The Research dealt with the role of the target costs in reducing the cost of products in the General Company for soft drinks. One the modern approaches reduce costs and thus increase the ability and continuity to compete in the market. Where the problem of research in identifying the shortcomings in the traditional method used in the company sample research. Which led to a weak control of the cost and the researcher relied on data and costs of the company. The research recommended that the target cost of the company should be applied to the research sample. Training the employees. In addition, preparing training courses for them. He stressed the need to address obstacles that prevent the existence of an effective cost system. Including the application of the target cost method in the research sample company
This study examined the effect of essential oils extracted from peel of Citrus paradisi and Citrus sinensis on two species of fungi: Penicillium oxalicum and Fusarium oxysporum as well as effect of two fungicides: Carbendazim and Thiophanatemethyl against above fungi. Results showed that the essential oil of Citrus paradisi inhibited the radial growth of Penicillium oxalicum and Fusarium oxysporum at concentration 4%. Nevertheless, the essential oil of Citrus sinensis inhibited the radial growth at concentration 5 and 4%, respectively. Furthermore, the two studied fungicides inhibited radial growth of these fungi too. Therefore, there are a positive relationship between the evaluating of concentration and the percentage of inhibiting of rad
... Show MoreTwisted tape insertion in the smooth plain tube is one of the types of passive methods that are used to enhance heat transfer. Swirl fluid flow inside the tube and related heat transfer characteristics are very complex. ANSYS FLUENT (V 16.1) and ASPEN industrial program are used in analyzing this technique for enhancement heat transfer. A circular plain tube has length L=8534mm and 17 mm inner diameter with a twisted tape of twist ratio of y = (H/D) = (150/17) =8.8 along the plain tube were considered for this study. Eight Reynolds numbers (Re) of 784, 1000, 2000, 3000, 4000, 5000, 6000 and 7000 are used to analyze the response of thermal performance. Crude oil API 28 exit temperature, film heat transfer coefficient, Nus
... Show Morehe effect of different cultural conditions on production of bioemulsifier from Serratia marcescens S10 was determined; different carbon and nitrogen sources were used such as: different oils include: edible (vegetable) oils (olive oil, sesame oil, sun flower oil and corn oil) and heavy oils (oil 150, oil 60, oil 40) as carbon sources and (NH4Cl, casein, (NH4)2SO4, peptone, tryptone, gelatin and yeast extract) as nitrogen sources were added to production media. Bioemulsifier was estimated by measuring the surface tension (S.T), emulsification activity (E.A) and emulsification index (E24%). The best results of bioemulsifier production from Serratia marcescens S10 were obtained at pH8 and incubated at 37ºC for 5days, using sesame oil
... Show MoreThis research presents a new study in reactive distillation by using consecutive reaction: the saponification reaction of diethyl adipate (DA) with sodium hydroxide solution .
The effect of three parameters were studied through a design of experiments applying 23 factorial design . These parameters were : the mole ratio of DA to NaOH solution (0.1 and 1) , NaOH solution concentration (3 N and 8 N) , and batch time (1.5 hr. and 3.5 hr.) . The conversion of DA to sodium monoethyladipate(SMA)(intermediate product) was the effect of these parameters which was detected . Also , the percentage purity of the intermediate product was recorded . The results showed that increasing mole ratio of DA to NaOHsolutio
... Show MoreAim: To evaluate the effect of two bonding systems and two curing systems on sealing ability of class V composite restorative materials. Materials and methods: This study was performed in vitro on 40 caries free upper first premolar teeth. The Standardized class V cavity preparation on buccal and lin- gual surfaces of each tooth was done. Then the teeth were randomly divided into two major groups each of twenty. 40 cavities were performed on these teeth and the first group7th generation bonding agent (i Bond) were applied according to the manufacturer instructions and single increment of univer- sal composite (XRV Herculite) from kerr were applied and twenty of the cavities were cured with con- ventional light cure device (astralis-5) and t
... Show MoreFire is the most sever environmental condition affecting on concrete structures, thus investigating for fire safety in structural concrete is important for building construction. The slow heat transfer and strength loss enables concrete to be effective for fire resistance. Concrete structures withstand when exposed to fire according to: their thermal properties, rate of heating, characteristic properties of concrete mixes and their composition and on the duration of fire, and concerned as thermal property with other factors such as loss of mass which affected by aggregate type, moisture content, and composition of concrete mix. The present research goal is to study the effect of rising temperature on the compressive strength of the rea
... Show MoreIn this paper, we used two monomers, 3,3',4,4'-benzophenone tetracarboxylic dianhydride (BTDA) and m,m'-diaminobenzophenone (m, m’-DABP), to produce polyamide acid and then converted it to polyimide (PI). The effects of phosphoric acid (H3PO4) molarity (1, 2, and 3 M) on the structural, thermal, mechanical, and electrical characteristics of the polyimides/polyaniline (PI/PANI) nanocomposites were studied. Two sharp reflection peaks were developed by the addition of PANI to PI. When 3 M H3PO4 is added, the crystalline sharp peak loses some of its intensity. The complex formation of PI/PANI-H3PO4 was confi
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