The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

The removal of direct blue 71 dye from a prepared wastewater was studied employing batch electrocoagulation (EC) cell. The electrodes of aluminum were used. The influence of process variables which include initial pH (2.0-12.0), wastewater conductivity (0.8 -12.57) mS/cm , initial dye concentration (30 -210) mg/L, electrolysis time  (3-12) min, current density (10-50) mA/cm2   were studied in order to maximize the color removal from wastewater. Experimental results showed that the color removal yield increases with increasing pH until pH 6.0 after that it decreased with increasing pH. The color removal increased with increasing current density, wastewater conductivity, electrolysis time, and decreased with increasing the concen

Background: The possibility of converting the organic fraction of municipal solid waste to mature compost using the composting bin method was studied. Nine distinct treatments were created by combining municipal solid waste (MSW) with animal waste (3:1, 2:1), poultry manure (3:1, 2:1), mixed waste (2:1:1), agricultural waste (dry leaves), biocont (Trichoderm hazarium), and humic acid. Weekly monitoring of temperature, pH, EC, organic matter (OM percent), and the C/N ratio was performed, and macronutrients (N, P, K) were measured. Trace elements, including heavy metals (Cd and Pb), were tested in the first and final weeks of maturity. Results: Temperatures in the first days of composting reached the thermophilic phase in MSW compost

Background: The possibility of converting the organic fraction of municipal solid waste to mature compost using the composting bin method was studied. Nine distinct treatments were created by combining municipal solid waste (MSW) with animal waste (3:1, 2:1), poultry manure (3:1, 2:1), mixed waste (2:1:1), agricultural waste (dry leaves), biocont (Trichoderm hazarium), and humic acid. Weekly monitoring of temperature, pH, EC, organic matter (OM percent), and the C/N ratio was performed, and macronutrients (N, P, K) were measured. Trace elements, including heavy metals (Cd and Pb), were tested in the first and final weeks of maturity. Results: Temperatures in the first days of composting reached the thermophilic phase in MSW compost

In the present work, it had been measured the concentration of radon gas (C_Rn) for (10) samples of cement used in constructions before and after painting them using enamel paint, purchased from the local markets, to see the extent of its ability to reduce emissions of Rn-222 in the air. These samples were obtained from different sources available in the local markets in Baghdad and other provinces. The measurements were done by the American-made detector (RAD7). The results showed that the highest C_Rn in the air emitted from cement samples after coating was in the cement sample (Iranian origin) where the concentration was (58.27 Bq/m³) while the lowest C_Rn was found in building material samples

The kinetic of atropine pertraction from seeds of Datura Metel Linn plant was studied. Diisopropyl ether, n-hexane and n-heptane were used as membranes for atropine recovery. The effect of speed of agitation and time in the range of 200-300 rpm and 0-3.5h, respectively were studied using the proposed membranes. The pertraction experiments were carried outs in a batch laboratory unit. The liquid-liquid pertraction was found to be very suitable for atropine recovery from its liquid extracts of Datura Metel seeds. A high purity (94-96%) can be obtained in the receiver phase. The pertraction process was found to be very selective for atropine recovery with diisopropyl ether membrane. As the speed of agitation increases the efficiency of pertrac

The purpose of this study was to find out the connection between the water parameters that were examined in the laboratory and the water index acquired from the examination of the satellite image of the study area. This was accomplished by analysing the Landsat-8 satellite picture results as well as the geographic information system (GIS). The primary goal of this study is to develop a model for the chemical and physical characteristics of the Al-Abbasia River in Al-Najaf Al-Ashraf Governorate. The water parameters employed in this investigation are as follows: (PH, EC, TDS, TSS, Na, Mg, K, SO₄, Cl, and NO₃). To collect the samples, ten sampling locations were identified, and the satellite image was obtained on the

The diagnosis of acute appendicitis (AA) sometimes is illusive and the accompanying clinical and laboratory manifestations cannot be used for definitive diagnosis. Objective: This study aimed to evaluate the diagnostic value of neutrophil/lymphocyte ratio (NLR) in detection of AA. Materials and Methods: This is a cross-sectional study that included a total of 80 adult patients with AA and 62 age- and gender-matched patients with abdominal pain due to causes other than AA. Three milliliter of peripheral blood were collected from each participant. The NLR was calculated by dividing the absolute neutrophil count by the absolute lymphocyte count. Receiver operating characteristic curve was used to assess the diagnostic value of NLR in detection

The major of DDoS attacks use TCP protocol and the TCP SYN flooding attack is the most common one among them. The SYN Cookie mechanism is used to defend against the TCP SYN flooding attack. It is an effective defense, but it has a disadvantage of high calculations and it doesn’t differentiate spoofed packets from legitimate packets. Therefore, filtering the spoofed packet can effectively enhance the SYN Cookie activity. Hop Count Filtering (HCF) is another mechanism used at the server side to filter spoofed packets. This mechanism has a drawback of being not a perfect and final solution in defending against the TCP SYN flooding attack. An enhanced mechanism of Integrating and combining the SYN Cookie with Hop Count Filtering (HCF) mech