The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

This experiment presented essential oils by GC/MS, pigment content, and their antioxidant activities as well as sensory evaluation of delight samples. Limonene (66.88%) was the most prevalent yield. The peels of clementine had DPPH and ABT Scavenging activity. All levels of pigment extract had better scores for all sensory values and recorded acceptable scores in terms of appearance, color, aroma, and overall acceptability compared to control delight. Besides, delight samples containing 15 mg astaxanthin pigment extract showed maximum sensory scores compared to other samples and control delight. On the other hand, the product was less acceptable to the panelists compared to control in the case of the addition of 3.75 mg astaxanthin pigme

The corrosion behavior of copper and carbon steel in 1M concentration of hydrochloric acid (HCl) and sulphuric acid (H2SO4) has been studied. The corrosion inhibition of copper and carbon steel in 1M concentration of hydrochloric acid (HCl) and sulphuric acid (H2SO4) by Ciprofloxacin has been investigated. Specimens were exposed in the acidic media for 7 hours and corrosion rates evaluated by using the weight loss method. The effect of temperature (from 283 ºK to 333 ºK), pH (from 1to 6), inhibitor concentration (10-4 to 10-2) has been studied. It was observed that sulphuric acid environment was most corrosive to the metals because of its oxidizing nature, followed by hydrochloric acid. The rate of metal dissolution increased with incre

Creep testing is an important part of the characterization of composite materials. It is crucial to determine long-term deflection levels and time-to-failure for these advanced materials. The work is carried out to investigate creep behavior on isotropic composite columns. Isotropy property was obtained by making a new type of composite made from a paste of particles of carbon fibers mixed with epoxy resin and E-glass particles mixed with epoxy resin. This type of manufacturing process can be called the compression mold composite or the squeeze mold composite. Experimental work was carried out with changing the fiber concentration (30, 40 and 50% mass fraction), cross section shape, and type of composite. The creep results showed that th

The studies on unbonded post-tensioned concrete members strengthened with Carbon Fiber Reinforced Polymers (CFRPs) are limited and the effect of strengthening on the strain of unbonded pre-stressed steel is not well characterized. Estimating the flexural capacity of unbound post-tensioned members using the design methodology specified in the design guidelines for FRP strengthening techniques of bonded post-tensioned members does not provide a reliable evaluation. This study investigates the behavior of unbonded post-tensioned concrete members with partial strand damage (14.3% and 28.6% damage) and strengthened with CFRP laminates using a near-surface mounted technique with and without U-wrap anchorages. The experimental results show

The research aims to measure the economic efficiency and technological change and the total productivity of resources using the parameter and non-parameter methods, for agricultural companies registered in the Iraqi stock exchange, the number of 6 companies for the period from 2005 to 2017 based on the hypothesis that the  agricultural companies do not achieve economic efficiency and does not control the management of its operations, and It may be technically efficient but the size of its operations is not optimal. From non-parametric methods, the data envelope analysis method was used. Using the DEAP program, the Middle East Company achieved the highest average technical and cost efficiency of 0.62 and 0.58, respectively. The Iraq

The evaluation of banks plays an important role in maintaining the interests of customers with the bank as well as providing continuous supervision and control by the Central Bank. The Central Bank of Iraq conducted an assessment of the Iraqi banks through the implementation of the CAMEL model during a certain period. This evaluation did not continue. The research provides continuity to the Central Bank's assessment and as a step to continue the evaluation process for all banks through the use of the CAMEL model. ROA and ROE by using the regression model for four Iraqi banks registered in the Iraqi market for securities during the period 2010-2016. The results showed that the capital and profitability indicators have a significan