Abstract

The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa

The survey showed sample opinions of officials in the general company for vegetable oils industry, and the statement of the order of the effect of these dimensions depending on the degree of importance, the questionnaire was used as a key tool in collecting data and information of the sample consisted of 30 officials, arithmetic mean, standard deviation, percentages, Spearman correlation coefficient and the global statistical analysis as a statistical methods that based on statistical program (SPSS), The researcher came to several conclusions, most important that there is high agreement by the respondents of the importance of the dimensions of building a mental picture of the company and to attract the consumer's attention, Also research

Shaky Baghdad heavy crude oil 22 API is processed by distillation and solvent extraction. The purpose of distillation is to separate the light distillates    (light fractions) which represent 35% of heavy crude oil, and to obtain the reduced crude oil. The heavy residue (9 API) is  extracted with Iraqi light naphtha to get the deasphaltened oil (DAO), the extraction carried out with temperature range of 20-75 ^oC, solvent to oil ratio 5-15:1(ml:g) and a mixing time of 15 minutes. In general, results show that API of DAO increased twice the API of reduced crude oil while sulfur and metals content decreased 20% and 50% respectively. Deasphaltened oil produced from various operating conditions blended with the

Psychological studies expanded very much, but the researchers forgot very important subjects such as Political participant, and they put their efforts in reading resources to try insuring its results, or to applying it in logic environment and its different Cultures from our Culture in its Values, Criterion, and Attitudes that use their results more difficult. Despite of research movement expansion, but critic was still especially in Political Psychology field, and may be took thritically from researches, and they remote from it practically, and this study a sereace try to put a practical principle that our society need it especially which we practice the Political participant every four years, and we practice it in our departmen

During the last two decades at least, increased interest in Social attraction  variable by scientists  in psychology and sociology, to multi-dimensional and its association with psychological  and emotional variables , and what are of importance in the process of human communication , leadership, and social relations.

Social psychologists interested   in social attraction also  so its relation with  social influence , political and occupational  .
"Social attraction defined as "individual ability  functioned his skills in at

Sediment accumulated in sewers is a major concern source as it induces numerous operational and environmental problems. For instance, during wet weather flow, the re-suspension of this sediment accompanied by the combined sewer overflow may cause huge pollutant load to the receiving water body. The characteristics of the sewer sediment are important as it shapes its behaviour and determines the extent of the pollution load. In this paper, an investigation of sewer sediment and its characterization is done for a case study in Baghdad city. Sediment depth covers more than 50% of the sewer cross-sectional area; several operational causes are comprised to cause this huge depths of sediment depositions. The testing and analysis of the s

Aromatic hydrocarbons present in Iraqi national surface water were believed to be raised principally from combustion of various petroleum products, industrial processes and transport output and their precipitation on surface water.
Polycyclic aromatic hydrocarbons (PAHs) were included in the priority pollutant list due to their toxic and carcinogenic nature. The concern about water contamination and the consequent human exposure have encouraged the development of new methods for
PAHs detection and removal.
PAHs, the real contaminants of petroleum matter, were detected in selected sites along Tigris River within Baghdad City in summer and winter time, using Shimadzu high performance liquid chromatography (HPLC) system.
Analysi

 The concentration of radon gas in the samples for drinking water and wells in the same place from selected homes in which wells were built in the Hay-al-Bayaa region of Baghdad was measured, by using a CR-39 nuclear track detector. It turns out that the maximum value of the concentration of radon in drinking water was 3.83 Bq/L, and the lowest was 2.30 Bq/L. As for the estimation of radon gas concentration in well water samples, the highest value was 5.6 Bq/L, while the lowest one was 3.1 Bq/L. In order to assess the committed effective dose received by the public due to the inhalation of radon gas. The highest value of the annual effective dose in drinking water was recorded in Al-Bayaa region, which is equal to 14.30 μSv/y, while th

The Reversed  Phase High Performance Liquid  Chromatography (RP-HPLC) has been used for the separation of  Poly aromatic hydrocarbons(PAHs) by using column Reprosil 100 C 18 which  was found to be a suitable one for this purpose. The result showed that using mobile phase of (Acetonitrile-water) Reversed Phase HPLC , flow rate  of (1.2 ml/min) , column temperature (30CËš) and wave length of (254nm), give a complete separation with a good resolution . The total separation time was less than 20 min. The result of the study showed that the vegetables of Baghdad city were   polluted by poly aromatic hydrocarbons(PAHs) in different places where samples taken because of drainage  of the heavy water ,ind