Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the

The reduction in the rivers capacity is one the most important issue to give the decision maker an idea during the flood season. The study area included the rivers of the Al Atshan, Al Sabeel and Euphrates, which are surveyed with a length of 21, 5 and 20 km respectively. The Euphrates , the Atshan and Al Sabeel rivers were simulated by using HEC-RAS 5.0.3 software to study the real condition within the city of Assamawa. As well as the simulation was implemented by modifying the cross sections of the Euphrates and Al Sabeel rivers to increase their capacity to 1300 and 1200 m3/s respectively which are a flood discharges100 year return periods. The results showed that the maximum discharge capacity under real conditions o

The present work is concerned with the finding of the optimum conditions for biochemical wastewater treatment for a local tannery. The water samples were taken from outline areas (the wastewater of the chrome and vegetable tannery) in equal volumes and subjected to sedimentation, biological treatment, and chemical and natural sedimentation treatment.
The Box-Wilson method of experimental design was adopted to find useful relationships between three operating variables that affect the treatment processes (temperature, aeration period and phosphate concentration) on the Biochemical Oxygen Demand (BOD5).
The experimental data collected by this method were successfully fitted to a second order polynomial mathematical model. The most fa

This paper deals with the problem of the mechanics of the operation of cinematography in the development of museum exhibition halls. In the first chapter, the researcher dealt with the problem and presented it to reach the goals and purpose of the research, which was represented in using and developing the methods and mechanisms of the presentation to keep pace with what is happening in the world of technology and access to the presented model to new formula and vision declares aesthetical and cognitive measure, thus the search constitutes an importance in absorbing Scenography dimensions in the theater and moved to the idea of the museum and the development of the display models and using them in drawing and representation of perception

The study searches for the possibility of using duckweed Lemna spp. to reduce the concentration of heavy metals (zinc and iron) in the wastewater of Baghdad by culturing two different densities of the plant with a fresh weights 5 and 10 g/l and without the plant under optimum uncontrolled conditions. The result showed that there was a significant differences at the possibility level of (p? 0.05) for the three treatments, as the highest percentages for zinc removal in the second day for the plant treatment of 5 g/l were 66.40%, while the highest percentage of iron removal were in the tenth days for the plant treatment 10 g/l were 80 %, and noticed that the increase of the heavy metals concentrations accumulated in the plant after bei

The economy of a city has an important role not only in its establishment but also in its development. This is quite clear in the city of Baghdad throughout its history since its building in 762 A.D. In addition, most of its problems that the city is suffering from are basically related to not giving enough importance to the economic factors in the master planning of Baghdad since 1950’s. This may explain the failiars of master plans in dealing with the actual population growth and the city's inability to absorb such increases and interrelated and diverse activities which are negatively reflected on the economic variables particularly the effect on the land values, and the strong competitions amongst the land uses without previ

This study included isolation and characterization of extremely halophilic bacteria from Al-Massab Al-Aam region in South of Iraq Fifty isolates were identified by using numerical taxonomy 40 strains belonged to the genus Halobacterium which inclucted Hb. halobium Hb. cutirubrum Hb. salinarium Hb. saccharovorum Hb. valismortis and Hb. volcanii. Ten strains belonged to the genus Halococcus which included Hc. morrhuae Hc. saccharolyticus. Growth curves were sensitive mutants determined for wild type and salt Generation time in logarthmic phase was measured and found to be (10.37 2hr 7 0.59) for Hb. salinarium / 18 (6.490 hr 0.24) for Hb. cutirubrum / 32, (6.700 hr + 0.488) for Hb. valismortis / 20, (11.243 hr + 0.96) for Hb. volcanii / 7. (7

The current research discusses the jurisprudence of the argumentative meaning in the Qur’an, and it is one of the general methods of responses in the Qur’an, as well as the argumentative approach to the recitations of the readers and directing their meanings. I have chosen a model for three verses from Surat Al-An’am, in which there are seven frequent recitations and seven odd ones, on a topic related to theology and faith; It forms the centerpiece of the argument verses in Surat Al-An'am; It contains the jurisprudence of dealing with infidels and dissenters, turning away and forbidding insulting what they claim besides God in the event of corruption, and God Almighty’s decree and wisdom in the occurrence of unbeli