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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
Fri Feb 04 2022
Journal Name
Iraqi Journal Of Science
Analysis of Hierarchical Routing Models
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In this study, flow-based routing model is investigated. The aim of this study is to increase scalability of flow control, routing and network resources solutions, as well as to improve Quality of Service and performance of the whole system. A method of hierarchical routing is proposed. The goal coordination method alsoused in this paper. Two routing models (model with quadratic objective function and model with traffic engineering) were fully analyzed. The basic functions of the hierarchical routing model levels based on goal coordination method were addressed Both models’ convergence is also explained. The dependence of the coordination iterations number on the packet flow rates for both models is graphically shown. The results shows

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Publication Date
Fri May 31 2019
Journal Name
Journal Of Engineering
Numerical Investigation of Heat Transfer Enhancement of Double Pipe Heat Exchanger Using Metal Foam Fins
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The influence of adding metal foam fins on the heat transfer characteristics of an air to water double pipe heat exchanger is numerically investigated. The hot fluid is water which flows in the inner cylinder whereas the cold fluid is air which circulates in the annular gap in parallel flow with water. Ten fins of metal foam (Porosity = 0.93), are added in the gap between the two cylinder, and distributed periodically with the axial distance. Finite volume method is used to solve the governing equations in porous and non-porous regions. The numerical investigations cover three values for Reynolds number (1000 ,1500, 2000), and Darcy number (1 x10-1, 1 x10-2, 1x10-3). The comparison betwee

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Publication Date
Tue Apr 01 2014
Journal Name
International Journal Of Physics And Research (ijpr)
GAMMA RAY PROPERTIES FROM70As NUCLEUS
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Multipole mixing ratios for gamma transition populated in from reaction have been studied by least square fitting method also transition strength ] for pure gamma transitions have been calculated taking into account the mean life time for these levels .

Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Science
A New Efficient Hybrid Approach for Machine Learning-Based Firefly Optimization
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     Optimization is the task of minimizing or maximizing an objective function f(x) parameterized by x. A series of effective numerical optimization methods have become popular for improving the performance and efficiency of other methods characterized by high-quality solutions and high convergence speed. In recent years, there are a lot of interest in hybrid metaheuristics, where more than one method is ideally combined into one new method that has the ability to solve many problems rapidly and efficiently. The basic concept of the proposed method is based on the addition of the acceleration part of the Gravity Search Algorithm (GSA) model in the Firefly Algorithm (FA) model and creating new individuals. Some stan

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Publication Date
Wed Jun 26 2019
Journal Name
Iraqi Journal Of Science
Multi-Objective Shortest Path Model for Optimal Route between Commercial Cities on America
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The traditional shortest path problem is mainly concerned with identifying the associated paths in the transportation network that represent the shortest distance between the source and the destination in the transportation network by finding either cost or distance. As for the problem of research under study it is to find the shortest optimal path of multi-objective (cost, distance and time) at the same time has been clarified through the application of a proposed practical model of the problem of multi-objective shortest path to solve the problem of the most important 25 commercial US cities by travel in the car or plane. The proposed model was also solved using the lexicographic method through package program Win-QSB 2.0 for operation

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Buckling and Pre Stressed Dynamics Analysis of Laminated Composite Plate with Different Boundary Conditions
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Critical buckling and natural frequencies behavior of laminated composite thin plates subjected to in-plane uniform load is obtained using classical laminated plate theory (CLPT). Analytical investigation is presented using Ritz- method for eigenvalue problems of buckling load solutions for laminated symmetric and anti-symmetric, angle and cross ply composite plate with different elastic supports along its edges. Equation of motion of the plate was derived using principle of virtual work and solved using modified Fourier displacement function that satisfies general edge conditions. Various numerical investigation were studied to exhibit a convergence and accuracy of the present solution for considering some design parameters such as edge

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Engineering
Material Selection for Unmanned Aerial Vehicles (UAVs) Wings Using Ashby Indices Integrated with Grey Relation Analysis Approach Based on Weighted Entropy for Ranking
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The designer must find the optimum match between the object's technical and economic needs and the performance and production requirements of the various material options when choosing material for an engineering application. This study proposes an integrated (hybrid) strategy for selecting the optimal material for an engineering design depending on design requirements. The primary objective is to determine the best candidate material for the drone wings based on Ashby's performance indices and then rank the result using a grey relational technique with the entropy weight method. Aluminum alloys, titanium alloys, composites, and wood have been suggested as suitable materials for manufacturing drone wings. The requirement

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
: Oil production, Depletion resources, Generations rights, Norway experience, Sustainable development.
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Abstract

      Oil is the most important natural resources in Iraq and represents the goal to others as well as Iraqi people. It is gift from God to all Iraqi people now and future. So we must maintain it and invest its revenue that achieve development in country and ensure the next generations' rights in it without external costs or negative externalities from extracted and invested it.

    The most problems that we attempt to solve by this research are the exhausted, environmental degradation and theft from next generation that produced with oil contracts between Iraq and foreign companies. From here was th

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Publication Date
Mon Feb 01 2021
Journal Name
University Of Baghdad, College Of Education For Pure Sciences / Ibn Al-haitham, Department Of Mathematics
Some Generalizations by Covering properties
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In this thesis, we introduced the simply* compact spaces which are defined over simply* open set, and study relation between the simply* separation axioms and the compactness were studied and study a new types of functions known as αS^(M* )- irresolte , αS^(M* )- continuous and R S^(M* )- continuous, which are defined between two topological spaces. On the other hand we use the class of soft simply open set to define a new types of separation axioms in soft topological spaces and we introduce the concept of soft simply compactness and study it. We explain and discuss some new concepts in soft topological spaces such as soft simply separated, soft simply disjoint, soft simply division, soft simply limit point and we define soft simply c

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Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
Synthesis, Characterization, Antimicrobial and Theoretical Studies of V(IV),Fe(III),Co(II),Ni(II), Cu(II), and Zn(II)Complexes with Bidentate (NN) Donar Azo Dye Ligand
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The new 4-[(7-chloro-2,1,3-benzoxadiazole)azo]-4,5-diphenyl imidazole (L) have been synthesized and characterized by micro elemental and thermal analyses as well as 1H.NMR, FT-IR, and UV-Vis spectroscopic techniques. (L) acts as a ligand coordinating with some metal ionsV(IV), Fe(III), Co(II), Ni(II), Cu(II), and Zn(II). Structures of the new compounds were characterized by elemental and thermal analyses as well as FT-IR and UV-Vis Spectra. The magnetic properties and electrical conductivities of metal complexes were also determined. Study of the nature of the complexes formed in ethanol following the mole ratio method.. The work also include a theoretical treatment of the formed complexes in the gas phase, this was done using the (hyperch

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