Preferred Language
Articles
/
jpgiafs-1269
Using cleaner production costs to achieve sustainable competitive advantage
...Show More Authors

Abstract

                Target costing and cleaner production are among the most important techniques in the field of cost and management accounting, which, when integrated, enable economic units to achieve the goal of cost management by reducing it by calculating cost more accurately than traditional methods.To achieve this, the researcher relied on the inductive approach in writing the theoretical framework for the research, relying on foreign and Arabic books, dissertations and university theses, foreign and Arabic research and periodicals related to the subject of the research, and relying on the descriptive and analytical approach in the aspect of applied research based on a set of means such as financial data, personal interviews and field visits. Fayd Al-Qassim Metal Industries Company, and the cooling product was chosen, which is one of the products of Fayd Al-Qassim Metal Industries Company, with the aim of improving its quality and enhancing its competitive position compared to similar products in the local markets and converting it from a traditional product to an environmentally friendly product in addition to the low cost. The researcher reached a set of conclusions, the most important of which is that the application of cleaner production and measuring its costs contribute to improving the quality of the product by reducing the pollutants caused by the product and replacing materials harmful to the environment and human health with other materials that are less harmful and polluting the environment and reducing the rates of damage as a result of excluding activities that do not add value to the product or the customer. It led to reducing the cost of the product, meeting environmental requirements, increasing productivity, improving the reputation and image of the economic unit, and achieving a sustainable competitive advantage.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Sep 01 2023
Journal Name
Nasaq Journal
How Using Punctuation Dominates the Way Written Jokes Can Be Comprehended
...Show More Authors

A joke is something that is said, written, or done to cause amusement or laughter. It could be a short piece or a long narrative joke, but either way it ends in a punchline, where the joke contains a second conflicting meaning. Sometimes when we read a joke, we understand it directly and fully, but this is not always the case. When a writer writes a joke, he intends to manipulate the reader in a way that the reader doesn’t get the joke at once. He does that by using pun on words or any other word play. We, as listeners to the joke, try to get the message depending mostly on the tone of the voice, in addition to other factors concerning vocabulary and grammar. But as readers of the joke, we need more other factors in order to get

... Show More
Publication Date
Sun Dec 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Nickel Ions Using A Biosorbent Bed (Laminaria saccharina) Algae
...Show More Authors

The present study aims to remove nickel ions from solution of the simulated wastewater using (Laminaria saccharina) algae as a biosorbent material. Effects of experimental parameters such as temperature at (20 - 40) C⁰, pH at (3 - 7) at time (10 - 120) min on the removal efficiency were studied.
Box-Wilson method was adopted to obtain a relationship between the above three experimental parameters and removal percentage of the nickel ions. The experimental data were fitted to second order polynomial model, and the optimum conditions for the removal process of nickel ions were obtained.
The highest removal percentage of nickel ions obtained was 98.8 %, at best operating conditions (Temperature 35 C⁰, pH 5 and Time 10 min).

View Publication Preview PDF
Publication Date
Tue Mar 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Electrochemical removal of copper from synthetic wastewater using rotating cylinder electrode
...Show More Authors

The performance of a batch undivided electrochemical reactor with a rotating cylinder electrode of woven-wire (60 mesh size), stainless steel 316, is examined for the removal of copper from synthetic solution of o.5 M sodium chloride containing 125 ppm at pH ≈ 3.5. The effect of total applied current, rotation speed on the figures of merit of the reactor is analyzed. For an applied current of 300 mA at 100 rpm, the copper concentration decreased from 125 to  mg l-1 after 60 min of electrolysis with a specific energy consumption of 1.75 kWh kg-1 and a normalized space velocity of 1.62 h-1. The change in concentration was higher when the total applied currents were increased because of the turbulence

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 01 2020
Journal Name
Acta Polytechnica
COMPLEXITY REDUCTION OF CYCLOSTATIONARY SENSING TECHNIQUE USING IMPROVED HYBRID SENSING METHOD
...Show More Authors

In cognitive radio system, the spectrum sensing has a major challenge in needing a sensing method, which has a high detection capability with reduced complexity. In this paper, a low-cost hybrid spectrum sensing method with an optimized detection performance based on energy and cyclostationary detectors is proposed. The method is designed such that at high signal-to-noise ratio SNR values, energy detector is used alone to perform the detection. At low SNR values, cyclostationary detector with reduced complexity may be employed to support the accurate detection. The complexity reduction is done in two ways: through reducing the number of sensing samples used in the autocorrelation process in the time domain and through using the Slid

