This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the  company's relian

In this work, lead oxide nanoparticles were prepared by laser ablation of lead target immersed in deionized water by using pulsed Nd:YAG laser with laser energy 400 mJ/pulse and different laser pulses. The chemical bonding of lead oxide nps was investigated by Fourier Transform Infrared (FTIR); surface morphology and optical properties were investigated by Scanning Electron Microscope (SEM) and UV-Visible spectroscopy respectively, and the size effect of lead oxide nanoparticles was studied on its antibacterial action against two types of bacteria Gram-negitive (Escherichia coli) and Gram-positive (Staphylococcusaurus) by diffusion method. The antibacterial property results show that the antibacterial activity of the Lead oxide NPs was

In this work, an inventive photovoltaic evaporative cooling (PV/EC) hybrid system was constructed and experimentally investigated. The PV/EC hybrid system has the prosperous advantage of producing electrical energy and cooling the PV panel besides providing cooled-humid air. Two cooling techniques were utilized: backside evaporative cooling (case #1) and combined backside evaporative cooling with a front-side water spray technique (case #2). The water spraying on the front side of the PV panel is intermittent to minimize water and power consumption depending on the PV panel temperature. In addition, two pad thicknesses of 5 cm and 10 cm were investigated at three different water flow rates of 1, 2, and 3 lpm. In Case #1,

Reinforced concrete (RC) beams containing a longitudinal cavity have become an innovative development and advantage for economic purposes of light-weight members without largely affecting their resistance against the applied loads. This type of openings can also be used for maintenance purposes and usage space of communication lines, pipelines, etc. RC beams are primarily loaded in the plane of the members, which are two-dimensional in a plane stress state and the dominant structural behaviours include bending, shear, or combination of both. In the present study, six numerical models of RC beams with and without openings were simulated by using commercial finite element software ANSYS to evaluate the structural behaviours of those b

Thermal management has become a major issue in the latest high performance computing machines because high CPU temperatures result in inefficient performance and decreased hardware life span. In this work, the cooling performance of a finned metal foam heat sink (FMFHS) was examined. The pore density values of tested copper metal foam (CMF) samples with different values of PPI 5, 10 and 20, with a constant porosity of 90%. For reference, these samples were measured by a conventional Aluminum plate-fin heat sink (CHS). The work was performed under experimental conditions in which air directed over the heat sink surface at air velocities (2.5, 3.0 and 3.5 m/s). The environmental temperature was fixed at 27 °C. Findings

Nanofluids, liquid suspensions of nanoparticles (NPs) dispersed in deionized (DI) water, brine, or surfactant micelles, have become a promising solution for many industrial applications including enhanced oil recovery (EOR) and carbon geostorage. At ambient conditions, nanoparticles can effectively alter the wettability of the strongly oil-wet rocks to water-wet. However, the reservoir conditions present the greatest challenge for the success of this application at the field scale. In this work, the performance of anionic surfactant-silica nanoparticle formulation on wettability alteration of oil-wet carbonate surface at reservoir conditions was investigated. A high-pressure temperature vessel was used to apply nano-modification of oil-wet

Due to increasing cost of asphalt binder, significant economic savings can be realized by using the amount from reclaimed asphalt pavement (RAP) in the production of new hot mix asphalt (HMA). Moreover, this is an environmentally friendly option as it reduces the demand for virgin materials. It has to be remarked that in Iraq RAP is not used in the production of HMA and this valuable material is mostly degraded for use in lower value applications. Four mixtures were designed, which contains three different percent RAP, it is (0%, 5%, 15%) with asphalt grade (40-50) and (25%) with asphalt grade (60-70), it has been changed the grade of asphalt when adding RAP (25%) to compensate for the aged binder in the RAP when adding to mixture. All type