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Reducing activity costs under Resource Consumption Accounting: An Applied Research in the MidlandRefineriesCompany-Al Daura Refine
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The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refinery in the Midland Refineries Company was selected as a sample for the research. The most important recommendations are the need for the company's management to adopt the process of spreading awareness and the philosophy of the popular culture of the concept of accounting for resource consumption to provide conviction and acceptance for its implementation by employees, as well as including comprehensive and adequate analysis of internal and external environmental factors in all activities of the company at the administrative and organizational levels.

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Publication Date
Sun Dec 01 2024
Journal Name
Chilean Journal Of Statistics
A method of multi-dimensional variable selection for additive partial linear models.
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In high-dimensional semiparametric regression, balancing accuracy and interpretability often requires combining dimension reduction with variable selection. This study intro- duces two novel methods for dimension reduction in additive partial linear models: (i) minimum average variance estimation (MAVE) combined with the adaptive least abso- lute shrinkage and selection operator (MAVE-ALASSO) and (ii) MAVE with smoothly clipped absolute deviation (MAVE-SCAD). These methods leverage the flexibility of MAVE for sufficient dimension reduction while incorporating adaptive penalties to en- sure sparse and interpretable models. The performance of both methods is evaluated through simulations using the mean squared error and variable selection cri

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Semiparametric Bayesian Method with Classical Method for Estimating Systems Reliability using Simulation Procedure
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               In this research, the semiparametric Bayesian method is compared with the classical  method to  estimate reliability function of three  systems :  k-out of-n system, series system, and parallel system. Each system consists of three components, the first one represents the composite parametric in which failure times distributed as exponential, whereas the second and the third components are nonparametric ones in which reliability estimations depend on Kernel method using two methods to estimate bandwidth parameter h method and Kaplan-Meier method. To indicate a better method for system reliability function estimation, it has be

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
بررسیِ حرکت¬شناختیِ افعالِ متنِ "ما زِ بالاییم و بالا می رویم" مولانا Kinetic Study of Mewlana Jalaluddin Rumi's "Mazi Balaeem we Bala Mi Roeem" Text's Verbs
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چکیده­ی بحث

       به نظر می­آید که عالم هستی ، بر مسأله­ی « حرکت» استوار دارد ، و روح ، همیشه دنبال دگرگونی و تکامل و برتری می­گردد. حرکت ، همه­ی چیزها در عالم إمکان را  در بر می­گیرد. حرکت در بنیادهای فکر مولانا جای مهمی دارد .اشعار مولانا مقدار زیادی از پویایی و حرکت برخوردارست، و از آنجایی که فعل ، عنصر تکانبخش جمله ، و کانون دلالت است ، ترجیح دادیم - علاوه بر دیگر عنا

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Publication Date
Wed May 17 2023
Journal Name
Journal Of Engineering
Equilibrium Moisture Sorption Isotherms of Aspirin
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Equilibrium Moisture sorption isotherms are very important in drying and storage analysis. Experimental moisture equilibrium data (adsorption and desorption) of Aspirin were determined using the static method of saturated salt solutions and that by exposing the material to different conditions of temperatures and water activities. Three different temperatures (25, 30, 40Cº) and water activities in the range of (6.3- 83.6%) were used. The results showed that the equilibrium moisture content increased with the increase in water activity at any temperature and decreased with temperature increase at constant water activity. The water activity increases with increasing in temperature when moisture content was kept constant. The sorption isot

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Publication Date
Sat Dec 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Chromium (VI) Removal from Wastewater by Electrocoagulation Process Using Taguchi Method: Batch Experiments
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Electrocoagulation is an electrochemical method for treatment of different types of wastewater  whereby sacrificial anodes corrode to release active coagulant (usually aluminium or iron cations) into solution, while simultaneous evolution of hydrogen at the cathode allows for pollutant removal by flotation or settling. The Taguchi method was applied as an experimental design and to determine the best conditions for chromium (VI) removal from wastewater. Various parameters in a batch stirred tank by iron metal electrodes: pH, initial chromium concentration, current density, distance between electrodes and KCl concentration were investigated, and the results have been analyzed using signal-to-noise (S/N) ratio. It was found that the r

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Publication Date
Sun Aug 18 2019
Journal Name
Proceedings Of Mechanical Engineering Research Day 2019,
Study of sound absorption of micro perforated panel with visco-thermal effects
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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Microscopic study of nuclear structure for some Si-isotopes using Skyrme-Hartree-Fock-method
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In this paper the nuclear structure of some of Si-isotopes namely, 28,32,36,40Si have been studied by calculating the static ground state properties of these isotopes such as charge, proton, neutron and mass densities together with their associated rms radii, neutron skin thicknesses, binding energies, and charge form factors. In performing these investigations, the Skyrme-Hartree-Fock method has been used with different parameterizations; SkM*, S1, S3, SkM, and SkX. The effects of these different parameterizations on the above mentioned properties of the selected isotopes have also been studied so as to specify which of these parameterizations achieves the best agreement between calculated and experimental data. It can be ded

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Publication Date
Tue Mar 01 2016
Journal Name
Applied Research Journal
Response of R.C. Barriers Subjected to TNT Explosion Blast Loading
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Reinforced concrete barriers have been commonly used in protecting the important building because the response of R.C. barriers subjected to blast loading is practically more acceptable than other materials used to build the barriers. In this study, the response of R.C. barriers was detected due to the blast effects caused by two charge weights (50 kg and 400 kg); ANSYS 14 was used to simulate the problem. A horizontal distance of 2 m between the explosive TNT charge and the front face of wall was taken. The pressure on the front face of the concrete barriers was measured at three levels. The R.C. barrier was entirely damaged when subjected to the blast effects caused by 400 kg TNT explosion bomb. However, the 50 kg TNT charge had

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Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
Volterra Runge- Kutta Methods for Solving Nonlinear Volterra Integral Equations
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In this paper Volterra Runge-Kutta methods which include: method of order two and four will be applied to general nonlinear Volterra integral equations of the second kind. Moreover we study the convergent of the algorithms of Volterra Runge-Kutta methods. Finally, programs for each method are written in MATLAB language and a comparison between the two types has been made depending on the least square errors.

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Publication Date
Mon Dec 30 2019
Journal Name
Journal Of Nano- And Electronic Physics
Photodetector Properties of Polyaniline/CuO Nanostructures Synthesized by Hydrothermal Technique
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In this work, pure and copper mixed oxide PAni nanofiber thin films are successfully synthesized on silicon substrates by hydrothermal method and spin coating technique at room temperature with thickness of about 325 nm. The structural, surface morphological, optical and photoconductivity properties have been investigated. The XRD results showed that PAni films have crystalline nature, CuO and PAni/CuO nanostructure composites are monoclinic polycrystalline structure. The FESEM images of PAni clearly indicate that it has nanofiber-like structure, whereas the CuO film has spongelike shape. The surface morphology analysis of PAni/CuO composite shows that nanofiber caped with inorganic material which is CuO is a core-shell structure. Op

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