... Show More
View Publication
Scopus (7)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Wed Sep 10 2014
Journal Name
International Journal Of Computer Applications
Design and Implementation of Appliance Controller using Traditional or Smart Phone
...Show More Authors

Mobile phones are widely used nowadays, for different application such as wireless control and monitoring due to its availability and ease of use. The implemented system is based on "global system mobile (GSM)" network by using "short message service (SMS)". The design mainly contains a GSM modem and interfacing unit circuit with microcontrollers. This system could control up to eight different electrical devices such as light, Air conditioner, washing machine and many more applications which needed in daily life in different area (House, Office, or factory, etc.). The control is done by sending a specific SMS messages from traditional or smart phone. The controlling devices are restricted to a pre-defined phone number and are set in the so

... Show More
View Publication
Publication Date
Tue Jun 12 2007
Journal Name
Iraqi Journal Of Laser
Generation of 629 nm Pulsed Laser Using an Optical Parametric Amplifier
...Show More Authors

The main purpose of this work is the construction of an optical parametric amplifier (OPA) to generate a 629 nm pulsed laser. KTP nonlinear crystals were used for both parametric oscillation and amplification. A singly resonant parametric oscillator (OPO) is constructed to generate a signal of 1.54 μm and idler of 3.4 μm when the OPO system is pumped by 1.064 μm Q – switched Nd: YAG laser. The signal was then mixed with the pumping beam in OPA system to form the wanted wavelength. The obtained optical conversion efficiency was 60%.

View Publication Preview PDF
Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Mobile position estimation using artificial neural network in CDMA cellular systems
...Show More Authors

Using the Neural network as a type of associative memory will be introduced in this paper through the problem of mobile position estimation where mobile estimate its location depending on the signal strength reach to it from several around base stations where the neural network can be implemented inside the mobile. Traditional methods of time of arrival (TOA) and received signal strength (RSS) are used and compared with two analytical methods, optimal positioning method and average positioning method. The data that are used for training are ideal since they can be obtained based on geometry of CDMA cell topology. The test of the two methods TOA and RSS take many cases through a nonlinear path that MS can move through that region. The result

... Show More
Publication Date
Tue Jan 17 2012
Journal Name
Journal Of The College Of Basic Education
Image Retrieval Using DCT/KWT and D4/KWT in Distributed System
...Show More Authors

This paper presents a proposed method for (CBIR) from using Discrete Cosine Transform with Kekre Wavelet Transform (DCT/KWT), and Daubechies Wavelet Transform with Kekre Wavelet Transform (D4/KWT) to extract features for Distributed Database system where clients/server as a Star topology, client send the query image and server (which has the database) make all the work and then send the retrieval images to the client. A comparison between these two approaches: first DCT compare with DCT/KWT and second D4 compare with D4/KWT are made. The work experimented over the image database of 200 images of 4 categories and the performance of image retrieval with respect to two similarity measures namely Euclidian distance (ED) and sum of absolute diff

... Show More
Preview PDF
Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Elimination of Congo Red Dyes From Aqueous Solution Using Eichhornia Crassipes
...Show More Authors

   Water hyacinth (Eichhornia crassipes) is a free-floating plant, growing plentifully in the tropical water bodies. It is being speculated that the large biomass can be used in wastewater treatment, heavy steel and dye remediation, as a substrate for bioethanol and biogas production, electrical energy generation, industrial uses, human food and antioxidants, medicines, feed, agriculture, and sustainable improvement. In this work, the adsorption of Congo Red (CR) from aqueous solution onto EC biomass was investigated through a series of batch experiments. The effects of operating parameters such as pH (3-9), dosage (0.1-0.9 g. /100 ml), agitated velocity (100-300), size particle (88-353μm), temperature (10-50˚C), initial dye

... Show More
View Publication Preview PDF
Crossref (11)
Crossref
Publication Date
Tue Jun 30 2015
Journal Name
Al-khwarizmi Engineering Journal
Multi-Focus Image Fusion Based on Pixel Significance Using Counterlet Transform
...Show More Authors

Abstract

 The objective of image fusion is to merge multiple sources of images together in such a way that the final representation contains higher amount of useful information than any input one.. In this paper, a weighted average fusion method is proposed. It depends on using weights that are extracted from source images using counterlet transform. The extraction method is done by making the approximated transformed coefficients equal to zero, then taking the inverse counterlet transform to get the details of the images to be fused. The performance of the proposed algorithm has been verified on several grey scale and color test  images, and compared with some present methods.

... Show More
View Publication Preview PDF