The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs

In this study the thermal conductivity of the epoxy composites were characterized as function of volume fraction, particle size of fillers and the time of immersion(30,60,90)days in water .Composites plates were prepared by incorporating (bi-directional) (0º-90º) glass fiber and silicon carbide (SiC) particles of (0.1,0.5,1)mm as particle size at (10%,20%,30%,40%) percent volume in epoxy matrix.
The composites shows slightly increase of the thermal conductivity with increasing volume fraction, particle size and increase with increasing the days of immersion in water. The maximum thermal conductivity (0.51W/m.K) was obtained before the immersion in water at 90 days for epoxy reinforcement by bi-directional glass fiber and SiC particl

A high Tc superconductor with a nominal composition
(Bi1-xPbx)2(Sr1-yBay)2Ca2Cu3O10+δ for (0 £ x £ 0.5) and (0 £ y £ 0.5) was prepared by
a solid state reaction method. The effect of the substitution of Pb for Bi and Ba for Sr and
quenching temperature on the superconductivity has been investigated to obtain the
optimum conditions for the formation and stabilization of the high Tc phase (2223).
The results showed that the optimum sintering temperature for the pure composition is
equal to 875°C and the sintering time is equal to 240h with heating and cooling rate of
60°C/h . Our results indicated that a small amount of (Ba = 0.1) could raise the transition
temperature (Tc), but enhancing Ba to 0.4 has raised

                In this investigation a high density polyethylene (HDPE) was used as a substitute to polyvinylchloride in the production of lead acid battery separators. This has been achieved by preparing mixtures of different percentages of the feed materials which include a high density polyethylene (HDPE) locally produced, filler materials such as silica and oils such as dioctylphthalate (DOP) or paraffin which were added to the mixture to improve the final properties of the separator. The materials were compounded by two roll-mills under the same conditions. The following parameters are involved:           &nb

Most of the mosques in the Islamic world fall under specific and known forms and patterns to a large extent, and such patterns have grown and evolved from the few basic and uniform models, but they changed slowly due to the impact with a mixture of changing functional requirements and cultural landscapes because of the variables of time and place to form patterns known and famous in this day across parts of the Islamic world and its borders. There was no exception to these patterns, but small numbers of mosques that were probably the result of personal experiences or improvisational resolutions, or in response to specific or temporary stimuli. However, the emergence of a specific pattern which does not belong to any of these patt

An experiment was conducted in the plastic house of the Botanical Garden in the Department of Biology, College of Education for Pure Sciences (Ibn Al-Haitham), University of Baghdad during one growth season. The experiment included the study of the effect of three concentrations of citric acid (0, 75, 150) mg. L-1 and four concentrations of malic acid (0, 50, 100, 150) mg. L-1 and their interaction in some of the growth and yield parameters of the broad bean plant, plant height, dry weight, number of leaves, total chlorophyll content, the number of flowers and pods and the weight of the pod. The experiment was carried out in full random design (4× 3) and with three duplicates, the results showed a significant effect of citric and malic aci

The aim of this research is to measure and analyze the gap between the actual reality and the requirements of the environmental management system in the middle refineries company/refinery cycle according to ISO14001: 2015, as well as to measure the availability of a clean production strategy and test the relationship and impact between the availability of the requirements of the standard and a clean production strategy for the actual reality in the company.

The research problem was determined by the extent to which the requirements of the environmental management system are applied according to ISO14001: 2015 in the middle refineries company? To what extent are the required clean production strategies ava