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Designing system cost for water pollution plants in mayoralty of Baghdad
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          There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle vitality received financial statements of broad interest from various government agencies, the community and even international The cost of access to safe drinking water is one of the vital issues for these entities.

The research was to design the system costs a special water purification plants to develop the work of this department and to achieve the goals set forth in the law and meet the requirements of international organizations and the need of the circuit itself. It was in this research compared the cost per square meter of water between that which is calculated in a manner total (by dividing all expenses during the year on the production of water or sold during the same year), however, which was calculated according to the scientific origins of cost accounting.

The most important conclusions of the research that he is no longer any reports forcost accounting since the establishment of a special section of it, has not been preparing the trial balance for the year 2013. , And separation of the production costs for marketing costs and administrative kills to reduce the costs of non-value per unit neither of economic nor to the public the beneficiary of these services.That deviates from cost centers to objectively kills Tdid fairer costs and thus does the responsibility of accounting systems, monitoring and evaluation of performance.

The most important recommendations, the development of cost accounting system and its reliance on cost allocation activity and identify activities that adds value from those that do not add value and reduce costs and develop the work of the department.

 

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Publication Date
Mon Jun 01 2026
Journal Name
Ecological Engineering & Environmental Technology
Towards low-energy desalination: Performance analysis and design of single and two-stage reverse osmosis systems to minimize specific energy consumption
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Lowering specific energy consumption (SEC) in reverse osmosis (RO) plants is one of the most important criteria in water treatment industry. The present work focused on best suggested RO pilot plant configurations for minimizing specific energy consumption, finding the best configurations experimentally to recover the water with minimizing salts in permeate side in RO module, study the factors affecting the performance of single and two stage systems, TFC membrane is used in spiral wound module. Brackish water is used as feed solution with different concentrations (2000, 3000, 4000 and 5000 ppm). The operating parameters studied were permeate flux, rejection and SEC. The experimental results showed the permeate concentration increased and w

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Publication Date
Wed Jan 21 2026
Journal Name
Advanced Materials Research
Sustainable Removal of Heavy Metals from Aqueous Solutions Using Untreated Cellulose from Office Paper Waste Based on the Circular Economy Approach
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This study explored the feasibility of removing nickel (Ni) and Pb (II) from water solutions using the adsorption technique by cellulose recovered from office paper waste. Metal removal is required to reduce the direct or indirect exposure of industrial waste to the environment, due to its potential for harm to human health and ecosystems. The release criterion is maintained to keep the efficient wastewater treatment of the metals of concern, which are toxic to both humans and other organisms. The cellulose was first prepared from office paper waste. The removal values can be rationalized as follows: Lead removal efficiencies of were obtained upto %95.0632, while the removals of nickel were obtained as 54.3866%. The adsorption proce

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The trend to Joint Audit as an approach to Improve the Financial Reports Quality - An Applied Study –
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This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s

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Publication Date
Tue Sep 29 2026
Journal Name
Journal Of The College Of Education For Women
المعرفة الخرائطيَّة: إعادة تعريف المعرفة في ضوء نظرية التطور دراسة أنثروبولوجية
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Forms of knowledge with no direct link to survival—religious knowledge foremost among them—have long posed a challenge to evolutionary theory: the cost of belief in unseen deities is difficult to justify under natural selection, in the way that the cost of three-dimensional vision is not. This study locates the source of the difficulty in an epistemological assumption inherited from classical philosophy: that consciousness produces knowledge as a correspondence to reality, and therefore that some knowledge lies beyond the function of survival. Against this, it proposes the concept of "cartographic knowledge": consciousness is a multi-mechanism adaptive apparatus whose function is not to mirror reality but to draw a functional map of the

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Publication Date
Wed Nov 01 2017
Journal Name
Research Journal Of Pharmaceutical, Biological And Chemical Sciences
Preparation, Spectral studies and Biological Efficiency of Metal (II) Mixed Ligand Complexes Schiff Base derived from (Benzaldehyde and OAminoaniline) with 8-Hydroxyquinoline
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fication of benzaldehyde (C6H5CHO) and O- amino aniline O-C6H4(NH2)2 in ethanol with 8- Hydroxyquinoline (8HQ) . Formed compounds were acquired of 1:1:2 molar proportion reactions for metal ions and ligands (L) and 2(8HQ) during reaction for MCl2 .nH2O salt products complexes conformable into the forms [M(L)(8HQ)2] ,where M = Mn(II),Co(II) and Ni(II). Whole the compounds were identified during the basis of their; FT-IR and U.V spectrum, melting point, molar conduct, identify of the percentage from the metal at the complexes via flame (AAS), C, H and N content of the Schiff base (L) and metal complexes were analysis and magnetic susceptibility menstruations. A hexagonal coordinated metal complexes were proposed to the separated complexes of

