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Use the Style of the Activity Based Cost time Drivine (TDABC) and its Impact on the Untapped Resources: Empirical study in the General Company for Textile Industries - Wasit
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   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product costs more justic directing untapped resources to produce other products ) the researcher used the descriptive method in the theoreticalanalysis was adopted in the scientific researcher has found a set of recommendations including the need to adopt modern methods of determining the cost of products as a result of sophistication and complexity of operations in the diversity of constituent activities where products vary depending on the consumption of resources.                                                                                                                            

 

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Publication Date
Tue May 28 2019
Journal Name
Al-khwarizmi Engineering Journal
Treatment of Waste Extract Lubricating Oil by Catalytic Cracking Process to Produce Light Fractions
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The catalytic cracking of three feeds of extract lubricating oil, that produced as a by-product from the process of furfural extraction of lubricating oil base stock in AL-Dura refinery at different operating condition, were carried out at a fixed bed laboratory reactor. The initial boiling point for these feeds was 140 ºC for sample (1), 86 ºC for sample (2) and 80 ºC for sample (3). The catalytic cracking processes were carried out at temperature range 325-400 ºC and initially at atmospheric pressure after 30 minutes over 9.88 % HY-zeolite catalyst load. The comparison between the conversion at different operating conditions of catalytic cracking processes indicates that a high yield was obtained at 375°C, according to gasoline pr

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Publication Date
Tue May 01 2018
Journal Name
Chemical Engineering And Processing - Process Intensification
Studies of mass transfer at a spiral-wound woven wire mesh rotating cylinder electrode
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Mass transfer has been studied at rotating cylinder electrodes fabricated with spiral-wound woven-wire meshes using reduction of copper as a test reaction. The experimental data were correlated by an empirical expression between the Sherwood number and the Reynolds number, both regarding the hydraulic diameter as a characteristic length. It was found that the Sherwood number was dependent upon the Reynolds number to the power of 0.521. An enhancement factor was adopted to compare the efficiency of the new rotating cylinder electrode with previous three-dimensional rotating cylinder electrodes. The results showed that the new type has a mass-transfer enhancement factor 2.3 times higher than those obtained with smooth rotating cylinder electr

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Publication Date
Wed Mar 01 2023
Journal Name
Evergreen
Combustion Characteristics of a Free Piston Engine Linear Generator using Various Fuel Injection Durations
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Publication Date
Fri Feb 07 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Force decay of orthodontic elastomeric chains by using three different mechanisms simulating canine retraction
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Background: The ideal force-delivery system must: provide optimal tooth moving forces that elicit the desired effects, be comfortable and hygienic for the patient, require minimal operator manipulation and patient cooperation and provide rapid tooth movement with minimal mobility during orthodontic therapy, the elastomeric chains have the greatest potential to fulfill these requirements. Materials and Methods: This in vitro study was designed to determine the effect of three different mechanisms for canine retraction : (6-3 , 6-5-3 and chain loop ) on the load relaxation behavior of three types of elastomeric chains : (maximum clear , maximum silver and extreme silver) from the same company (Ortho Technology company) with two different bran

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
2D Resistivity Imaging of an oil spill site at Koya town, Iraq-Kurdistan Region
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An oil spillage has been a great threat to human life in parts of Koya district, especially through the contamination of domestic water. An attempt was made to find and map the extent of pollution in the area. According to a field survey, more than 17 springs and 34 hand-dug and artesian wells have been contaminated with crude oil. The contamination was recorded recently after loading began of tens of oil tankers in the Taq-Taq oil field, and as a result hundred barrels of oil have spilled into the creeks and soil daily. Hence, 2D resistivity imaging was adopted via four laid-out traverses running normal to the strike of the outcrops. A Wenner-Schlumberger array configuration was used to achieve both vertical and lateral resistivity dist

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Publication Date
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Field Programmable Gate Array (FPGA) Model of Intelligent Traffic Light System with Saving Power
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In this paper, a FPGA model of intelligent traffic light system with power saving was built. The intelligent traffic light system consists of sensors placed on the side's ends of the intersection to sense the presence or absence of vehicles. This system reduces the waiting time when the traffic light is red, through the transition from traffic light state to the other state, when the first state spends a lot of time, because there are no more vehicles. The proposed system is built using VHDL, simulated using Xilinx ISE 9.2i package, and implemented using Spartan-3A XC3S700A FPGA kit. Implementation and Simulation behavioral model results show that the proposed intelligent traffic light system model satisfies the specified operational req

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Publication Date
Tue Jan 11 2022
Journal Name
Iraqi Journal Of Science
Removal of Some Traces Heavy Metals from Aqueous Solutions by Water Hyacinth Leaves Powder
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The pollution of aquatic ecosystems with toxic heavy metals is representing a major environmental issue, as a result of releasing these metals to ecological ambient without treatment, leading to their persistence and non-biodegradation in the environment. Various traditional methods are utilized as an attempt to remove heavy metals from waste water but still without making any actual progress. This study hypothesizes that Eichhornia crassipes (water hyacinth) dried leaves powder is potential in removing some of these heavy metals (HM), including lead, copper, cadmium and chrome from aqueous solutions via biosorption influenced by some variable experimental factors. This aim was approached by using two different experimental conditions: (

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Publication Date
Tue Jun 01 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A New Approach of Morgan-Voyce Polynomial to Solve Three Point Boundary Value Problems
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In this paper, a new procedure is introduced to estimate the solution for the three-point boundary value problem which is instituted on the use of Morgan-Voyce polynomial. In the beginning, Morgan-Voyce polynomial along with their important properties is introduced. Next, this polynomial with aid of the collocation method utilized to modify the differential equation with boundary conditions to the algebraic system. Finally, the examples approve the validity and accuracy of the proposed method.

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Publication Date
Sat Mar 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Spectrophotometric Determination of Sulfamethoxazole with P-N,N-dimethyl amino benzaldehyde as Condensation Reaction
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Sulfamethoxazole (SMX) was added to P-N,N-dimethyl amino benzaldehyde (PDAB) by condensation reaction in acidic medium to form, a yellow colored dye compound which exhibits maximum absorption (λmax) at 450.5 nm. The concentration of (SMX) was determined spectrophotometrically. The optimum reaction conditions and other analytical parameters were evaluated. In addition to classical univariate optimization, design of experiment method has been applied in optimization of the variables affecting the color producing reaction.    Beer’s law obeyed in the concentration range of 0.1-10 μg.mL-1 with molar absorptivity of 5.7950×104  L.mol-1.cm-1. The limit of detection and Sandell's sensitivity value were 0.078 μ

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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
Characterization of Calcinated Ni–Cu Ferrite Nanoparticles Synthesized by Citrate-gel Auto combustion Technique
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Citrate-gel auto combustion technique was used to synthesize nickel-copper mixed ferrite nanoparticles NixCu1-xFe2O4 (x= 0.0, 0.4, 1.0) with different calcinating temperatures (200, 450, 650 and 850 °C). Structural, morphological, magnetic, and electrical properties were studied using X-ray diffraction (XRD), transmission electron microscopy (TEM), field emission scanning electron microscopy (FE-SEM), Fourier transform infrared spectroscopy (FTIR), vibrating sample magnetometer (VSM), and LCR meter in order to determine significant influences of Cu2+ cations content in nickel ferrite. The XRD patterns showed that all compositions had cubic spinels, except CuFe2O4

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