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.
Foundations supporting reciprocating engines, radar towers, turbines, large electric motors, and generators, etc. are subject to vibrations caused by unbalanced machine forces as well as the static weight of the machine. If these vibrations are excessive, they may damage the machine or cause it not to function properly. In the case of block foundation, if changes in size and mass of the foundation do not lead to a satisfactory design, a pile foundation may be used. In this study, the dynamic response of piles and pile Groups in dry sand is investigated experimentally. The analysis involves the displacement response under harmonic excitation. In addition, a numerical modeling by using finite element method with a three-dimensional formula
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The deficiency in the nurse staff in the health organizations consider an important problem that must be studied and solved basically , not only because it affect on the health organization and it's strategic goals , but also it affect the human being and it's health which can't be substituted with anything or delayed in it's treatment ,This research aims to necessary for health organizations to strategically help in maintaining the nurse staff and to keep that in it's strategic orientation and it's mission , moreover , the health organizations must study the reality of the nurse in the health organizations and know the causes beyond leaving the nurse staff the nurse job , and then remove
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Objective(s): To determine the impact of the Electronic Health Information Systems upon medical, medical backing and administrative business fields in Al-Kindy Teaching Hospital and to identify the relationship between such impact and their demographic characteristics of years of employment, place of work, and education. Methodology: A descriptive analytical design is employed through the period of April 25th 2016 to May 28th 2016. A purposive "non- probability" sample of (50) subject is selected. The sample is comprised of (25) medical and medical backing staff and (25) administrative staff who are all
This study reports the fabrication of tin oxide (SnO2) thin films using pulsed laser deposition (PLD). The effect of 60Co (300, 900, and 1200 Gy) gamma radiation on the structural, morphological, and optical features is systematically demonstrated using X-ray diffraction (XRD), field emission scanning electron microscopy (FE-SEM), atomic force microscopy (AFM), and ultraviolet-visible light analysis (UV-Vis), respectively In XRD tests, the size of the crystallites decreased from 45.5 to 40.8 nm for the control samples and from 1200 Gy to 60Co for the irradiated samples. Using FESEM analysis, the particle diameter revealed a similar trend to that attained using XRD; in particular, the average diameters were 93.8 and
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This research studies the rheological properties ( plastic viscosity, yield point and apparent viscosity) of Non-Newtonian fluids under the effect of temperature using different chemical additives, such as (xanthan gum (xc-polymer), carboxyl methyl cellulose ( High and low viscosity ) ,polyacrylamide, polyvinyl alcohol, starch, Quebracho and Chrome Lignosulfonate). The samples were prepared by mixing 22.5g of bentonite with 350 ml of water and adding the additives in four different concentrations (3, 6, 9, 13) g by using Hamilton Beach mixer. The rheological properties of prepared samples were measured by using Fan viscometer model 8-speeds. All the samples were subjected to Bingham plastic model. The temperature range studi
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Strategic Cost Management Tools Under Technological Development and Change in Customer Tastes Critical Studies
The present study develops an artificial neural network (ANN) to model an analysis and a simulation of the correlation between the average corrosion rate carbon steel and the effective parameter Reynolds number (Re), water concentration (Wc) % temperature (T o) with constant of PH 7 . The water, produced fom oil in Kirkuk oil field in Iraq from well no. k184-Depth2200ft., has been used as a corrosive media and specimen area (400 mm2) for the materials that were used as low carbon steel pipe. The pipes are supplied by Doura Refinery . The used flow system is all made of Q.V.F glass, and the circulation of the two –phase (liquid – liquid ) is affected using a Q.V.F pump .The input parameters of the model consists of Reynolds number , w
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