There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle v

Diyala River is a tributary of Tigris River, it is one of the important rivers in Iraq. It covers a total distance of 445 km (275 miles). 32600 km²is the area that drains by Diyala River between Iraqi-Iranian borders. This research aims to evaluate the water quality index WQI of Diyala River, where three stations were chosen along the river. These stations are D12 at Jalawlaa City at the beginning of Diyala River, the second station is D15 at Baaquba City at the mid distance of the river, and the third station is D17 which is the last station before the confluence of Diyala River with Tigris River at Baghdad city. Bhargava method was used in order to evaluate the water quality index for both irrigation and drink

Water pollution is an issue that can be exacerbated by drought as increased concentrations of unwanted substances are a consequence of lower water levels. Polluted water that flows into natural marshlands leads to the deposition of pollutants in the interior of the marsh. Here we present evidence that the interior of the Central Marsh (CM) in southern Iraq suffers from higher levels of pollution than areas closer to the source of water entering the marsh (the Euphrates River). A 1.7m embankment that halts the flow of the Euphrates is only infrequently breached and so the CM is effectively the terminal destination of the waters (and their associated pollutants and agricultural waste) flowing from the West of Iraq.

A range of water

In this study, the turbulent buoyancy driven fluid flow and heat transfer in a differentially heated rectangular enclosure filled with water is quantified numerically. The two dimensional governing differential equations are discretized using the finite volume method. SIMPLE algorithm is employed to obtain stabilized solution for high Rayleigh numbers by a computational code written in FORTRAN language. A parametric study is undertaken and the effect of Rayleigh numbers (1010 to 1014), the aspect ratio (30, 40 and 50), and the tilt angle (10o to 170o ) on fluid flow and heat transfer are investigated. The results of the adopted model in the present work is compared with previously published results and a qualitative agreement and a good

The steady 3-D raw water turbulent flow is numerically investigated. This flow is formed of solid silica sand (quartz) carried by water in stainless steel pipe. The flow in a straight pipe and flow in a pipe with a sudden contraction are analyzed using a two-way coupled Eulerian-Lagrangian approach. Erosion rate is estimated by Oka erosion model combined with the constant coefficient of restitution. The effect of solid particles mass flow rate, inlet velocity, particle diameter, internal pipe diameter, orientation, contraction coefficient, and wall pipe contraction angle on erosion rate are examined. The predicted erosion is distributed homogenously for straight pipe, while the step wall area of the contraction is the most eroded part. The

Acinetobacter baumannii ability to form biofilm makes it to be opportunistic pathogen causing of nosocomial infections and to be good survivor in adverse environmental conditions including medical devices and hospital environments. Six isolates of A. baumannii were isolated from drinking water and tested to investigate biofilm formation capacity on three different type of abiotic surface, also several factors were examined such as hydrophobicity, PH and temperature. All A. baumannii isolates displayed a positive biofilm on congored aga test CRA (pigmented colonies with black color) and Christensen's test (adhesive layer of stained material to the inside surface of the tube).The obtained data of microbial adhesion to hydrocarbons assay (MATH

xxxxxx

Abstract

Heavy-duty diesel vehicle idling consumes fossil fuel and reduces atmospheric quality at idle period, but its restriction cannot simply be proscribed. A comprehensive tailpipe emissions database to describe idling impacts is not yet available. This paper presents a substantial data set that incorporates results from DI multi-cylinders Fiat diesel engine. Idle emissions of CO, hydrocarbon (HC), oxides of nitrogen (NOx), smoke opacity, carbon dioxide (CO₂) and noise have been reported, when three EGR ratios (10, 20 and 30%) were added to suction manifold.

CO₂ concentrations increased with increasing idle time and engine idle speed, but it didn’t show clear effect for IT adva