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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
Mon Mar 27 2023
Journal Name
Iranian Journal Of Materials Science And Engineering
First-Principles Analysis of Cr-Doped SrTiO 3 Perovskite as Optoelectronic Materials
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The influence of Cr3+ doping on the ground state properties of SrTiO 3 perovskite was evaluated using GGA-PBE approximation. Computational modeling results infered an agreement with the previously published literature. The modification of electronic structure and optical properties due to Cr3+ introducing into SrTiO 3 were investigated. Structural parameters assumed that Cr3+ doping alters the electronic structures of SrTiO 3 by shifting the conduction band through lower energies for the Sr and Ti sites. Besides, results showed that the band gap was reduced by approximately 50% when presenting one Cr3+ atom into the SrTiO 3 system and particularly positioned at Sr sites. Interestingly, substituting Ti site by Cr3+ led to eliminating the ban

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Publication Date
Mon Dec 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Experimental Study of Iraqi Light Naphtha Isomerization over Ni-Pt/H-Mordenite
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Hydroisomerization of Iraqi light naphtha was studied on prepared Ni-Pt/H-mordenite catalyst at a temperature range of 220-300°C, hydrogen to hydrocarbon molar ratio of 3.7, liquid hourly space velocity (LHSV) 1 hr-1 and at atmospheric pressure.

The result shows that the hydrisomerization of light naphtha increases with the increase in reaction temperature at constant LHSV. However, above 270 0C the isomers formation decreases and the reaction is shifted towards the hydrocracking reaction, a higher octane number of naphtha was formed at 270 °C.

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Publication Date
Wed Jan 15 2020
Journal Name
Biochem. Cell. Arch.
EFFECT OF LYCOPENE ANTIOXIDANT GEL AS ADJUNCTIVE THERAPY TO CONVENTIONAL PERIODONTAL TREATMENT
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Publication Date
Tue Mar 31 2020
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Extended Finite Element Analysis of Reinforced Concrete Beams Using Meso-Scale Modeling
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Four simply supported reinforced concrete (RC) beams were test experimentaly and analyzed using the extended finite element method (XFEM). This method is used to treat the discontinuities resulting from the fracture process and crack propagation in that occur in concrete. The Meso-Scale Approach (MSA) used to model concrete as a heterogenous material consists of a three-phasic material (coarse aggregate, mortar, and air voids in the cement paste). The coarse aggregate that was used in the casting of these beams rounded and crashed aggregate shape with maximum size of 20 mm. The compressive strength used in these beams is equal to 17 MPa and 34 MPa, respectively. These RC beams are designed to fail due to flexure when subjected to lo

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Publication Date
Wed Mar 08 2023
Journal Name
Journal Of Wasit For Science And Medicine
Study on physical properties of nanostructured ZnO prepared by pulse laser deposition
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Zinc Oxide thin film of 2 μm thickness has been grown on glass substrate by pulsed laser deposition technique at substrate temperature of 500 oC under the vacuum pressure of 8×10-2 mbar. The optical properties concerning the absorption, and transmission spectra were studied for the prepared thin film. From the transmission spectra, the optical gap and linear refractive index of the ZnO thin film was determined. The structure of the ZnO thin film was tested with X-Ray diffraction and it was formed to be a polycrystalline with many peaks.

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Publication Date
Fri Jan 01 2021
Journal Name
Materials Today: Proceedings
Structural performance of fiber-reinforced lightweight concrete slabs with expanded clay aggregate
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Publication Date
Mon Apr 19 2010
Journal Name
Computer And Information Science
Quantitative Detection of Left Ventricular Wall Motion Abnormality by Two-Dimensional Echocardiography
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Echocardiography is a widely used imaging technique to examine various cardiac functions, especially to detect the left ventricular wall motion abnormality. Unfortunately the quality of echocardiograph images and complexities of underlying motion captured, makes it difficult for an in-experienced physicians/ radiologist to describe the motion abnormalities in a crisp way, leading to possible errors in diagnosis. In this study, we present a method to analyze left ventricular wall motion, by using optical flow to estimate velocities of the left ventricular wall segments and find relation between these segments motion. The proposed method will be able to present real clinical help to verify the left ventricular wall motion diagnosis.

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Publication Date
Sat Oct 29 2022
Journal Name
Current Trends In Geotechnical Engineering And Construction (pp.52-61)
Drinking Water Assessment Using Statistical Analyses of AL-Muthana Water Treatment Plant
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Publication Date
Wed Jan 01 2020
Journal Name
International Journal Of Mathematical Modelling And Numerical Optimisation
Reconstruction of an orthotropic thermal conductivity from non-local heat flux measurements
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Publication Date
Wed Sep 30 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Extraction of Essential Oils from Citrus By-Products Using Microwave Steam Distillation
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The main objectives of this research is to extract essential oil from: orange ( citrus sinensis), lemon( citrus limon) and mandarin( citrus reticulata) peels by two methods: steam distillation (SD) and microwave assisted steam distillation (MASD), study the effect of extraction conditions (weight of the sample, extraction time, and microwave power, citrus peel type) on oil yield and compare the results of the two methods, the resulting essential oil was analyzed by Gas Chromatography (GC).

   Essential oils are highly concentrated substances used for their flavor and therapeutic or odoriferous properties, in a wide selection of products such as foods, medicines and cosmetics. Extracti

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