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.
Four samples of the Se55S20Sb15Sn10 alloy were prepared using the melting point method. Samples B, C and D were irradiated with (6.04×1010, 12.08×1010 and 18.12×1010 (n.cm-2s -1 ) of thermal neutron beam from a neutron source (241Am-9Be) respectively, while sample A was left not irradiated. The electrical properties were assessed both before and after the radiation. All irradiated and non-irradiated samples show three conduction mechanisms, at low temperatures, electrical conductivity is achieved by electron hopping between local states near the Fermi level. At intermediate temperatures, conduction occurs by the jumping of electrons between local states at band tails. At high temperatures, electrons transfer between extended stat
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Background: The association between facial types and dental arches forms has considerable implications in orthodontic diagnosis and treatment planning. The aim was to establish the maxillary and mandibular dental arches width and length in skeletal and dental class II division 1 and class III malocclusion groups, find out the most frequent dental arch form and facial type and the association between them and to check the gender differences. Materials and Methods: Frontal and lateral facial photographs and maxillary and mandibular occlussal photographs for 90 iraqi subjects with age 18-25 years old (45 males and 45 females) divided equally into three groups, the 1st group with class II division 1malocclusion (overjet more than 3mm but less t
... Show MoreIn this research work, synthesis, antimicrobial and antioxidant bioactivity of a chain of compounds having unsaturated ketones bond and isoxazoline moiety have been described. New chalcone derivatives containing isoxazoline moiety have been synthesized. Generally, Chalcones are unsaturated ketones bearing (-CO-CH=CH-) as reactive ketoethylenic group that give the bright yellow colored compounds due to this chromophore group. Firstly, chalcones (IIa-d) have been prepared by cyclocondensation (Claisen-Schmidt condensation) of triphenyl aminobenzaldehyde with different substituted acetophenone in ethyl alcohol to produce a series of chalcones compounds with bright yellow colored as a
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This work includes design, implementation and testing of a microcontroller – based spectrum analyzer system. Both hardware and software structures are built to verify the main functions that are required by such system. Their design utilizes the permissible and available tools to achieve the main functions of the system in such a way to be modularly permitting any adaptation for a specific changing in the application environment. The analysis technique, mainly, depends on the Fourier analysis based methods of spectral analysis with the necessary required preconditioning processes. The software required for waveform analysis has been prepared. The spectrum of the waveform has been displayed, and the instrument accuracy has been checked.
... Show MoreSeveral previous investigations and studies utilized silica fume (SF) or (micro silica) particles as supplementary cementitious material added as a substitute to cement-based mortars and their effect on the overall properties, especially on physical properties, strength properties, and mechanical properties. This study investigated the impact of the inclusion of silica fume (SF) particles on the residual compressive strengths and microstructure properties of cement-based mortars exposed to severe conditions of elevated temperatures. The prepared specimens were tested and subjected to 25, 250, 450, 600, and 900 °C. Their residual compressive strengths and microstructure were evaluated and compared with control samples (C
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The aerodynamic characteristics of general three-dimensional rectangular wings are considered using non-linear interaction between two-dimensional viscous-inviscid panel method and vortex ring method. The potential flow of a two-dimensional airfoil by the pioneering Hess & Smith method was used with viscous laminar, transition and turbulent boundary layer to solve flow about complex configuration of airfoils including stalling effect. Viterna method was used to extend the aerodynamic characteristics of the specified airfoil to high angles of attacks. A modified vortex ring method was used to find the circulation values along span wise direction of the wing and then interacted with sectional circulation obtained by Kutta-Joukowsky the
... Show MoreThis paper focuses on developing a self-starting numerical approach that can be used for direct integration of higher-order initial value problems of Ordinary Differential Equations. The method is derived from power series approximation with the resulting equations discretized at the selected grid and off-grid points. The method is applied in a block-by-block approach as a numerical integrator of higher-order initial value problems. The basic properties of the block method are investigated to authenticate its performance and then implemented with some tested experiments to validate the accuracy and convergence of the method.
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The present paper discusses one of the most important Russian linguistic features of Arabic origin Russian lexes denoting some religious worship or some political and social positions like Qadi, Wally, Sultan, Alam, Ruler, Caliph, Amir, Fakih, Mufti, Sharif, Ayatollah, Sheikh.. etc. A lexical analysis of the two of the most efficient and most used words of Arabic origin Russian lexes that are “Caliph and Sheikh” is considered in the present study. The lexicographic analysis of these words makes it possible to identify controversial issues related to their etymology and semantic development.
The study is conducted by the use of the modern Russian and Arabic dictionary, specifically, (Intermediate lexicon Dictionary
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To evaluate the Interaction of Mn(II), Fe(II), Co(II), Ni(II),Cu(II), Zn(II) And Cd(II) Mixed- Ligand Complexes of cephalexin mono hydrate (antibiotics) And Furan-2-Carboxylic Acid To The Different DNA Sources. All the metal complexes were observed to cleave the DNA. A difference in the bands of complexes .The cleavage efficiency of the complexes compared with that of the control is due to their efficient DNA-binding ability and the other factors like solubility and bond length between the metal and ligand may also increase the DNA-binding ability. The ligands (Cephalexin mono hydrate (antibiotics) and Furan-2- Carboxylic acid and there newly synthesized metal complexes shows good antimicrobial activities and Binding DNA , thus, can be used
... Show MoreAn experimental study on a KIA pride (SAIPA 131) car model with scale of 1:14 in the wind tunnel was made beside the real car tests. Some of the modifications to passive flow control which are (vortex generator, spoiler and slice diffuser) were added to the car to reduce the drag force which its undesirable characteristic that increase fuel consumption and exhaust toxic gases. Two types of calculations were used to determine the drag force acting on the car body. Firstly, is by the integrating the values of pressure recorded along the pressure taps (for the wind tunnel and the real car testing), secondly, is by using one component balance device (wind tunnel testing) to measure the force. The results show that, the avera
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