The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem

This study aimed at accounting for the role of talents management in consolidating organizational learning process at the Yemeni General Corporation For telecommunication. To achieve the objective of the study, the researcher designed a questionnaire and administered it. The sample of the study consisted of (166) employees (General Manager, Manager and Department Head). They were selected randomly out of a total Population of (291) employees during the Year 2019. The descriptive analytic approach was used t reach conclusions.

The finding of the study revealed existence of effect of talents management dimensions, all together and alone, (talents polarization, talents development, talents maintenance and ma

CR-39 is a solid state nuclear track detector (SSNTD) that has been used in many research areas. In spite of the assumption that the CR-39 detectors are insensitive to beta and gamma rays, irradiation with these rays can have significant effects on the detector properties. In this study, beta and gamma rays mass attenuation coefficients μ/ρ (cm2 g-1) for the CR-39 detector have been measured using NaI(Tl) scintillation spectrometer along with a standard geometrical arrangement in the energy region of (0.546-2.274) MeV beta rays and standard gamma sources having energy 0.356, 0.5697, 0.6617 and 1.063 MeV. The total atomic cross-section (σtot), total electronic cross-section (σT E) and the effective atomic number (Zeff) of gamma rays a

The effect of electrolysis operating parameters on the removal efficiency of cadmium from a simulated wastewater was studied by adopting response surface methodology combined with Box–Behnken Design. As a new electrode design, spiral-wound woven wire mesh rotating cylinder electrode was used for cadmium removal. Current (240–400 mA), rotation speed (200–1000 rpm), initial cadmium concentration (200–600ppm), and cathode mesh number (30–60) were chosen as independent variables while the removal efficiency of cadmium was considered as a response function. The results revealed that the rotation speed has the major effect on the removal efficiency of cadmium. Regression analysis showed good fit of the experimental data to the second-or

Abstract
A two electrode immersion electrostatic lens used in the design
of an electron gun, with small aberration, has been designed using
the finite element method (FEM). By choosing the appropriate
geometrical shape of there electrodes the potential V(r,z) and the
axial potential distribution have been computed using the FEM to
solve Laplace's equation.
The trajectory of the electron beam and the optical properties of
this lens combination of electrodes have been computed under
different magnification conditions (Zero and infinite magnification
conditions) from studying the properties of the designed electron
gun can be supplied with Abeam current of 5.7*10-6 A , electron
gun with half acceptance

The calibration of a low-speed wind tunnel (LSWT) test section had been made in the present work. The tunnel was designed and constructed at the Aerodynamics Lab. in the Mechanical Engineering Department/University of Baghdad. The test section design speed is 70 m/s. Frictional loses and uniformity of the flow inside the test section had been tested and calibrated based on the British standards for flow inside ducts and conduits. Pitot-static tube, boundary layer Pitot tube were the main instruments which were used in the present work to measure the flow characteristics with emphasize on the velocity uniformity and boundary layer growth along the walls of the test section. It is found that the maximum calibrated velocity for empty test s

A computerized investigation has been carried out on the design of six electrodes electrostatic lenses used in electron gun application. The Finite-Element Method (FEM) was used in the solution of Laplace equation for determine the axial potential distribution. The electron trajectory under zero magnification condition. The optical properties, spherical and chromatic aberrations, the object and image focal length and object and image position are calculated. A very good futures for the electron gun with these lenses have been computed where are a beam current of 8.7*10-7A can be supplied using cathode tip of radius 10nm.

The calibration of a low-speed wind tunnel (LSWT) test section had been made in the present work. The tunnel was designed and constructed at the Aerodynamics Lab. in the Mechanical Engineering Department/University of Baghdad. The test section design speed is 70 m/s. Frictional loses and uniformity of the flow inside the test section had been tested and calibrated based on the British standards for flow inside ducts and conduits. Pitot-static tube, boundary layer Pitot tube were the main instruments which were used in the present work to measure the flow characteristics with emphasize on the velocity uniformity and boundary layer growth along the walls of the test section. It is found that the maximum calibrated velocity for empty test sect