The research aims to demonstrate the impact of TDABC as a strategic technology compatible with the rapid developments and changes in the contemporary business environment) on pricing decisions. As TDABC provides a new philosophy in the process of allocating indirect costs through time directives of resources and activities to the goal of cost, identifying unused energy and associated costs, which provides the management of economic units with financial and non-financial information that helps them in the complex and dangerous decision-making process. Of pricing decisions. To achieve better pricing decisions in light of the endeavor to maintain customers in a highly competitive environment and a variety of alternatives, the resear

Humans knew writing and to blog motivated by the need for registration and documentation, and tried from the very beginning of research to find the most suitable material for this purpose, he used many different materials in form, nature, and composition, so it is written on the mud by the ancient Sumerian people in different forms and when the text is long Numbered as the pages of the book at the present time, this research will deal with the damage to manuscripts and then find ways to address them.

For over a decade, educational technology has been used sparingly in our schools and universities. Online training courses have been used since 2003 to fill the gaps in our learning system and to add extra program besides classroom learning. This paper aims to investigate the Iraqi EFL instructors’ participating in online training courses and its influence on the process of teaching and learning.

       The sample of present study consists of 30 instructors from University of Baghdad. The questionnaire of sixteen items was constructed. After ensuring validity and reliability of questionnaire, it was applied on March 2013 and the result shows that most of instructors improve their teaching methods b

In this paper, a polymer-based composite material was prepared by hand Lay-up method consisting of epoxy resin as a base material reinforced by magnesium oxide powder once and silicon dioxide powder again and with different weight ratios (3, 6, 9 and 12) wt %. The three-point bending test was performed in normal conditions and after immersion in sulfuric acid. The results showed that the bending value decreased with the increase of the weighted ratio of the reinforcement material (MgO, SiO2). The Bending of samples reinforced by SiO2 was found to be less than the bending of samples reinforced by particles (MgO). For example, the bending of the SiO2 sample (0.32 mm) at the weighted ratio (3%) and for the MgO (0.18mm) sample at the weight

The challenge in studying fusion reaction when the projectile is neutron or proton rich halo nuclei is the coupling mechanism between the elastic and the breakup channel, therefore the motivation from the present calculations is to estimate the best coupling parameter to introduce the effect of coupled-channels for the calculations of the total cross section of the fusion  , the barrier distribution of the fusion   and the average angular momentum ⟨L⟩ for the systems ⁶He+²⁰⁶Pb, ⁸B+²⁸Si, ¹¹Be+²⁰⁹Bi, ¹⁷F+²⁰⁸Pb, ⁶He+²³⁸U, ⁸He+¹⁹⁷Au and ¹⁵C+²³²Th using quantum mechanical approach.  A

In this investigation, the mechanical properties and microstructure of Metal Matrix Composites (MMCs) of Al.6061 alloy reinforced by ceramic materials SiC and Al₂O₃ with different additive percentages 2.5, 5, 7.5, and 10 wt.% for the particle size of 53 µ_m are studied. Metal matrix composites were prepared by stir casting using vortex technique and then treated thermally by solution heat treatment at 530 ⁰C for 1 hr. and followed by aging at 175 ⁰C with different periods. Mechanical tests were done for the samples before and after heat treatment, such as impact test, hardness test, and tensile test. Also, the microstructure of the metal matrix composites was examine

Background: this study aimed to evaluate the effect of addition of hydroxyapatite micro filler in three concentrations (5%, 10%, 15%) on surface roughness, impact strength, flexural strength and hardness. Material and methods: One hundred sixty acrylic samples were used in this study,40 samples were used for each test(impact strength ,flexural strength ,hardness and surface roughness).The test group divided into four subgroups(n=10) for controlgroup,5%,10% ,15%H,A.concentration addition groups .Impact testing device, flexural strength testing device, shore hardness tester and profilometer device were used to measure the four tests examined in this study. Results: the results showed a significant increase in impact strength, hardness in all

Background: The polymethyl methacrylate is the most reliable material for the construction of complete and partial dentures, despite satisfying esthetic demand itsuffered from having unsatisfactory properties like impact strength and transverse strength. This study was designed to improve the impact strength and transverse strength of heat cure acrylic resin by adding untreated and oxygen plasma treated polypropylene fibers and investigate the effect of this additive on some properties of acrylic resin materials. Materials and methods: Untreated and oxygen plasma treated polypropylene fibers was added to PMMA powder by weight 2.5 %. Specimens were constructed and divided into 5 groups according to the using tests; each group was subdivided

  Abstract    

In this study, the effect of carboxylic methyl cellulose (CMC), and sodium dodcyl benzene sulfonate (SDBS) as an aqueous solution on the drag reduction was investigated. Different concentrations of (CMC) and (SDBS) such as (50, 100, 150, 200, 250, 300, 350, 400, 450, and 500 ppm) were used to analyze the aqueous solution properties, including surface tension, conductivity, and shear viscosity. The optimum four concentrations (i.e., 50, 100, 200, and 300 ppm) of fluid properties were utilized to find their effect on the drag reduction. Two different PVC pipe diameters (i.e., 1" and 3/4") were used in this work. The  results showed that blending CMC with SDBS gives

      Self-compacted concrete (SCC) is a highly flowable concrete, with no segregation which can be spread into place by filling the structures framework and permeate the reinforcement without any compaction or mechanical consolidation ACI 237R-14. One of the most important problems faced by concrete industry in Iraq and Gulf Arab land is deterioration due to internal sulfate attack (ISA) that causes damage of concrete and consequently reduces its compressive strength, increases expansion and may lead to its cracking and destruction. The experimental program was focused to study two ordinary Portland cements with different chemical composition with (5, 10 and 15) % percentage of high reactivity metakaoline (HRM)