World statistics proved that the most of work dangerous accidents, which causes death, are occurred in the construction works. These accidents related to many causes such as loss of workers experience and ignoring rules of safety requirements, especially young workers. Due to the risk of accidents that may occur in the site of work, the idea of this study crystallized to show the relationship between the age of worker and number of injuries and accidents, to identify the causes of these injuries, and to put the appropriate solutions to avoid or reduce the risk of work injuries. Also, the research shows the main principles of safety requirements to forming a clear picture about the subject of the study. A questioner form was prepared to c

The problem of the study was to identify the possibility of benefiting from the application of the target cost system as a modern cost system to activate the environmental cost management instead of the traditional systems used in the company due to the great transformations witnessed by the business environment in all fields, which have resulted in the search for modern systems to provide more accurate and more appropriate information to reduce Costs, because accurate information makes the company have a complete vision to achieve the company’s goals. To solve this problem, the research was based on the following hypothesis (that the role of the target cost system leads to the activation of environmental cost management). Target c

The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in

The stability and releasing profile of 2:1 core: wall ratio ibuprofen microcapsules prepared by aqueous coacervation (gelatin and acacia polymers coat) and an organic coacervation methods (ethyl cellulose and sodium alginate polymers coat) in weight equivalent to 300mg drug, were studied using different storage temperatures 40°C, 50°C ,60°C and refrigerator temperature 4°C in an opened and closed container for three months (releasing profile) and four months (stability study).It was found that, these ibuprofen microcapsules were stable with expiration dates of 4.1 and 3.1 years for aqueous and an organic method respectively.Aqueous prepared ibuprofen microcapsules were found more stable than those microcapsules prepared by or

        Accompanied Activity Economic Unity some negative effects in the environment of air, water and soil pollution of difficult to measure each other for being the external costs and to be avoided such expenditures should be measured or estimated value to be disclosed environmental costs at the heart of the financial statements of economic unity to inform managers and users of the financial statements on the implications costs environmental .and impact in reducing environmental costs and increase future income and economic unit, was based on research into the inductive approach through books, letters, journals and the internet to cover the theoretical framework of the research. And to the analyt

Two grades of paving asphalt with penetration of 46 and 65 are studied for determining changes in their physical and chemical properties caused by ageing.
The ageing process has been conducted on two petroleum paving asphalt cement using thin film oven test at 150, 163 and 175 C, and ageing time 5, 10,15, 20, 25 and 30 hours. The effect of ageing time and temperature on penetration, kinematic viscosity, softening point, solubility in trichloroethylene, heat loss and changes in chemical composition are investigated. The results of thin film oven test process indicte that the asphaltenes concentration of all aged asphalt increases with increasing ageing time, while the opposite was observed for polar-aromatic and naphthene-aromatic. The

In this research, optical communication coding systems are designed and constructed by utilizing Frequency Shift Code (FSC) technique. Calculations of the system quality represented by signal to noise ratio (S/N), Bit Error Rate (BER),and Power budget are done. In FSC system, the data of Nonreturn- to–zero (NRZ ) with bit rate at 190 kb/s was entered into FSC encoder circuit in transmitter unit. This data modulates the laser source HFCT-5205 with wavelength at 1310 nm by Intensity Modulation (IM) method, then this data is transferred through Single Mode (SM) optical fiber. The recovery of the NRZ is achieved using decoder circuit in receiver unit. The calculations of BER and S/N for FSC system a

The rise of Industry 4.0 and smart manufacturing has highlighted the importance of utilizing intelligent manufacturing techniques, tools, and methods, including predictive maintenance. This feature allows for the early identification of potential issues with machinery, preventing them from reaching critical stages. This paper proposes an intelligent predictive maintenance system for industrial equipment monitoring. The system integrates Industrial IoT, MQTT messaging and machine learning algorithms. Vibration, current and temperature sensors collect real-time data from electrical motors which is analyzed using five ML models to detect anomalies and predict failures, enabling proactive maintenance. The MQTT protocol is used for efficient com