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Designing system cost for water pollution plants in mayoralty of Baghdad
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          There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle vitality received financial statements of broad interest from various government agencies, the community and even international The cost of access to safe drinking water is one of the vital issues for these entities.

The research was to design the system costs a special water purification plants to develop the work of this department and to achieve the goals set forth in the law and meet the requirements of international organizations and the need of the circuit itself. It was in this research compared the cost per square meter of water between that which is calculated in a manner total (by dividing all expenses during the year on the production of water or sold during the same year), however, which was calculated according to the scientific origins of cost accounting.

The most important conclusions of the research that he is no longer any reports forcost accounting since the establishment of a special section of it, has not been preparing the trial balance for the year 2013. , And separation of the production costs for marketing costs and administrative kills to reduce the costs of non-value per unit neither of economic nor to the public the beneficiary of these services.That deviates from cost centers to objectively kills Tdid fairer costs and thus does the responsibility of accounting systems, monitoring and evaluation of performance.

The most important recommendations, the development of cost accounting system and its reliance on cost allocation activity and identify activities that adds value from those that do not add value and reduce costs and develop the work of the department.

 

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Publication Date
Sat Aug 15 2026
Journal Name
Results In Engineering
Thermo-hydraulic performance improvement of a triangular solar air collector using homogeneous and paired-graded metal foam configurations
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A numerical investigation was performed on triangular solar air collectors by integrating unique layouts of triangular and alternating triangular copper metal foams with graded and non-graded pore densities. A three-dimensional CFD model was established to solve the governing equations of coupled systems for porous and non-porous domains. The two-energy-equations model was implemented to simulate heat transfer in porous media. The mathematical model was validated with numerical and experimental tests, with maximum mean absolute percentage error of 5% and 7%, respectively. To compromise heat transfer improvement with pressure losses, a partial metal foam insertion was adopted, covering 10% to 25% of the air duct volume. The findings indicate

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Publication Date
Thu Apr 30 2026
Journal Name
The Iraqi Geological Journal
Planktonic Foraminiferal Biostratigraphy of the Late Cretaceous (Kometan–Shiranish formations) Boundary at Sarchinar and Goizha Sections, Northeastern Iraq
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This study investigates the boundary between the Upper Cretaceous Kometan (Turonian–Campanian) and Shiranish (Late Campanian–Maastrichtian) formations at the Sarchinar and Goizha surface sections in the Sulaymaniyah area, northeastern Iraq, in order to refine their biostratigraphic framework and reconstruct the depositional evolution across the formation boundary. The two formations are characterized by thin- to medium-bedded chalky and marly limestones overlain by blue to grey marls and marly limestones, which record a transition from outer-shelf to upper-bathyal ramp carbonates into deeper hemipelagic basinal deposits within the Zagros fold–thrust belt. A total of 100 rock samples were collected from the exposed successions

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Publication Date
Mon Jul 20 2026
Journal Name
Biomedical Materials & Devices
Structural, Optical and Antibacterial Properties of Au-doped TiO2-ZnO:MgO Nanocomposite Thin Films Prepared via Chemical Spray Pyrolysis
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Au nanoparticle-functionalized (TiO2)1−x(ZnO:MgO)x nanocomposite thin films (0≤x≤0.3) were effectively produced by chemical spray pyrolysis and annealed at 600 °C. The effects of ZnO incorporation and Au nanoparticle modification on the films' structural, optical, and antibacterial properties were studied using X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), UV–Vis spectroscopy, and field-emission scanning electron microscopy (FESEM). XRD analysis confirms the formation of polycrystalline anatase TiO2 and shows a composition-dependent structural development with increasing ZnO concentration. The optical experiments revealed increased transmittance and a progressive widening of the optical band gap from 3

