There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

A mathematical model was proposed to study the microkinetics of esterification reaction of oleic acid with ethanol over prepared HY zeolite catalyst. The catalyst was prepared from Iraqi kaolin source and its properties were characterized by different techniques. The esterification was done under different temperature (40 to 70˚C) with 6:1 for molar ratio of ethanol to oleic acid and 5 % catalyst loading.

   The microkinetics study was done over two period of time each period was examined individually to calculate the reaction rate constant and activation energy. The impact of the mass transfer resistance to the reactant was also investigated; two different studies have been accomplished to do this purpose.

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This work presents an experimental study of heat transfer and flow of distilled water and metal oxide nanofluid Fe₃O₄-distilled water at concentrations of (φ = 0.3, 0.6, 0.9 %) by volume in a horizontal pipe with constant magnetic field. All the tests are carried out with Reynolds number range (2900-9820) and uniform heat flux (11262-19562 W/m²). The results show that, the nanofluid concentration and magnetic intensity increase, the Nusselt number increases. The maximum enhancement in Nusselt number with magnetic nanofluid is (5.4 %, 26.4 %, 42.7 %) for volume concentration (0.3, 0.6, 0.9 %) respectively. The enhancement is maximized with magnetic intensity (0.1, 0.2, 0.3 tesla) respectively to (43.9, 44

The influence of adding metal foam fins on the heat transfer characteristics of an air to water double pipe heat exchanger is numerically investigated. The hot fluid is water which flows in the inner cylinder whereas the cold fluid is air which circulates in the annular gap in parallel flow with water. Ten fins of metal foam (Porosity = 0.93), are added in the gap between the two cylinder, and distributed periodically with the axial distance. Finite volume method is used to solve the governing equations in porous and non-porous regions. The numerical investigations cover three values for Reynolds number (1000 ,1500, 2000), and Darcy number (1 x10^-1, 1 x10^-2, 1x10^-3). The comparison betwee

The Mishrif Formation is one of the most important geological formations in Iraq consisting of limestone, marl, and shale layers since it is one of the main oil producing reservoirs in the country, which contain a significant portion of Iraq's oil reserves. The formation has been extensively explored and developed by the Iraqi government and international oil companies, with many oil fields being developed within it. The accurate evaluation of the Mishrif formation is key to the successful exploitation of this field. However, its geological complexity poses significant challenges for oil production, requiring advanced techniques to accurately evaluate its petrophysical properties.

   This study used advanced well-logging analysi

Cash studies on Biography few self, compared to what feet of analysis and criticism in the other arts as (novel, short story, poetry, theater, painting), however, is a biographical articles in the relatively few Arabic literature as presented in the other Arts, has taken this Art greater opportunity in our literature with his Taha Hussein (days), or (my life) to Ahmed Amin, or Fadwa Toukan (a nice trip, and difficult journey), or Jabra Ibrahim Jabra in the (first well) or (Princess Street), which forms taken from the self point of departure the desire to write a CV to try to familiarize readers with the information possible to the same creator, the remainder (ego) is the axis basis in a CV, gradually, starting from childhood through yout

Evaluating a reservoir to looking for hydrocarbon bearing zones, by determining the petrophysical properties in two wells of the Yamama Formation in Siba field using Schlumberger Techlog software. Three porosity logs were used to identify lithology using MN and MID cross plots. Shale volume were calculated using gamma ray log in well Sb-6ST1 and corrected gamma ray in well Sb-5B. Sonic log was used to calculate porosity in bad hole intervals while from density log at in-gauge intervals. Moreover, water saturation was computed from the modified Simandoux equation and compared to the Archie equation. Finally, Permeability was estimated using a flow zone indicator. The results show that the Yamama Formation is found to be mainly limest

Convection heat transfer in a horizontal channel provided with metal foam blocks of two numbers of pores per unit of length (10 and 40 PPI) and partially heated at a constant heat flux is experimentally investigated with air as the working fluid. A series of experiments have been carried out under steady state condition. The experimental investigations cover the Reynolds number range from 638 to 2168, heat fluxes varied from 453 to 4462 W/m², and Darcy number 1.77x10^-5, 3.95x10^-6. The measured data were collected and analyzed. Results show that the wall temperatures at each heated section are affected by the imposed heat flux variation, Darcy number, and Reynolds number variation. The var