of composition with thickness(0.5?m) have been prepared by thermal evaporation method at cleaned glass substrates which heated at (473K) under very low pressure (4×10-5mbar) at rate of deposition (3A?/s), after that thin films have been heat treated under low pressure (10-2mbar) at (523K) for two hours. The optical studies revealed that the absorption coefficient (?) is fairly high. It is found that the electronic transitions in the fundamental absorption edge tend to be allowed direct tr