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Lean accounting and its rolls for calculated costs on value stream
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At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow instead of products

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Publication Date
Wed Sep 30 2020
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Estimation of Minimum Miscibility Pressure for Hydrocarbon Gas Injection Based on EOS
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The important parameter used for determining the probable application of miscible displacement is the MMP (minimum miscibility pressure). In enhanced oil recovery, the injection of hydrocarbon gases can be a highly efficient method to improve the productivity of the well especially if miscibility developed through the displacement process. There are a lot of experiments for measuring the value of the miscibility pressure, but they are expensive and take a lot of time, so it's better to use the mathematical equations because of it inexpensive and fast. This study focused on calculating MMP required to inject hydrocarbon gases into two reservoirs namely Sadi and Tanomaa/ East Baghdad field. Modified Peng Robenson Equation of State was

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Information Technology Management
The impact of social commerce determinants on social capital for energy sectors
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This study investigates the constructs and related theories that drive social capital in energy sector from the intention perspectives. This research uses theories of 'social support' and 'planned behaviour' alongside satisfaction and perceived value to propose a research model that drives social capital for energy sectors in Malaysia. The model reveals that the Theories of Planned Behaviour (TPB) and Social Support Theory (SST) alongside satisfaction and perceived value factors promote social capital development in energy sectors. Using PLS-SEM to analyse data gathered from energy sector employees in Malaysia, this research demonstrates that social capital is present when there is trust and loyalty among the users and positively effects en

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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
Studies on solution – growth thin films of CdS : Zn for photovoltaic application
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Structural, optical, and electrical properties of thin films of CdS : Zn prepared by the solution – growth technique are reported as a function of zinc concentration. CdS are window layers influencing the photovoltaic response of CIS solar cells. The zinc doping concentration was varied from 0.05 to 0.5 wt %, zinc doping apparently increase the band gap and lowers the resistivity. All beneficial optical properties of chemically deposited CdS thin films for application as window material in heterojunction optoelectronic devices are retained. Heat treatment in air at 400 °C for 1h modify crystalline structure, optical, and electrical properties of solution growth deposited CdS : Zn films.

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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of Al-nahrain University Science
ON THE GREEDY RADIAL BASIS FUNCTION NEURAL NETWORKS FOR APPROXIMATION MULTIDIMENSIONAL FUNCTIONS
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The aim of this paper is to approximate multidimensional functions by using the type of Feedforward neural networks (FFNNs) which is called Greedy radial basis function neural networks (GRBFNNs). Also, we introduce a modification to the greedy algorithm which is used to train the greedy radial basis function neural networks. An error bound are introduced in Sobolev space. Finally, a comparison was made between the three algorithms (modified greedy algorithm, Backpropagation algorithm and the result is published in [16]).

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
The effects of laser intensities on nonlinear properties for Ag nanoparticles colloid
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A huge potential from researchers was presented for enhancing the nonlinear optical response for materials that interacts by light. In this work, we study the nonlinear optical response for chemically prepared nano- fluid of silver nanoparticles in de-ionized water with TSC (Tri-sodium citrate) protecting agent. By the means of self-defocusing technique and under CW 473 nm blue laser, the reflected diffraction pattern were observed and recorded by CCD camera. The results demonstrate that, the Ag nano-fluid shows a good third order nonlinear response and the magnitude of the nonlinear refractive index was in the order of 10−7 cm2/W. We determine the maximum change of the nonlinear refractive index and the related phase shift for the mat

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Publication Date
Mon Jan 28 2013
Journal Name
Spie Proceedings
Enhancement of security for free space optics based on reconfigurable chaotic technique
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Free Space Optical (FSO) technology offers highly directional, high bandwidth communication channels. This technology can provide fiber-like data rate over short distances. In order to improve security associated with data transmission in FSO networks, a secure communication method based on chaotic technique is presented. In this paper, we have turned our focus on a specific class of piece wise linear one-dimensional chaotic maps. Simulation results indicate that this approach has the advantage of possessing excellent correlation property. In this paper we examine the security vulnerabilities of single FSO links and propose a solution to this problem by implementing the chaotic signal generator “reconfigurable tent map”. As synchronizat

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Publication Date
Sat Dec 01 2018
Journal Name
2018 Third Scientific Conference Of Electrical Engineering (scee)
An Intelligent Cognitive System Design for Mobile Robot based on Optimization Algorithm
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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The Mathematical construct and its relationship with effective mathematical operations in both sides of the brain among students of the Department of Mathematics at the Colleges of Education and Basic Education
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The current research aims to identify: 1. The level of mathematical construct among the Department of Mathematics students in the colleges of education and basic education. 2. The level of effective mathematical operations in both sides of the brain at the Department of Mathematics students in the colleges of education and basic education. 3. The strength and direction of the correlation between the mathematical construct and effective mathematical operations on both sides of the brain at the Department of Mathematics students in the colleges of Education and Basic Education. To investigate the research objectives, the researcher formulated zero-main hypothesis for each aim and from the same hypothesis, three sub-zero hypotheses are deri

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
The Role of Serum Chitinase-3-Like 1 Protein (YKL-40) Level and its Correlation with Proinflammatory Cytokine in Patients with Rheumatoid Arthritis
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Chitinase-3-like 1 protein (YKL-40) is a glycoprotein primarily produced in the arthritic joint and plays a crucial role in inflammatory processes. The aim of the study is to establish the role of YKL-40 as a biomarker for rheumatoid arthritis (RA) compared to proinflammatory biomarkers and disease activity. The study included 58 patients and 18 control. Diseases activity score (DAS-28) and clinical disease activity index (CDAI) were measured. Serum level of YKL-40, tumor necrosis factor-α (TNF-α), interleukin-1B (IL-1β), erythrocyte sedimentation (ESR), rheumatoid factor (RF), C-reactive protein (CRP), and anti-citrullinated protein antibody (ACPA) were assessed. The results showed that the median serum YKL-40 level which was 5.42 

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Publication Date
Wed Jan 01 2025
Journal Name
Modern Sport
Vertical Resistance and Its Relationship with Speed-Strength and Biomechanical Variables During the Takeoff Phase and the Performance of Selected Activities in Individual and Team Sports
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Jumping ability is a fundamental variable in many sports, as its execution requires an integration of muscular strength Q1 and certain biomechanical variables. This is particularly evident in gymnastics jumping events and jump shots in ball games, both of which rely on a high level of vertical resistance. Vertical resistance serves as an indicator of an athlete’s ability to overcome their body weight while counteracting gravitational force to achieve optimal performance. As such, it is considered one of the key factors in movements that demand explosive power and speed. The researchers believe that despite the significant relationship between vertical resistance, speed-strength of the arms and legs, and certain biomechanical varia

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