An in-depth experimental study of the matrix effect of antifreeze (ethylene glycol) and water contamination of engine oil through FT-IR spectroscopy. With a comparison of the percent by volume concentration of contaminated fresh 15W-40 engine oil, there appeared to be a noticeable reduction in the O–H stretching signal in the infrared spectrum when ethylene glycol based antifreeze was included as a contaminant. The contaminants of distilled water, a 50/50 mixture of water and commercial ethylene glycol antifreeze, and straight ethylene glycol antifreeze were compared and a signal reduction in the O–H stretch was clearly evident when glycol was present. Doubling the volume of the 50/50 mixture as compared to water alone still res

The multi-focus image fusion method can fuse more than one focused image to generate a single image with more accurate description. The purpose of image fusion is to generate one image by combining information from many source images of the same scene. In this paper, a multi-focus image fusion method is proposed with a hybrid pixel level obtained in the spatial and transform domains. The proposed method is implemented on multi-focus source images in YCbCr color space. As the first step two-level stationary wavelet transform was applied on the Y channel of two source images. The fused Y channel is implemented by using many fusion rule techniques. The Cb and Cr channels of the source images are fused using principal component analysis (PCA).

The performance of sewage pumps stations affected by many factors through its work time which produce undesired transportation efficiency. This paper is focus on the use of artificial neural network and multiple linear regression (MLR) models for prediction the major sewage pump station in Baghdad city. The data used in this work were obtained from Al-Habibia sewage pump station during specified records- three years in Al-Karkh district, Baghdad. Pumping capability of the stations was recognized by considering the influent input importance of discharge, total suspended solids (TSS) and biological oxygen demand (BOD).  In addition, the chemical oxygen demands (COD), pH and chloride (Cl). The proposed model performanc

Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

      Products’ quality inspection is an important stage in every production route, in which the quality of the produced goods is estimated and compared with the desired specifications. With traditional inspection, the process rely on manual methods that generates various costs and large time consumption. On the contrary, today’s inspection systems that use modern techniques like computer vision, are more accurate and efficient. However, the amount of work needed to build a computer vision system based on classic techniques is relatively large, due to the issue of manually selecting and extracting features from digital images, which also produces labor costs for the system engineers.

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This research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.

In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.

The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of functi

PMMA (Poly methyl methacrylate) is considered one of the most commonly used materials in denture base fabrication due to its ideal properties. Although, a major problem with this resin is the frequent fractures due to heavy chewing forces which lead to early crack and fracture in clinical use. The addition of nanoparticles as filler performed in this study to enhance its selected mechanical properties. The Nano-additive effect investigated in normal circumstances and under a different temperature during water exposure. First, tests applied on the prepared samples at room temperature and then after exposure to water bath at (20, 40, 60) C^° respectively. SEM, PSD, EDX were utilized for samples evaluation in this study. Flexural

The demand for single photon sources in quantum key distribution (QKD) systems has necessitated the use of weak coherent pulses (WCPs) characterized by a Poissonian distribution. Ensuring security against eavesdropping attacks requires keeping the mean photon number (µ) small and known to legitimate partners. However, accurately determining µ poses challenges due to discrepancies between theoretical calculations and practical implementation. This paper introduces two experiments. The first experiment involves theoretical calculations of µ using several filters to generate the WCPs. The second experiment utilizes a variable attenuator to generate the WCPs, and the value of µ was estimated from the photons detected by the BB