The research aims at the identity of the accounting information and its characteristics, and then to study the possibility of using accounting information in rationalizing the decisions of capital expenditure. The study relied upon the descriptive analytical approach it is suitable to the nature of this study, the hypotheses of the study were tested by using a number of statistical methods by relying on statistical package program (SPSS), and the research concluded that the companies listed in Khartoum Stock Exchange using accounting information in the comparison between investment alternatives available and estimating the number of years required to recover of the investment cost, the challenges that cause weakness in using the

Many organizations today are  interesting to implementing lean manufacturing principles  that should enable them to eliminating the wastes to reducing a  manufacturing lead time.  This paper concentrates on  increasing  the competitive level of the company in globalization markets and improving of the productivity by reducing the manufacturing lead time. This will be by using the main tool of lean manufacturing which is value stream mapping (VSM) to identifying all the activities of manufacturing process (value and non-value added activities) to reducing elimination of wastes (non-value added activities) by converting a manufacturing system to pull instead of push by applying some of pull system strategies a

This paper deals with a mathematical model of a fluid flowing between two parallel plates in a porous medium under the influence of electromagnetic forces (EMF). The continuity, momentum, and energy equations were utilized to describe the flow. These equations were stated in their nondimensional forms and then processed numerically using the method of lines. Dimensionless velocity and temperature profiles were also investigated due to the impacts of assumed parameters in the relevant problem. Moreover, we investigated the effects of Reynolds number , Hartmann number M, magnetic Reynolds number , Prandtl number , Brinkman number , and Bouger number , beside those of new physical quantities (N , ). We solved this system b

This work aimed to design, construct and operate a new laboratory scale water filtration system. This system was used to examine the efficiency of two ceramic filter discs as a medium for water filtration. These filters were made from two different ceramic mixtures of local red clay, sawdust, and water.  The filtration system was designed with two rotating interfered modules of these filters.  Rotating these modules generates shear force between water and the surfaces of filter discs of the filtration modules that works to reduce thickness of layer of rejected materials on the filters surfaces. Each module consists of seven filtration units and each unit consists of two ceramic filter discs.    The average measured hy

A particulate composite material was prepared by adding the Titanium dioxide (TiO2) with a particle size of (75-150) µm to Epoxy resin at weight percentage of (10%,20%,30%,40%,50%).The following some mechanical properties were studied,fracture toughness, hardness.casting preparation methods were used in this study includes preparing plate of matrix and composites. specimens were prepared according to ASTM for the Mechanical properties tests. After that Another samples were heat treated for three and six hour at 65C?. Fracture toughness (Kic) represent for stress intensity factor results were showed that the curve of three hours aging increases in fracture toughness (Kic) for composites but for six hours aging increases fracture tough

Each era has advantages in terms of innovation and development in form, technology, style, and design in ceramic vessels, both at the level of functional and aesthetic performance, so this study aimed to demonstrate the importance of geometrical foundations in the design structure of contemporary ceramic vessels, and also to reveal the constructive skills in The structure of the ceramic figure.
The researchers used the descriptive analytical approach to suit the nature of the study, and they described and analyzed the ceramic works in terms of geometric shape systems, elements and foundations of design in construction, formal diversity in the general design of ceramic vessels, and references and sources of artwork. In addition to th

In this paper, thermal properties were performed by using semi-empirical theoretical calculations to study the molecular structure of a nonlinear molecular system, the (S₂F₂) molecule in the infrared region, by using semi-empirical quantum programs in the (MNDO / PM₃) method. This study is under the condition of obtaining the stable structure of the molecule in which the molecule obtains the minimum value of the total energy. The thermodynamic properties were also calculated, including the heat of formation, whose value was (-61.002kcal / mol),  the entropy and its value (78.2916 cal / mol.k), as well as the heat capacity  (15.9454 cal / mol.k) and the enthalpy (3763.434 cal /mol),  Gibbs F

This research deals  with the detection of possible surface soil pollution by radon emissions for an area located inside the university of Baghdad campus at AL-Jadiriyah / Baghdad. The area is about 5625 m² and located near the College of Science for Women. The area used as construction rubbles dump yard in the past, while recently it is covered with Silty - Clayey soil furnished with grass and used as a playground. A surface survey performed on October 2018 by gridding the area into 36 stations where surface radiometric pollution readings recorded and soil samples collected by using an auger for the top 30 Cm which represents the root zone of the area. Soil samples tested in the laboratory by using can technique with CR-

This study suggests using the recycled plastic waste to prepare the polymer matrix composite (PMCs) to use in different applications. Composite materials were prepared by mixing the polyester resin (UP) with plastic waste, two types of plastic waste were used in this work included polyethylene-terephthalate (PET) and Polyvinyl chloride (PVC) with varies weight fractions (0, 5, 10, 15, 20 and 25 %) added as a filler in flakes form. Charpy impact test was performed on the prepared samples to calculate the values of impact strength (I.S). Flexural and hardness tests were carried out to calculate the values of flexural strength and hardness. Acoustic insulation and optical microscope tests were carried out. In general, it is found that UP/PV

The distress of moisture induced damage in flexible pavement received tremendous attention over the past decades. The harmful effects of this distress expand the deterioration of other known distresses such as rutting and fatigue cracking. This paper focused on the efficiency of using the waste material of demolished concrete to prepare asphalt mixtures that can withstand the effect of moisture in the pavement. For this purpose, different percentages of waste demolished concrete (0, 10, 20, 30, 50, 70 and 100) were embedded as a replacement for coarse aggregate to construct the base course. The optimum asphalt contents were determined depending on the Marshall method. Then after, two parameters were founded to evaluate the moisture