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The effectiveness of using material flow cost accounting to eliminate losses
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This investigation aimed to explain the mechanism of MFCA by applying this method on air-cooled engine factory which was suffering from high production cost. The results of this study revealed that MFCA is a useful tool to identify losses and inefficiencies of the production process. It is found that the factory is suffering from high losses due to material energy and system losses. In conclusion, it is calculated that system losses are the highest among all the losses due to inefficient use of available production capacity.

Scopus
Publication Date
Wed Jul 22 2020
Journal Name
University Of Baghdad
Feasibility of Water Sink-Based Gas Flooding to Enhance Oil Recovery in North Rumaila Oil Field
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Publication Date
Mon Apr 27 2020
Journal Name
Journal Of Mechanics Of Continua And Mathematical Sciences
A COMPARISON OF TOPOLOGICAL KRIGING AND AREA TO POINT KRIGING FOR IRREGULAR DISTRICT AREA IN IRAQ
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Publication Date
Sun Jun 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
New Study of Mgo Nps in Drilling Fluid to Reduce Stick-Slip Vibration in Drilling System
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Stick-slip is kind of vibration which associated with drilling operation in around the bottom hole assembly (BHA) due to the small clearance between drill string & the open hole and due to the eccentric rotating of string. This research presents results of specific experimental study that was run by using two types of drilling mud (Fresh water Bentonite & Polymer), with/without Nanoparticle size materials of MgO in various ratios and computes the rheological properties of mud for each concentration [Yield point, plastic viscosity, Av, PH, filter loss (30 min), filter cake, Mud Cake Friction, Friction Factor]. These results then were used to find a clear effects of Nanoparticle drilling mud rheology on stick - slip strength by sev

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Crossref
Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Disclosure of deferred taxes according to IAS-12: بحث تطبيقي في الهيئة العامة للضرائب قسم الشركات
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The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

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Crossref
Publication Date
Mon Jan 16 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Dependence Severity, Locus of Control, and Readiness to Change in Male Alcoholic Clients: A Correlational Study
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Objectives: To assess the level of dependence severity, locus of control, and readiness to change in male alcohol clients and measure the correlation between dependence with a locus of control and readiness to change.

Methodology: A descriptive correlational design was conducted in the substance use rehabilitation centers at psychiatric teaching hospitals in Baghdad city from November /2021 to May 2022. The instrument of the study was designed by using sociodemographic, the clinical characteristics of the client, the Short-form Alcohol Dependence Data Questionnaire (SADD), Drinking Related Internal-External Locus of Control Scale: (DRIE), and the Stages of Change Readiness and Treatment Eagerness Scale (SOCRATES). The data was co

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Publication Date
Wed Jun 29 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Geological Considerations Related to Casing setting depth selection and design of Iraqi oil wells (case study)
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Well integrity is a vital feature that should be upheld into the lifespan of the well, and one constituent of which casing, necessity to be capable to endure all the interior and outside loads. The casing, through its two basic essentials: casing design and casing depth adjustment, are fundamental to a unique wellbore that plays an important role in well integrity. Casing set depths are determined based on fracturing pressure and pore pressure in the well and can usually be obtained from well-specific information. Based on the analyzes using the improved techniques in this study, the following special proposition can be projected: The selection of the first class and materials must be done correctly and accurately in accordance with

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Publication Date
Mon Mar 15 2021
Journal Name
Al-adab Journal
A Socio-Pragmatic Analysis of Responses to Impoliteness in some Selected English and Arabic Literary Texts
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Publication Date
Fri Aug 26 2022
Journal Name
Journal Of Research In Medical And Dental Science
Evaluation of Some Salivary Characteristics in Relation to Dental Caries among Children with Beta-Thalassemia Major
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Publication Date
Tue Dec 22 2020
Journal Name
Lecture Notes In Civil Engineering
Experimental and Numerical Analysis of an Existing Single Pile Movement Due to Tunneling in Sandy Soil
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Scopus Crossref
Publication Date
Sat Dec 11 2021
Journal Name
Engineering, Technology & Applied Science Research
Behavior of RC Beams Strengthened with NSM-CFRP Strips Subjected to Fire Exposure: A Numerical Study
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The use of Near-Surface Mounted (NSM) Carbon-Fiber-Reinforced Polymer (CFRP) strips is an efficient technology for increasing flexural and shear strength or for repairing damaged Reinforced Concrete (RC) members. This strengthening method is a promising technology. However, the thin layer of concrete covering the NSM-CFRP strips is not adequate to resist heat effect when directly exposed to a fire or at a high temperature. There is clear evidence that the strength and stiffness of CFRPs severely deteriorate at high temperatures. Therefore, in terms of fire resistance, the NSM technique has a significant defect. Thus, it is very important to develop a set of efficient fire protection systems to overcome these disadvantages. This pape

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