The problem of the study was to identify the possibility of benefiting from the application of the target cost system as a modern cost system to activate the environmental cost management instead of the traditional systems used in the company due to the great transformations witnessed by the business environment in all fields, which have resulted in the search for modern systems to provide more accurate and more appropriate information to reduce Costs, because accurate information makes the company have a complete vision to achieve the company’s goals. To solve this problem, the research was based on the following hypothesis (that the role of the target cost system leads to the activation of environmental cost management). Target c

A field experiment was conducted at the experimental field of botanical garden, faculty of science, university of Baghdad, in order to study the effect of plant density on growth and yield of two local cultivars of sunflower (Sin Althieb and Shumose). The densities used were 4.4 and 8.8 plant/m². The results showed difference between cultivars in their agronomic traits and their yields. There was a significant increase in plant height and leaf area index by increasing the plant density, while head diameter, number of seeds and leaf area decreased. But the most significant effect was the increasing in yield and biological yield by increasing the plant density. There was an increase by 72% and 58% in the yield and 79% an

In this study, the energy charging mechanism is mathematically modeled to determine the impact of design modifications on the thermofluidic behavior of a phase change material (PCM) filled in a triplex tube containment geometry. The surface area of the middle tube, where the PCM is placed, is supported by single or multi-internal frustum tubes in vertical triplex tubes to increase the performance of the heating and cooling of the system. In addition to the ordinary straight triplex tubes, three more scenarios are considered: (1) changing the middle tube to the frustum tube, (2) changing the inner tube to the frustum tube, and (3) changing both the internal and central tubes to the frustum tubes. The impact of adopting the tube desig

This study numerically intends to evaluate the effects of arc-shaped fins on the melting capability of a triplex-tube confinement system filled with phase-change materials (PCMs). In contrast to situations with no fins, where PCM exhibits relatively poor heat response, in this study, the thermal performance is modified using novel arc-shaped fins with various circular angles and orientations compared with traditional rectangular fins. Several inline and staggered layouts are also assessed to maximize the fin’s efficacy. The effect of the nearby natural convection is further investigated by adding a fin to the bottom of the heat-storage domain. Additionally, the Reynolds number and temperature of the heat-transfer fluid (HTF) are e

This paper proposes an on-line adaptive digital Proportional Integral Derivative (PID) control algorithm based on Field Programmable Gate Array (FPGA) for Proton Exchange Membrane Fuel Cell (PEMFC) Model. This research aims to design and implement Neural Network like a digital PID using FPGA in order to generate the best value of the hydrogen partial pressure action (PH₂) to control the stack terminal output voltage of the (PEMFC) model during a variable load current applied. The on-line Particle Swarm Optimization (PSO) algorithm is used for finding and tuning the optimal value of the digital PID-NN controller (kp, ki, and kd) parameters that improve the dynamic behavior of the closed-loop digital control fue

Prison and imprisonment  
And their impact on the strengthening of power
In the Qur'anic perspective

The article considers metaphors as one of the fundamental means used by L. Ulitskaya when writing the family chronicle "Medea and her Children" (1996), for the formation of images of heroines - representatives of the pronounced feminine principle in the work. Here I describe the results of the next stage of research related to the work of Lyudmila Evgenievna Ulitskaya as a representative of modern Russian prose.

This qualitative study was conducted on eight types of commercial baking yeast which available in local markets to estimate their fermentation activity as affecting the Bread industry and the impact of the salt added to DoughLeavening, The results showed a great variation in the fermentation capacity of yeast samples (their role in swelling the dough), most notably the sample value Y3 and least sample Y7 and reached 80% and 20% respectively, and the value of Leavening by using the two types of yeast with addition of three levels of salt (0 , 1 and 2%) have 20.0 , 19.7 and 15.7 of the sample Y3, compared with 10.5 , 10.3 and 8.8 of the sample Y7 for each of the levels of salt respectively, reflect