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Publication Date
Mon May 11 2020
Journal Name
Baghdad Science Journal
A Theoretical Investigation on Chemical Bonding of the Bridged Hydride Triruthenium Cluster: [Ru3 (μ-H)( μ3-κ2-Hamphox-N,N)(CO)9]
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Ruthenium-Ruthenium and Ruthenium–ligand interactions in the triruthenium "[Ru3(μ-H)(μ3-κ2-Hamphox-N,N)(CO)9]" cluster are studied at DFT level of theory. The topological indices are evaluated in term of QTAIM (quantum theory of atoms in molecule). The computed topological parameters are in agreement with related transition metal complexes documented in the research papers. The QTAIM analysis of the bridged core part, i.e., Ru3H, analysis shows that there is no bond path and bond critical point (chemical bonding) between Ru(2) and Ru(3). Nevertheless, a non-negligible delocalization index for this non-bonding interaction is calculated

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Publication Date
Fri Oct 02 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Diagnosis and localization of the maxillary impacted canines by using dental multi-slice computed tomography 3D view and reconstructed panoramic 2D view
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Background: Diagnosis and treatment planning can be difficult with conventional radiographic methods as the orthodontic-surgical management of impacted canines requires accurate diagnosis and precise localization of the impacted canine and the surrounding structures. This study was aimed to localize and evaluate weather there is any differences in the diagnostic information provided by multi-slice computed tomography three dimensional volumetric CT images and two dimensional reconstructed panorama images (derived from CT) in subjects with impacted maxillary canines. Materials and Methods: Thirty patients including 24 female and 6 male with mean age of 18 years with suspected unilaterally or bilaterally impacted maxillary canines were evalu

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Publication Date
Tue Mar 08 2016
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Synthesis, Characterization and Spectral Studies of Y(III), La(II) and Rh(III) Complexes with 2,4-dimethyl-6-(4-nitro-phenylazo)- Phenol
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Transition metal complexes of Y(III), La(III) and Rh(III) with azo dye 2,4-dimethyl-6- (4-nitro-phenylazo)-phenol derived from 4-nitroaniline and 2,4-dimethylphenol were synthesized. Characterization of these compounds has been done on the basis of elemental analysis, electronic data, FT-IR,UV-Vis and 1HNMR, as well as conductivity measurements. The nature of the complexes formed were studies following the mole ratio and continuous variation methods, Beer's law obeyed over a concentration range (1x10-4- 3x10-4). High molar absorbtivity of the complex solutions were observed. From the analytical data, the stoichiomerty of the complexes has been found to be 1:3 (Metal:ligand). On the basis of Physicochemical data octahedral geometries were as

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Publication Date
Thu Aug 01 2013
Journal Name
Journal Of The College Of Basic Education
A laboratory assessment on the effect of powder from Foeniculum vulgare and Eruca sativa against saw-toothed grain beetle Oryzaephilus surinamensis (L.)
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Publication Date
Mon Mar 01 2021
Journal Name
Iraqi Journal Of Physics
Enhanced Physical Absorption Properties of ZnO Nanorods by Electrostatic Self-Assembly with Reduced Graphene Oxide and Decorated with Silver and Copper Nanoparticles
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The preparation and characterization of innovative nanocomposites based on zinc oxide nanorods (ZNR) encapsulated by graphene (Gr) nanosheets and decorated with silver (Ag), and cupper (Cu) nanoparticles (NP) were studied. The prepared nanocomposites (ZNR@Gr/Cu-Ag) were examined by different techniques including Field Emission Scanning Electron Microscope (FESEM), Transmission electron microscopy (TEM), Atomic force microscopy (AFM), UV-Vis spectrophotometer and fluorescence spectroscopy. The results showed that the ZNR has been good cover by five layers of graphene and decorated with Ag and Cu NPs with particles size of about 10-15 nm. The ZNR@Gr/Cu-Ag nanocomposites exhibit high absorption behavior in ultraviolet (UV) region of sp

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