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Designing activity based costing systems ABC for transport services and its role in improving the efficiency of pricing decisions: بحث تطبيقي في الشركة العامة لادارة النقل الخاص
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  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 to the pricing of its services fairly and rationally. The aim of the research is to design a system of cost accounting based on ABC activities in the service sector to calculate the cost of service for the purpose of providing appropriate information to the administration for the purpose of increasing the effectiveness of pricing decisions for those services. The main findings of the research that the use of cost accounting system helps to identify and measure the cost of transport services correctly and thus the possibility the administration should make a rational and rational decision to price services more fairly and objectively.

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Further Results on (a, d) -total Edge Irregularity Strength of Graphs
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Consider a simple graph   on vertices and edges together with a total  labeling . Then ρ is called total edge irregular labeling if there exists a one-to-one correspondence, say  defined by  for all  where  Also, the value  is said to be the edge weight of . The total edge irregularity strength of the graph G is indicated by  and is the least  for which G admits   edge irregular h-labeling.  In this article,   for some common graph families are examined. In addition, an open problem is solved affirmatively.

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Design of Light Trapping Solar Cell System by Using Zemax Program
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Publication Date
Thu Mar 09 2023
Journal Name
Coatings
Nondestructive Evaluation of Fiber-Reinforced Polymer Using Microwave Techniques: A Review
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Carbon-fiber-reinforced polymer (CFRP) is widely acknowledged as a leading advanced material structure, offering superior properties compared to traditional materials, and has found diverse applications in several industrial sectors, such as that of automobiles, aircrafts, and power plants. However, the production of CFRP composites is prone to fabrication problems, leading to structural defects arising from cycling and aging processes. Identifying these defects at an early stage is crucial to prevent service issues that could result in catastrophic failures. Hence, routine inspection and maintenance are crucial to prevent system collapse. To achieve this objective, conventional nondestructive testing (NDT) methods are utilized to i

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Engineering Science And Technology
THERMAL PERFORMANCE OF MULTIPLE- PASS SOLAR AIR HEATER WITH PIN FINS
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Publication Date
Mon Dec 02 2024
Journal Name
Engineering, Technology & Applied Science Research
An Artificial Neural Network Prediction Model of GFRP Residual Tensile Strength
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This study uses an Artificial Neural Network (ANN) to examine the constitutive relationships of the Glass Fiber Reinforced Polymer (GFRP) residual tensile strength at elevated temperatures. The objective is to develop an effective model and establish fire performance criteria for concrete structures in fire scenarios. Multilayer networks that employ reactive error distribution approaches can determine the residual tensile strength of GFRP using six input parameters, in contrast to previous mathematical models that utilized one or two inputs while disregarding the others. Multilayered networks employing reactive error distribution technology assign weights to each variable influencing the residual tensile strength of GFRP. Temperatur

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Publication Date
Tue Feb 01 2022
Journal Name
Methods And Objects Of Chemical Analysis
Spectrophotometric Analysis of Quaternary Drug Mixtures using Artificial Neural network model
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Novel artificial neural network (ANN) model was constructed for calibration of a multivariate model for simultaneously quantitative analysis of the quaternary mixture composed of carbamazepine, carvedilol, diazepam, and furosemide. An eighty-four mixing formula where prepared and analyzed spectrophotometrically. Each analyte was formulated in six samples at different concentrations thus twentyfour samples for the four analytes were tested. A neural network of 10 hidden neurons was capable to fit data 100%. The suggested model can be applied for the quantitative chemical analysis for the proposed quaternary mixture.

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Publication Date
Mon Dec 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Enhanced conversion of Glycerol to Glycerol carbonate on modified Bio-Char from reed plant: Enhanced conversion of Glycerol to Glycerol carbonate on modified Bio-Char from reed plant
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The surplus glycerol produced from biodiesel production process as a by-product with high quantity can be considered as a good source to prepare glycerol carbonate (GC) whereas with each 1000 kg from biodiesel obtains 100 kg from glycerol. Glycerol converted to glycerol carbonate over bio-char as a catalyst prepared by slow pyrolysis process under various temperatures from 400 ᴼC to 800 ᴼC. The char prepared at 700 ᴼC considered as a best one between the others which was manufactured to activate the transesterification reaction. GC have large scale of uses such as liquid membrane in gas separation, surfactants ,detergents , blowing agent , in plastics industry, in  Pharmaceutical industry and electrolytes in lithium batteries.

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Publication Date
Fri Nov 05 2021
Journal Name
Journal Of Architectural Environment & Structural Engineering Research
Strength & Conduct of Reinforced Concrete Corner Joint under Negative Moment Effect
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The aim of our study is to reveal the effect of steel reinforcement details,tensile steel reinforcement ratio, compressed reinforcing steel ratio,reinforcing steel size, corner joint shape on the strength of reinforcedconcrete Fc' and delve into it for the most accurate details and concreteconnections about the behavior and resistance of the corner joint ofreinforced concrete, Depending on the available studies and sources inaddition to our study, we concluded that each of these effects had a clearrole in the behavior and resistance of the corner joint of reinforced concreteunder the influence of the negative moment and yield stress. A studyof the types of faults that can be reinforced angle joints obtains detailsand conditions of c

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Publication Date
Mon Sep 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of-Copper Ions-from Aqueous Solution Using Liquid-Surfactant-Membrane Technique
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Extraction of copper (Cu) from aqueous solution utilizing Liquid Membrane technology (LM) is more effective than precipitation method that forms sludge and must be disposed of in landfills. In this work, we have formulated a liquid surfactant membrane (LSM) that uses kerosene oil as the main diluent of LSM to remove copper ions from the aqueous waste solution through di- (2-ethylhexyl) phosphoric acid - D2EHPA- as a carrier. This technique displays several advantages including one-stage extraction and stripping process, simple operation, low energy requirement, and. In this study, the LSM process was used to transport Cu (II) ions from the feed phase to the stripping phase, which was prepared, using H2SO4. For LSM p

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Publication Date
Mon Aug 25 2025
Journal Name
Tikrit Journal Of Pure Science
Spectrophotometric Determination of Aluminum Using Alizarin Red S-Application to Pharmaceutical Preparations
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