The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

Nowadays, many new technologies developed in a lot of countries. These technologies are promising in many areas such as environmental monitoring, precision agriculture as well as in animal production. The purpose of this study was to define a better understanding of how new and advanced technologies affect the agriculture and livestock sector alike. Although agriculture and animal husbandry are among the most important sectors, advanced equipment and information technology cannot be used adequately. This situation leads to low production efficiency. It is also known that there can be a significant difference in temperature between the position of the climate control sensor (room temperature) and the area occupied by the animal. This study e

           In this research, radon concentrations in some types of healthy drinking water samples available in Iraq's market were measured using a technique called Durridge RAD-7-H₂O with closed loop. Then the rate of annual effective dose in human taken this water is determined.

          It was found that, radon concentrations in studied samples ranged between 1.2 Bq.m^-3 to 142 Bq.m^-3. The results of the radon concentrations and the rate of annual effective dose for drinking water samples were significantly lower than the USEPA and WHO recommended limits that equal 500 Bq/m³ and 1 mSv/y resp

In Production and Operations Management the specialists  have  tried to develop a strategy to counter the risks arising from the activities of the organization and of waste of various types and therefore the risk management in the contemporary framework represents a phenomenon of new quality, and can not be this phenomenon to take practical dimensions, but the development of culture of the organization towards the risks and deal with all aspects and paint ways to address them within an integrated program, and requires new skills and systems provide accurate information capable of coordination between the various parties within the organization.

     The research aims to develop a blu

Reducing global warming potential (GWP) of refrigerants is needed to the decrease of ozone-depleting of refrigeration systems leakages. Refrigerant R1234yf is now used to substitute R134a inside mobile air conditioning systems. Thermodynamic properties of R1234yf are similar to R134a. Also, it has a very low GWP of 4, compared to 1430 for R134a, making it a proper choice for future automobile refrigerants. The purpose of this research is to represent the main operating and performance differences between R1234yf and R134a. Experimental analysis was carried out on the automotive air conditioning system (AACS) with 3 kW nominal capacity, to test and compare the performance of R134a with R1234yf. Experiments were accomplish

This study aims to assess the effect of adding twisted fins in a triple-tube heat exchanger used for latent heat storage compared with using straight fins and no fins. In the proposed heat exchanger, phase change material (PCM) is placed between the middle annulus while hot water is passed in the inner tube and outer annulus in a counter-current direction, as a superior method to melt the PCM and store the thermal energy. The behavior of the system was assessed regarding the liquid fraction and temperature distributions as well as charging time and energy storage rate. The results indicate the advantages of adding twisted fins compared with those of using straight fins. The effect of several twisted fins was also studied to discover

Algae have been considered a sources task of biofuels, which is a future alternative to fossil fuels, and this lead the environmental studies concerned with the lifting of curves or growth rates and time of replication of different kinds of algae, as well as algae cells in response to different environmental conditions, whether chemical or physical, to assess their impact on the composition of these cells and the extent of affected components that make up the living, especially fatty acid ,total fats, proteins and carbohydrates, Gbrha. Green Chlorococcum humicola showed a different response when treated with an average of agriculture Chu-10 and Chu-13 which used as control media,Compared with the degree of its response when exposed to e

The information required for construction quantities surveying is not only generated by various participants in different construction phases but also stored in different forms including graphics, text, tables, or various combinations of the three. To report a bill of quantities (BOQ), the project manager has to continuously excerpt information from various resources and record it on papers. Without adequate staff and time, this repetitive and tedious process is difficult for the project manager to handle properly and thus reduces the effectiveness and the accuracy of the quantities surveying process which creates problems during the design, tender, and construction supervision of construction projects for designers and contractors pract