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

The importance of efficient vehicle detection (VD) is increased with the expansion of road networks and the number of vehicles in the Intelligent Transportation Systems (ITS). This paper proposes a system for detecting vehicles at different weather conditions such as sunny, rainy, cloudy and foggy days. The first step to the proposed system implementation is to determine whether the video’s weather condition is normal or abnormal. The Random Forest (RF) weather condition classification was performed in the video while the features were extracted for the first two frames by using the Gray Level Co-occurrence Matrix (GLCM). In this system, the background subtraction was applied by the mixture of Gaussian 2 (MOG 2) then applying a number

     Neutron differential-elastic and inelastic scattering cross-sections of Yttrium-89 isotope were calculated at energies 8,10,12,14, and 17 MeV, at angles distributed between 20^o and 180^o in the center of mass frame. The obtained results data were interpreted using a spherical optical potential model and Eikonal approximation, to examine the effect of the first-order Eikonal correction on the effective potential. The real and imaginary parts of optical potential were calculated. It was found that the nominal imaginary potential increase monotonically while the effective imaginary one has a pronounced minimum around r = 6fm and then increases. The analysis of the relative energy of the projectile and reaction

This research deals with the frameworks and mechanisms of international press coverage of the issue of foreign interference in the formation of the Iraqi government in the Saudi newspapers Asharq Al-Awsat and Kayhan Al-Arabi Iran and how this topic was addressed in the two newspapers. The frameworks for international press coverage of external interference in the formation of the Iraqi government. ”This research is one of the descriptive research that adopted the survey method، which made it possible to use the content analysis tool to analyze
the content of the two newspapers، whose numbers are (624) from the
newspapers (Al-Sharq Al-Awsat Al-Saudi Arabia and Kayhan Al-Arabi Iran) from (1/1/2018 to 31/12/2018)، and the researc

Advancements in horizontal drilling technologies are utilized to develop unconventional resources, where reservoir temperatures and pressures are very high. However, the flocculation of bentonite in traditional fluids at high temperature and high pressure (HTHP) environments can lower cuttings transportation efficiency and even result in problems such as stuck pipe, decreased rate of penetration (ROP), accelerated bit wear, high torque, and drag on the drill string, and formation damage. The major purpose of the present research is to investigate the performance of low bentonite content water-based fluids for the hole cleaning operation in horizontal drilling processes. Low bentonite content water-based drilling fluids were formulated by re

This paper proposes a completion that can allow fracturing four zones in a single trip in the well called “Y” (for confidential reasons) of the field named “X” (for confidential reasons). The steps to design a well completion for multiple fracturing are first to select the best completion method then the required equipment and the materials that it is made of. After that, the completion schematic must be drawn by using Power Draw in this case, and the summary installation procedures explained. The data used to design the completion are the well trajectory, the reservoir data (including temperature, pressure and fluid properties), the production and injection strategy. The results suggest that multi-stage hydraulic fracturing can

As a star explode as a supernova its ejecta will directly interact with relativelylow density interstellar medium with high shock wave velocity, and due to thisinteraction many of forbidden emission lines will give a raise from both theexcitation and ionization of the atom in the region. So, the study of these emissionlines can reveal many physical properties of the region, in this case the remnant ofthe supernova, such as temperature, density, composition, and many other importantphysical processes. In this paper the optical spectrum of the young galacticsupernova remnant which is the Crab Nebula has used, in order to calculate it’selectron temperature (Te) and electron density (ne) by using the [OIII] and [SII]forbidden lines. From the

In the present work, lead silicate glasses have been prepared with
different amount of lead oxide content. Structure properties such as
X-ray diffraction, AFM, and FTIR analyses have been done. The
exceeding of PbO content more than 25wt% revealed a decreasing in
density. The X- ray revealed that the strongest peak related to
Hexagonal silica dioxide and the other crystal phases formed were
related to silica oxide (SiO2) and lead oxide (PbO). Growth and
decayed phases in X-ray have been observed with changing lead
oxide content. Homogeneous surface was obtained using AFM
analyzer with an average diameter around 100 nm. Infrared spectrum
is characterized by the presence of large absorption band between
120

t

The research deals with the statement of the importance of unanimous in Islamic Sharia in terms of being the third source of Islamic legislation after the Holy Qur’an and the Sunnah of the Prophet, and the extent of interest of the scholars of interpretation in it, and those who took great interest in mentioning what was agreed upon in every site that necessitated mentioning its issues within, or mentioning an event that has encountered an unanimous, and in various sciences, to extract and extrapolate Sharia rules when these rules are lost in the texts, because it is based on them and derived from them. Among these distinguished scholars is Muhammad bin Jarir al-Tabari. Besides, the research discusses in