The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

In this study, a novel application of lab-scale dual chambered air-cathode microbial fuel cell (MFC) has been developed for simultaneous bio-treatment of real pharmaceutical wastewater and renewable electricity generation. The microbial fuel cell (MFC) was provided with zeolite-packed anodic compartment and a cation exchange membrane (CEM) to separate the anode and cathode. The performance of the proposed MFC was evaluated in terms of COD removal and power generation based on the activity of the bacterial consortium in the biofilm mobilized on zeolite bearer. The MFC was fueled with real pharmaceutical wastewater having an initial COD concentration equal to 800 mg/L and inoculated with anaerobic aged sludge. Results demo

This paper studies the combination of fluid viscous dampers in the outrigger system to add supplementary damping into the structure, which purpose to remove the dependability of the structure to lower variable intrinsic damping. This optimizes the accuracy of the dynamic response and by providing higher level of damping, basically minimizes the wanted stiffness of the structure while at the same time optimizing the achievement.

     The modal considered is a 36 storey square high rise reinforced concrete building. By constructing a discrete lumped mass model and using frequency-based response function, two systems of dampers, parallel and series systems are studied. The maximu

In this study, successive electrocoagulation (EC) and electro-oxidation (EO) processes were used to minimize some of the major pollutants in real wastewater, such as organics (detected by chemical oxygen demand (COD)), and turbidity. The wastewater utilized in the present study was collected from the Midland Refinery Company in Baghdad-Iraq. The performance of the successive batch EC-EO processes was studied by utilizing Graphite and Aluminum (Al) as monopolar anode electrodes and stainless steel (st.st.) as the cathode. The Taguchi experimental design approach was used to attain the best experimental conditions for COD reduction as a major response. Starting from chemical oxygen demand COD of (600 ppm), the effects of current density (C

Inefficient wastewater disposal and wastewater discharge problems in water bodies have led to increasing pollution in water bodies.  Pollutants in the river contribute to increasing the biological oxygen demand (BOD), total suspended solids (SS), total dissolved solids (TDS), chemical oxygen demand (COD), and toxic metals render this water unsuitable for consumption and even pose a significant risk to human health. Over the last few years, water conservation has been the subject of growing awareness and concern throughout the world, so this research focused on review studies of researches that studied the importance of water quality of wastewater treated disposal in water bodies and modern technology to management w

This paper presents a method to organize memory chips when they are used to build memory systems that have word size wider than 8-bit. Most memory chips have 8-bit word size. When the memory system has to be built from several memory chips of various sizes, this method gives all possible organizations of these chips in the memory system. This paper also suggests a precise definition of the term “memory bank” that is usually used in memory systems. Finally, an illustrative design problem was taken to illustrate the presented method practically.