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
The Continuous Classical Boundary Optimal Control of Couple Nonlinear Hyperbolic Boundary Value Problem with Equality and Inequality Constraints
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The paper is concerned with the state and proof of the existence theorem of a unique solution (state vector) of couple nonlinear hyperbolic equations (CNLHEQS) via the Galerkin method (GM) with the Aubin theorem. When the continuous classical boundary control vector (CCBCV) is known, the theorem of existence a CCBOCV with equality and inequality state vector constraints (EIESVC) is stated and proved, the existence theorem of a unique solution of the adjoint couple equations (ADCEQS) associated with the state equations is studied. The Frcéhet derivative derivation of the "Hamiltonian" is obtained. Finally the necessary theorem (necessary conditions "NCs") and the sufficient theorem (sufficient conditions" SCs") for optimality of the stat

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Publication Date
Thu Dec 01 2022
Journal Name
Chemical Data Collections
Removal of an anionic Eosin dye from aqueous solution using modified activated carbon prepared from date palm fronds
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Publication Date
Mon Aug 01 2022
Journal Name
Heliyon
Adsorption of methyl violet dye onto a prepared bio-adsorbent from date seeds: isotherm, kinetics, and thermodynamic studies
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Publication Date
Mon Feb 15 2021
Journal Name
Nursing Open
Recitation of quran and music to reduce chemotherapy‐induced anxiety among adult patients with cancer: A clinical trial
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Abstract<sec><title>Aim

The aim of this study was to assess the effectiveness of listening to music or Quran in reducing cancer patients’ anxiety before chemotherapy administration. Reducing anxiety in people with cancer, prior to chemotherapy administration, is a crucial goal in nursing care.

Design

An experimental comparative study was conducted.

Methods

A simple randomization sampling method was applied. Two hundred thirty‐eight people with cancer who underwent chemotherapy were participated. They are assigned as Quran, music and control groups.

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Publication Date
Mon Sep 30 2024
Journal Name
Iraqi Journal Of Science
Anticancer, Antioxidant and Antimicrobial Evaluation of Cr (III) and Rh(III) Complexes Derived from A New Mannich Base
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The Mannich base ligand was synthesized in an ethanol medium through a condensation reaction of 2-mercaptobenzimidazole and ciprofloxacin at room temperature. Subsequently, several metal complexes of this ligand were prepared. To characterize both the base ligand and the metal complexes, various techniques were employed, including elemental analysis, FT-IR spectroscopy, UV-Vis spectroscopy, molar conductivity measurements, magnetic moment determination, and melting point analysis. The results were shown that the metal complexes formed have the formula [Cr(L)2Cl2] Cl.H2O and [Rh(L)2(H2O)2] Cl3.H2O, where L= mannich base ligand. Based on spectroscopic analytical, coordination with metal ions involves the 'N' donor atom of mannich base

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Publication Date
Mon Feb 10 2025
Journal Name
Retos
The effect of the strategy to nominate ideas on divided and selective attention and perform some volleyball skills
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Introduction: Attention is a fundamental cognitive function in sports, particularly in volleyball, where players must process multiple stimuli and make rapid decisions. Effective attentional control can enhance an athlete’s ability to react to dynamic game situations. The nomination of ideas strategy. Objective: This study aims to examine the effectiveness of the nomination of ideas strategy in enhancing divided and selective attention and its subsequent impact on volleyball skill performance. Methodology: A controlled experimental design was employed, involving volleyball players divided into an experimental group and a control group. The experimental group integrated the nomination of ideas strategy into their training sessions,

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Publication Date
Mon Jun 01 2020
Journal Name
Iraqi Journal Of Physics
Effect depositions parameters on the characteristics of Ni0.5Co0.5Fe2O4 nanocomposite films prepared by DC reactive magnetron Co-Sputtering technique
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In this work, spinel ferrites (NiCoFe2O4) were prepared as thin films by dc reactive dual-magnetron co-sputtering technique. Effects of some operation parameters, such as inter-electrode distance, and preparation conditions such as mixing ratio of argon and oxygen in the gas mixture, on the structural and spectroscopic characteristics of the prepared samples were studied. For samples prepared at inter-electrode distance of 5 cm, only one functional group of OH- was observed in the FTIR spectra as all bands belonging to the metal-oxygen vibration were observed. Similarly, the XRD results showed that decreasing the pressure of oxygen in the gas mixture lead to grow more crystal planes in the samples prepare

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