The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin

The Catharanthus roseus plant was extracted and converted to nanoparticles in this work. The Soxhlet method extracted alkaloid compounds from the plant Catharanthus roseus and converted them to the nanoscale. Chitosan polymer was used as a linking material and converted to Chitosan nanoparticles using Sodium TriPolyPhosphate (STPP). The extracted alkaloids were linked with Chitosan nanoparticles CSNPs by maleic anhydride to get the final product (CSNPs- Linker- alkaloids). The synthesized (CSNPs- Linker- alkaloids) was characterized using SEM spectroscopy UV–Vis., Zeta Potential, and HPLC High-Performance Liquid Chromatography. Scanning electron microscope (SEM) analysis shows that the Chitosan nanoparticles (CSNPs) have small dim

In this paper, the process for finding an approximate solution of nonlinear three-dimensional (3D) Volterra type integral operator equation (N3D-VIOE) in R³ is introduced. The modelling of the majorant function (MF) with the modified Newton method (MNM) is employed to convert N3D-VIOE to the linear 3D Volterra type integral operator equation (L3D-VIOE). The method of trapezoidal rule (TR) and collocation points are utilized to determine the approximate solution of L3D-VIOE by dealing with the linear form of the algebraic system. The existence of the approximate solution and its uniqueness are proved, and illustrative examples are provided to show the accuracy and efficiency of the model.

Mathematical Subject Classificat

Objective: The aim of this study was to formulate and in vitro evaluate fast dissolving oral film of practically insoluble bromocriptine mesylate to enhance its solubility and to improve its oral bioavailability by avoiding first pass effect as well as to produce an immediate release action of the drug from the film for an efficient management of diabetes mellitus type II in addition to an improvement of the patient compliance to this patient- friendly dosage form. Methods: The films were prepared by the solvent casting method using hydroxypropyl methylcellulose of grades (E3, E5, E15), polyvinyl alcohol (PVA), pectin and gelatin as film-forming polymers in addition to polyethene glycol 400 (PEG400), propylene glycol (PG) and glycerin were

    This paper deals with finding an approximate solution to the index-2 time-varying linear differential algebraic control system based on the theory of variational formulation. The solution of index-2 time-varying differential algebraic equations (DAEs) is the critical point of the equivalent variational formulation. In addition, the variational problem is transformed from the indirect into direct method by using a generalized Ritz bases approach. The approximate solution is found by solving an explicit linear algebraic equation, which makes the proposed technique reliable and efficient for many physical problems. From the numerical results, it can be implied that very good efficiency, accuracy, and simplicity of the pre

Abstract

     Machining residual stresses correlate very closely with the cutting parameters and the tool geometries. This research work aims to investigate the effect of cutting speed, feed rate and depth of cut on the surface residual stress of steel AISI 1045 after face milling operation. After each milling test, the residual stress on the surface of the workpiece was measured by using X-ray diffraction technique. Design of Experiment (DOE) software was employed using the response surface methodology (RSM) technique with a central composite rotatable design to build a mathematical model to determine the relationship between the input variables and the response. The results showed that both

The purpose of this article was to identify and assess the importance of risk factors in the tendering phase of construction projects. The construction project cannot succeed without the identification and categorization of these risk elements. In this article, a questionnaire for likelihood and impact was designed and distributed to a panel of specialists to analyze risk factors. The risk matrix was also used to research, explore, and identify the risks that influence the tendering phase of construction projects. The probability and impact values assigned to risk are used to calculate the risk's score. A risk matrix is created by combining probability and impact criteria. To determine the main risk elements for the tender phase of

In this research, titanium dioxide nanoparticles (TiO₂ NPs) were prepared through the sol-gel process at an acidic medium (pH3).TiO₂ nanoparticles were prepared from titanium trichloride (TiCl₃) as a precursor with Ammonium hydroxide (NH₄OH) with 1:3 ratio at 50 °C. The resulting gel was dried at 70 °C to obtain the Nanocrystalline powder. The powder from the drying process was treated thermally at temperatures 500 °C and 700 °C. The crystalline structure, surface morphology, and particle size were studied by using X-ray diffraction (XRD), Atomic Force Microscopy (AFM), and Scanning Electron Microscope (SEM). The results showed (anatase) phase of titanium dioxide with the average grain size

The use of Right dihedral method, Lisle graph, and Mohr diagram allows the analysis of the paleostress. Fault slip data were measured for eighteen data of two stations located within Chia Gara structure in Dohuk area in the High Folded Zone, Northern Iraq. Depending on Mohr diagram, Bott equation, and vertical thickness, the magnitudes of the paleostress at the time of the tectonic activity were determined. Firstly, Georient Software was used to estimate the orientation of the paleostresses (σ1, σ2 and σ3). Secondly, using the rupture –friction law, taking into account the depth of the overburden, the vertical stress (σv) was calculated to determine the magnitude of the paleostresses in the study area. The values in st

A numerical evaluation of the crucial physical properties of a 3D unsteady MHD flow along a stretching sheet for a Casson fluid in the presence of radiation and viscous dissipation has been carried out. Meanwhile, by applying similarity transformations, the nonlinear partial differential equations (PDEs) are transformed into a system of ordinary differential equations (ODEs). Furthermore, in the numerical solution of nonlinear ODEs, the shooting method along with Adams Moulton method of order four has been used. The obtained numerical results are computed with the help of FORTRAN. The tables and graphs describe the numerical results for different physical parameters which affect the velocity and temperature profiles.